For the purposes of this article, the following words have the following meanings:
- (1) ADMINISTRATIVE OFFICIAL. A person designated by the city manager to hear appeals for the purposes of this article, but the person may not be the same person as the enforcing official.
- (2) ENFORCING OFFICIAL. The municipal official or an employee the city manager may designate from time to time.
- (3) TAX COLLECTING OFFICIAL. The county tax collector, county revenue commissioner, or other county ad valorem tax collecting official.
(Act 2021-138, §3.)