The administration of this chapter shall be vested in and exercised by the Town Treasurer. The Treasurer shall prescribe forms and rules of procedure conforming to this chapter which shall be used to determine tax liability, designate returns, and collect taxes and penalties imposed under this chapter. All such rules shall have the force and effect of this chapter unless declared to be invalid by a final order of a court of record. These rules shall be filed for public inspection at reasonable times in the Treasurer’s Office; all such rules shall become effective ten (10) days after filing. (Ord. 232, §5, 1945)