Sec. 12-57. - Administration.

The Board of Supervisors may, from time to time, adopt rules necessary to implement this article. The rules may include, without limitation, provision for delinquencies, interest, penalties, fees, taxpayer record keeping, seizure and sale, claims, refunds, and the interpretation and application of this article. The Board of Supervisors may delegate responsibility for the administration of this article to other county officers, boards and commissions as is necessary and proper.

(Ord. No. 2853R § 1.)