A. The tax imposed by this Subchapter shall be paid to the Treasurer by the persons referred to in § 3.08.405 of this Subchapter. The Treasurer shall have the authority as part of any rules and regulations promulgated by him as provided for herein to require that the payment shall be accompanied by a declaration of the amount of tax due signed by the person paying the tax or by his agent. The declaration shall include a statement that the value of the consideration on which the tax due was computed includes all indebtedness secured by liens, deeds of trust, or other encumbrances remaining or placed on the property transferred at the time of transfer, and also includes all special assessments on the property at which the purchaser or transferee agrees to pay or which remains a lien on the property at the time of transfer. The declaration shall identify the deed, instrument or writing affecting the transfer for which the tax is being paid. The Treasurer may require delivery to him of a copy of such deed, instrument or whenever he deems such to be reasonably necessary to adequately identify such writing or to administer the provisions of this Subchapter. The Treasurer may rely on the declaration as to the amount of the tax due provided he has no reason to believe that the full amount of the tax due is not shown on the declaration.
B. Whenever the Treasurer has reason to believe that the full amount of tax is not shown on the declaration or has not been paid, he may, by notice served upon any person liable for the tax, require him to furnish a true copy of his records relevant to the value of the consideration or fair market value of the property transferred. Such notice may be served at any time within three (3) years after recordation of the deed, instrument or writing which transferred such property.
('65 Code, § 33D-5) (Ord. No. CS-921 § 1 (part); Ord. No. 96-007 § 1 (part))