1. The Tax Administrator is authorized to provide notice, to the extent practicable, to each new residential property owner and occupant of the registration requirements of Section 881.27.
2. Each owner of a multifamily dwelling or residential rental property shall provide the Tax Administrator with the names and addresses of each adult tenant or lessee within fifteen (15) days from the date of the tenant's or the lessee's occupancy of the owner's premises, in order to afford the Tax Administrator the opportunity to provide notice of the requirements of this section.
3. Failure of the Tax Administrator to provide notice as authorized in this section shall not waive, remove or otherwise affect the obligation of each taxpayer under the provisions of Section 881.27.
(Ord. 2015-208. Passed 11-2-15.)