If the Collector believes that the tax imposed by this article is insufficiently returned by a taxpayer, either because the taxpayer has failed to properly remit the tax or has failed to make a return, or has made a return which is incomplete, deficient or otherwise erroneous, he may proceed to investigate and determine or estimate the tax liability of the taxpayer and make an assessment from any information available. If the collection of any tax administered under this article will be jeopardized by delay he shall thereupon make an assessment of tax, noting that fact upon the assessment. The amount assessed shall be immediately due and payable.
The Collector may, at any time before the assessment becomes final, amend, in whole or in part, any assessment whenever the Collector ascertains that such assessment is improper or incomplete in any material respect.
The Collector may, at any time within the period prescribed for assessment, make a supplemental assessment whenever he ascertains that any assessment is imperfect or incomplete in any material respect.
(Ord. 1216. Passed 1-28-03.)
(Ord. 1216. Passed 1-28-03.)