2023-143 Ordinance - Laserfiche WebLink

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(D) Nothing in this section requires the City to refund or credit any penalty, amount of interest, charges, or additional fees that the City has properly imposed or collected before January 1, 2016. (E) Nothing in this section limits the authority of the City to abate or partially abate penalties or interest imposed under this section when the Tax Administrator determines, in the Tax Administrator's sole discretion, that such abatement is appropriate. (F) By the 31 v day of October of each year the City shall publish the rate described in division (A) of this section applicable to the next succeeding calendar year. (G) the City may impose on the taxpayer, employer, any agent of the employer, or any other payer the City's post judgment collection costs and fees, including attorney's fees. 1501.19 AUTHORITY OF TAX ADMINISTRATOR; VERIFICATION OF INFORMATION. Authority. (A) Nothing in this Chapter shall limit the authority of the Tax Administrator to perform any of the following duties or functions, unless the performance of such duties or functions is expressly limited by a provision of the ORC: (1)(a) Exercise all powers whatsoever of an query nature as provided by law, including, the right to inspect books, accounts, records, memorandums, and federal and state income tax returns, to examine persons under oath, to issue orders or subpoenas for the production of books, accounts, papers, records, documents, and testimony, to take depositions, to apply to a court for attachment proceedings as for contempt, to approve vouchers for the fees of officers and witnesses, and to administer oaths. (b) The powers referred to in this division of this section shall be exercised by the Tax Administrator only in connection with the performance of the duties respectively assigned to the Tax Administrator under the City's income tax ordinance; (2) Appoint agents and prescribe their powers and duties; (3) Confer and meet with officers of other municipal corporations and states and officers of the United States on any matters pertaining to their respective official duties as provided by law; (4) Exercise the authority provided by law, including orders from bankruptcy courts, relative to remitting or refunding taxes, including penalties and interest thereon, for any reason overpaid. In addition, the Tax Administrator may investigate any claim of overpayment and, if the Tax Administrator finds that there has been an overpayment, make a written statement of the Tax Administrator's findings, and approve and issue a refund payable to the taxpayer, the taxpayer's assigns, or legal representative as provided in this Chapter; (5) Exercise the authority provided by law relative to consenting to the compromise and settlement of tax claims; (6) Exercise the authority provided by law relative to the use of alternative apportionment methods by taxpayers in accordance with Section 1501.03; 45