111.2311 AUTHORITY TO CONTRACT FOR CENTRAL COLLECTION FACILITIES.
The City of Shaker Heights having already entered into an agreement for the establishment of a Regional Council of Governments pursuant to Ordinance No. 71-45, which Council has organized a municipal tax collection agency known as "Regional Income Tax Agency", the Board of Trustees of such Regional Income Tax Agency is authorized to administer and enforce the provisions of this chapter as the agent of the City of Shaker Heights, and the duties and authority of the Administrator hereunder may be performed by the Board of Trustees of such agency through the Administrator of such agency. Provided, however, the Administrator of the agency shall have no authority to abate penalties or interest provided for in Sections 111.1501 and 111.1502.
(Ord. 66-135. Enacted 12-27-66; Ord. 71-125. Amended 11-22-71.)
BOARD OF REVIEW