§ 90-57. Rules and regulations of tax collector; access to books and records.

Latest version.

The tax collector shall have the power to make such rules and regulations as are reasonable and necessary to effectively collect the tax levied by this article and shall upon reasonable notice have access to books and records necessary to enable him to determine the correctness of any report filed as required by this article and the amount of taxes due under this article.

(Code 1967, § 28½-5(e); Ord. No. 7096, § 1, 9-22-94)

                    
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