If the Collector believes that the collection of any tax which he is required to administer will be jeopardized by delay, he shall thereupon make an assessment of the tax, noting that fact upon the assessment. The amount assessed shall be immediately due and payable. Unless the taxpayer against whom a jeopardy assessment is made petitions for reassessment within twenty days after service of notice of the jeopardy assessment, such an assessment becomes final.
A petition for reassessment by a person against whom a jeopardy assessment has been made shall be accompanied by such security as the Collector deems necessary to insure compliance with this article.
Jeopardy assessments shall be served upon the taxpayer either personally or by certified mail, return receipt requested.
(Ord. 2019-07. Passed 12-2-19.)