§ 311-103. Adoption of Rules.

(a)

Pursuant to Section 718.30 of the Revised Code, the Municipality, pursuant to this Chapter, grants authority to the tax commissioner, subject to the approval of the city manager, to adopt and promulgate rules and regulations authorized or required by this chapter relating to any matter or thing pertaining to the collection and payment of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns.

(b)

Not less than ten days before the approval by the city manager of any rule or regulation recommended for adoption and promulgation by the tax commissioner, a public hearing shall be held by the city manager or one designated by the city manager. Notice of the time and place of the public hearing and the text of the proposed rule or regulation shall be published in the Municipal Bulletin for two consecutive weeks within the thirty-day period immediately preceding the public hearing. The city manager, after having conducted or reviewed the substance of the public hearing, shall approve, disapprove or modify the proposed rule or regulation. The rule or regulation shall be promulgated by publication in the City Bulletin within thirty days after its approval by the city manager.

(c)

All rules adopted under this section shall be published and posted on the internet

(Ordained by Emer. Ord. No. 363-2015, § 2, eff. Jan. 1, 2016)