(A) Limitation on determination of tax or assessment. Subject to the provisions of division (B) below, and unless a specific section of the city code provides for a shorter time period, the city shall not issue a determination of tax due or assessment:
(1) More than four years after the end of the calendar year that the return for the period was filed, or the end of the calendar year that the return for the period was due, whichever occurs later; or
(2) More than six years after the end of the calendar year that the return for the period was due or the end of the calendar year that the return for the period was filed, whichever occurs later, if a taxpayer failed to file a tax return, or if the taxpayer paid or remitted less than 75% of the tax due during any four-year period that the city may issue a notice of tax determination or assessment.
(B) Exception if fraud. Notwithstanding the provisions of division (A) above, there shall be no time limitation imposed on a determination or assessment of a city tax if the taxpayer filed a fraudulent tax return.
(Prior Code, § 39-82) (Ord. 00-47, passed 12-4-2000)