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(1) Power and Duties of Tax Officer. The Tax Officer shall:

(a) Assess and collect all taxes.

(b) Make, adopt, and publish such rules and regulations as he or she may deem necessary or desirable to carry out the powers and duties imposed upon him or her or the Finance Department by the Tribal Council, such rules and regulations subject to Tribal Council approval.

(c) Submit quarterly, or more frequently as required by the Tribal Council, reports summarizing recent and projected tax collections and activities.

(d) Recommend on an annual basis, or more frequently as required by the Tribal Council, the rate of each tax imposed by this chapter. Provided, that the final rates must be approved by the Tribal Council.

(e) Recommend to the Tribal Council such amendments, changes in and modifications to the tax laws under this chapter as seem proper and requisite to relieve injustice and irregularities in taxation, and to facilitate the assessment and collection of taxes in the most economical manner.

(f) Assess penalties as set forth herein against taxpayers for failure to pay taxes under this chapter.

(g) Where land owned by the Tribe in fee is taken into trust, notify affected businesses of the effect of the land going into trust and that the Tribal taxes apply rather than State and local taxes.

(h) Take any other action necessary to carry out the duties delegated to the Tax Officer under the terms of this chapter.

(2) Delegation of Powers and Duties. The Tax Officer may delegate any power or duty vested in or transferred to him or her by law or action of the Tribal Council to other Finance Department staff; provided, that the Tax Officer shall be responsible for the official acts of those staff. [Res. 2023-10-018 §§ 1, 2, 2023; Res. 2021-07-011 § 2, 2021.]