(a) Notice. The village shall notify a taxpayer in writing of a proposed village audit of that taxpayer's books and records.
(b) Content of notice. Such notice shall specify the tax and time period to be audited and shall detail the minimum documentation or books and records that the taxpayer must make available to the village auditor.
(c) Audit timing. Audits shall be held only during reasonable times of the day and, unless impracticable, at times agreed to by the taxpayer.
(d) Overpayments. A village auditor who determines that there has been an overpayment of tax during the course of the audit shall identify the overpayment to the taxpayer so that the taxpayer can take the necessary steps to recover the overpayment. If the overpayment is the result of the application of some or all of the taxpayer's tax payment to an incorrect village entity, then the auditor shall notify the correct village entity of the taxpayer's application error.
(Ord. No. 2000-34-3016)