Section 11-67-142
Definitions.
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.)