A. Assessment of taxes.
1. Whenever the City Treasurer determines that any tax is due or may be due to the City under the provisions of this Chapter, the City Treasurer may make and give notice of an assessment of such tax.
2. The notice of assessment shall separately set forth the amount of any tax due or estimated to be due by the City Treasurer under this Chapter, after full consideration of all information within his or her knowledge concerning the business and activities of the person assessed, and shall include the amount of any penalties or interest accrued on each amount to the date of the notice of assessment.
B. Service of assessment; right to hearing. The notice of assessment shall be served upon the person either by handing it to him or her personally, or by a deposit of the notice in the United States mail, postage prepaid thereon, addressed to the person at the address of the location of the business appearing on the face of the registration certificate issued to the business or to such other address as he or she shall register with the City Treasurer for the purpose of receiving notices provided under this Chapter; should the person have no registration certificate issued to him or her and should he or she have no address registered with the City Treasurer for such purpose, then to such person's last known address. For the purpose of this Section, a service by mail is complete at the time of deposit in the United States mail. Within fifteen (15) days after the date of service, the person assessed may either apply in writing to the City Treasurer for a hearing on the assessment or may file a written request that such hearing be waived. If the person neither requests a hearing upon the assessment nor requests a waiver of hearing within the prescribed time, the amount of the assessment shall be final and the amount thereof shall be immediately due, but penalties and interest as provided by this Chapter shall continue to accrue until paid.
C. Waiver of hearing. If the person requests that the hearing be waived, the City Treasurer may either grant such request and notify the person thereof in writing or may, in his or her discretion, deny the request and set the assessment for hearing at the time and in the manner prescribed in Subsection D. hereof. If the City Treasurer grants the request for waiver of hearing, the administrative proceedings prescribed by this Section shall be deemed exhausted and the City shall have the right to bring an action in any court of competent jurisdiction to collect the amount of the assessment, plus such penalties and interest as may have accrued thereon as provided by this Chapter.
D. Time of hearing; notice. If the person requests a hearing upon the assessment or if the City Treasurer denies a request for waiver of hearing, the City Treasurer shall cause the matter to be set for hearing before a Hearing Officer appointed by the City Manager not later than ninety (90) days after the date of the application, or as the case may be, the date of the City Treasurer's denial of the request for waiver of hearing. Notice of the time and place of the hearing shall be mailed to the person assessed in the same form and in the same manner as the notice of assessment, not later than fifteen (15) days before the date set for hearing and, if the City Treasurer desires said person to produce specific records at such hearing, such notice may designate the records required to be produced.
E. Administrative hearing. At the hearing the person assessed and the City Treasurer may submit such evidence as they believe to be relevant to their respective positions. The Hearing Officer may require the presentation of additional evidence from either the person assessed or from the City Treasurer, or from both, and may continue the hearing from time to time for the purpose of allowing the presentation of additional evidence.
F. Decision of the Hearing Officer. Upon completion of the hearing, the Hearing Officer may (1) affirm the assessment; (2) increase the assessment; or (3) decrease the assessment, as the evidence may require; but the amount of the assessment shall not be increased unless the claim for the increase is asserted on behalf of the City either before or during the hearing. Written notice of the decision of the Hearing Officer shall be given to the person assessed in the same form and in the same manner as the notice of assessment.
G. Exceptions. Within fifteen (15) days from the date of service of the notice of decision of the Hearing Officer, the person assessed may file written exceptions to the decision of the Hearing Officer but shall not be required to do so. If the person does not do so, the person shall nevertheless be deemed to have exhausted the administrative proceedings provided by this Section. Upon filing of written exceptions, the Hearing Officer may either deny the exceptions or modify its decision, as it deems appropriate. If the Hearing Officer modifies its decision, it shall cause a written notice of decision, as required by Subsection F. hereof, to be given to the person assessed in the manner provided therein. If the Hearing Officer does not modify its decision within thirty (30) days from the service of said exceptions, the exceptions shall be deemed denied.
H. Effect of delay in administrative proceedings. Failure of the City Treasurer to set any hearing within the time prescribed in this Section shall not affect the validity of any proceedings taken hereunder.
I. Effect of payment of an assessment. Acceptance of any payment upon an assessment, the validity of which has not previously been passed upon by the Hearing Officer, shall not preclude the City Treasurer from subsequently levying another assessment in any case where the original assessment does not truly reflect the correct tax liability.
('65 Code, § 19-39) (Ord. No. CS-1016 § 1; Ord. No. 2006-009 § 22 (part); Ord. No. 2022-012 § 1 (part))