What is a sufficient ground for administrative disciplinary action against officials involved in the enforcement of a disapproved tax ordinance?

The correct choice identifies a fundamental principle in local governance regarding tax ordinances. When an ordinance has been disapproved or suspended, it signifies that the governing body does not permit the imposition of the tax or the enforcement of the regulations outlined in that ordinance. Officials tasked with enforcing a disapproved tax ordinance may be acting outside their legal authority, which can lead to administrative disciplinary actions.

When officials proceed with actions that contradict legal decisions, such as enforcing a non-viable ordinance, it undermines the ethical standards of public service, reflects poor judgment, and may result in public dissatisfaction or financial repercussions for the jurisdiction. Therefore, the disapproval or suspension establishes a clear and sufficient ground for holding officials accountable for their actions.

Other choices such as failure to report, inaccuracy in records, or misallocation of funds, while serious in their own right, do not directly link to the core issue of enforcing an ordinance that has not received proper approval. These issues can be significant as well, but a direct violation of authority stemming from the status of the ordinance constitutes a more immediate ground for disciplinary action.