(a) Preparation of Return by Director of Finance. If any taxpayer fails to file a tax return which is required by City ordinance within the time prescribed therefor but consents to disclose all information necessary to the preparation thereof, then the Director of Finance may prepare such return which, after being signed by such person, may be received by the Director of Finance as the return of such person.
(b) Execution of Return by Director of Finance. If any taxpayer fails to file a tax return which is required by City ordinances within the time prescribed therefore, or makes, willfully or otherwise, a false or fraudulent return, then the Director of Finance shall make in a reasonable manner such return from his own knowledge and from such information as he can obtain throughout testimony or otherwise.
(c) Assessment of a Taxpayer by Director of Finance. The Director of Finance may calculate and assess any taxpayer for the amount of tax, penalty and interest which is imposed by City ordinance and which is due and owing. Such assessment shall be made by the Director of Finance issuing summary records to the last known address of the taxpayer of the assessment. This summary shall include the identification of the taxpayer, the character of the liability assessed, the taxation period and the amount of the assessment.
(d) Status of Executed Returns and Assessments. Any return executed by or any assessment made by the Director of Finance pursuant to City ordinances shall be prima-facie good and sufficient for all legal purposes. The Director of Finance may execute supplemental tax returns and may issue supplemental assessments whenever the Director of Finance has knowledge derived from any source including the taxpayer's financial data that any executed tax return or assessment is imperfect or incomplete in any material respect.
(e) Limitation of Prosecutions. Neither the Director of Finance's execution of a return nor the Director of Finance's assessment of a taxpayer shall start the running of the period of limitations on prosecutions set forth elsewhere in City ordinances.
(Ord. 84-77. Passed 4-15-85.)