§ 2.40.090. Division of tax litigation.  


Latest version.
  • A.

    There shall be a division of tax litigation, under the direction and supervision of the metropolitan attorney or such deputy or assistant as the metropolitan attorney, in his discretion, may direct.

    B.

    It shall be the duty of the department of law, in and through the division of tax litigation, to obtain from the metropolitan trustee a balanced and reconciled report of delinquent real property taxes or tax equivalents of the general services district and the urban services district as otherwise provided in the Metropolitan Charter or by ordinance. In accordance with rules and regulations to be established by the metropolitan attorney, the department of law shall make every reasonable effort to collect such delinquent taxes or tax equivalents, and it shall be the duty of the department of law, in and through the division of tax litigation, to prepare and file all suits for the collection of delinquent real property taxes or tax equivalents due the metropolitan government for the general services district and the urban services district, and to proceed to collect such delinquent real property taxes or tax equivalents in accordance with the provisions of the Metropolitan Charter, together with such other authority as may be provided by the general law, private act or ordinance.

    C.

    In the division of tax litigation, there shall be a chief clerk and such clerical assistants as the metropolitan attorney, with the approval of the mayor, may determine necessary. The back-tax clerk of the former county attorney shall be the first chief clerk of this division.

    D.

    The personnel of the division of tax litigation shall, under the supervision of the metropolitan attorney, prepare the necessary court pleadings for tax suits, distress warrants, decrees and other documents necessary and proper for the prosecution of tax litigation and the maintenance of office records with regard thereto.

(Prior code § 2-1-14)