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SECTION 19 AUTHORITY
<br />INFORMATION.
<br />Authority.
<br />OF TAX ADMINISTRATOR; VERIFICATION OF
<br />(A) Nothing in this ordinance shall limit the authority of the Tax Administrator to perform any of the
<br />following duties or functions, unless the performance of such duties or functions is expressly limited by a
<br />provision of the ORC:
<br />(1)(a) Exercise all powers whatsoever of an query nature as provided by law, including, the right to
<br />inspect books, accounts, records, memorandums, and federal and state income tax returns, to examine
<br />persons under oath, to issue orders or subpoenas for the production of books, accounts, papers, records,
<br />documents, and testimony, to take depositions, to apply to a court for attachment proceedings as for
<br />contempt, to approve vouchers for the fees of officers and witnesses, and to administer oaths.
<br />(b) The powers referred to in this division of this section shall be exercised by the Tax
<br />Administrator only in connection with the performance of the duties respectively assigned to the Tax
<br />Administrator under the Village's income tax ordinance;
<br />(2) Appoint agents and prescribe their powers and duties;
<br />(3) Confer and meet with officers of other municipal corporations and states and officers of the United
<br />States on any matters pertaining to their respective official duties as provided bylaw;
<br />(4) Exercise the authority provided by law, including orders from bankruptcy courts, relative to
<br />remitting or refunding taxes, including penalties and interest thereon, for any reason overpaid. In addition,
<br />the Tax Administrator may investigate any claim of overpayment and, if the Tax Administrator finds that
<br />there has been an overpayment, make a written statement of the Tax Administrator's findings, and
<br />approve and issue a refund payable to the taxpayer, the taxpayer's assigns, or legal representative as
<br />provided in this ordinance;
<br />(5) Exercise the authority provided by law relative to consenting to the compromise and settlement of
<br />tax claims;
<br />(6) Exercise the authority provided by law relative to the use of alternative apportionment methods by
<br />taxpayers in accordance with Section 3;
<br />(7)(a) Make all tax findings, determinations, computations, and orders the Tax Administrator is by
<br />law authorized and required to make and, pursuant to time limitations provided by law, on the Tax
<br />Administrator's own motion, review, re-determine, or correct any tax findings, determinations,
<br />computations, or orders the Tax Administrator has made.
<br />(b) If an appeal has been filed with the Board of Tax Review or other appropriate tribunal, the Tax
<br />Administrator shall not review, re-determine, or correct any tax finding, determination, computation, or
<br />order which the Tax Administrator has made, unless such appeal or application is withdrawn by the
<br />appellant or applicant, is dismissed, or is otherwise final;
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