[Code 1974 §§ 7-11, 7-12; Code 1985 §§ 23-17(b),
23-47; Code 2005 § 98-1]
The following words, terms and phrases, when used in this chapter,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning:
The department of the City government or the official agency
of the state duly designated according to law or contract authorized
by law to administer the collection of the taxes levied in this chapter.
