Tax Recovery Officer powers expanded to include prescribed Assessing Officer functions for tax administration and enforcement. The amendment inserts that a Tax Recovery Officer may exercise or perform such powers and functions which are conferred on, or assigned to, an Assessing Officer under the Act and which may be prescribed, thereby broadening the statutory scope of the Tax Recovery Officer to include specified Assessing Officer duties.
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Provisions expressly mentioned in the judgment/order text.
Tax Recovery Officer powers expanded to include prescribed Assessing Officer functions for tax administration and enforcement.
The amendment inserts that a Tax Recovery Officer may exercise or perform such powers and functions which are conferred on, or assigned to, an Assessing Officer under the Act and which may be prescribed, thereby broadening the statutory scope of the Tax Recovery Officer to include specified Assessing Officer duties.
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