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R EAL P ROPERTY T AXES § 19-3 Section 19-3. Duties and responsibilities of the director. The director shall have the following duties and powers, in addition to any others prescribed or granted by this chapter: (1) Assessment: To assess, pursuant to law, all real property situated within the geographic boundary of the County for taxation of real property and to make any other assessment by law required to be made by the director. (2) Collections: To be responsible for the collection of all taxes imposed by this chapter and for such other duties as are provided by law. (3) Construction of Revenue Laws: To construe the provisions of this chapter, the administration of which is within the scope of the director’s duties, whenever requested by any officer or employee of the County, or by any taxpayer. (4) Enforcement of Penalties: To see that penalties are enforced when prescribed by this chapter (the administration of which is within the scope of the director’s duties) for disobedience or evading of its provisions, and to see that complaint is made against persons violating any provisions of this chapter; in the execution of these powers and duties, the director may call upon the corporation counsel or prosecuting attorney, whose duties it shall be to assist in the institution and conduct of all proceedings or prosecutions for penalties and forfeitures, liabilities and punishments for violation of the provisions of this chapter in respect to the assessment and taxation of real property. (5) Forms: To prescribe forms to be used in or in connection with the provisions of this chapter including forms to be used in the making of returns by taxpayers or in any other proceedings connected with the provisions of this chapter and to change the same from time to time as deemed necessary. Intentionally left blank. SUPP. 15 (1-2024) 19-3