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R EAL P ROPERTY T AXES § 19-3
<br />respect to item (A), as computed by the director, (D) the total amount of
<br />liability as determined by the terms of the compromise, and the actual
<br />payments thereon with the dates thereof, and (E) the reasons for the
<br />compromise.
<br />(13) Retroactivity of Rulings: To prescribe the extent, if any, to which any ruling,
<br />regulation, or construction of the provisions of this chapter shall be applied
<br />without retroactive effect.
<br />(14) Remission of Delinquency, Penalties and Interest: Except in cases of fraud or
<br />wilful violation of the provisions of this chapter or wilful refusal to make a
<br />return setting forth the information required by this chapter (but inclusion in
<br />a return of a claim of nonliability for the tax shall not be deemed a refusal to
<br />make a return), the director may remit any amount of penalties or interest
<br />added, under this chapter, to any tax that is delinquent for not more than one
<br />hundred eighty days, in a case of excusable failure to file a return or pay a tax
<br />within the time required by this chapter, or in a case of uncollectibility of the
<br />whole amount due; and in any such case there shall be placed on file in the
<br />director’s office a statement showing the names of the person receiving such
<br />remission, the principal amount of the tax, and the year or period involved.
<br />(15) Closing Agreements: To enter into an agreement in writing with any taxpayer
<br />or other person relating to the liability of such taxpayer or other person, under
<br />this chapter, the administration of which is within the scope of the director’s
<br />duties, in respect of any taxable period, or in respect of one or more separate
<br />items affecting the liability for any taxable period; such agreement, signed by
<br />or on behalf of the taxpayer or other person concerned, and by or on behalf of
<br />the County, shall be final and conclusive, and except upon a showing of fraud
<br />or malfeasance, or misrepresentation of a material fact, (A) the matters agreed
<br />upon shall not be reopened, and the agreement shall not be modified, by any
<br />officer or employee of the County, and (B) in any suit, action or proceeding,
<br />such agreement, or any determination, assessment, collection, payment,
<br />refund or credit made in accordance therewith, shall not be annulled, modified,
<br />set aside or disregarded.
<br />(16) Other Powers and Duties: In addition to the powers and duties contained in
<br />this section, the powers and duties contained in this chapter for levying,
<br />assessing, collecting, receiving, and enforcing payments of the tax imposed
<br />hereunder, and otherwise relating thereto, shall be severally and respectively
<br />conferred, granted, practiced, and exercised for levying, assessing, collecting,
<br />and receiving and enforcing payment of the taxes imposed under the authority
<br />of this chapter.
<br />(1983 CC, c 19, art 1, sec 19-3; am 1997, ord 97-84, sec 1.)19-3
<br />Section 19-4. Oaths.
<br />Unless otherwise provided for, the director may administer all oaths or affirmations
<br />required to be taken or be administered under this chapter.
<br />(1983 CC, c 19, art 1, sec 19-4; am 1997, ord 97-84, sec 1.)19-4
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<br />19-5
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