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CHAPTER 71.1 <br /> TAXPAYERS' RIGHTS <br /> 1. SCOPE. The provisions of this chapter shall apply to the City of Decatur's <br /> procedures in connection with all of the City's locally imposed and administered taxes. <br /> 2. DEFINITIONS. Certain words or terms herein shall have the meaning ascribed to <br /> them as follows: <br /> "Act" means the "Local Government Taxpayers' Bill of Rights Act." <br /> "Corporate Authorities" means the City's Mayor and City Council. <br /> "Locally imposed and administered tax" or "tax" means each tax imposed by the City <br /> �that is collected or administered by the City and not an agency or department of the State. It <br /> does not include any taxes imposed upon real property under the Property Tax Code or fees <br /> collected by the City other than infrastructure maintenance fees. <br /> "Local tax administrator," the City's Finance Director is charged with the <br /> administration and collection of the locally imposed and administered taxes, including staff, <br /> employees or agents to the extent they are authorized by the local tax administrator to act in the <br /> local tax administrator's stead. The local tax administrator shall have the authority to implement <br /> the terms of this chapter to give full effect to this chapter. The exercise of such authority by the <br /> local tax administrator shall not be inconsistent with this chapter and the Act. <br /> "City" means the City of Decatur,Illinois. <br /> "Notice" means each audit notice, collection notice or other similar notice or <br /> communication in connection with each of the City's locally imposed and administered taxes. <br /> "Tax Ordinance" means each ordinance adopted by the City that imposes any locally <br /> imposed and administered tax. <br /> "Taxpayer" means any person required to pay any locally imposed and administered tax <br /> and generally includes the person upon whom the legal incidence of such tax is placed and with <br /> respect to consumer taxes includes the business or entity required to collect and pay the locally <br /> imposed and administered tax to the City. <br /> E�HIBITA � <br />