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(a) If any person who is required by this article to do so shall fail or refuse to make a return, either in whole or part, or if the Treasurer believes the tax imposed by this article has been insufficiently returned by any taxpayer, the Treasurer may proceed to assess the tax and shall notify the person assessed of the amount of the tax, additional tax, interest and penalties so assessed.
(b) The Treasurer may, at any time before the assessment becomes final, amend, in whole or in part, any assessment whenever the Treasurer ascertains that such assessment is improper or incomplete in any material respect. The Treasurer may, at any time within the period prescribed for assessment, make a supplemental assessment whenever the Treasurer ascertains that any assessment is incorrect in any material respect.
(c) The amount of tax, interest and penalties imposed by this article shall be assessed within three (3) years after the date the fourth quarter return for the year in which such tax arose is filed by the taxpayer; provided, that in the case of a false or fraudulent return filed with the intent to evade the tax or in case not return is filed, an assessment may be made at any time.
(Ord. 172. Passed 3-21-06.)
The Treasurer shall give the taxpayer written notice of any assessment made pursuant to this article. Unless the taxpayer to whom notice of assessment is given shall within thirty (30) days after service thereof file with the Treasurer a petition for reassessment, the assessment shall become final and not subject to administrative or judicial review. A petition for reassessment must be in writing verified under oath by the taxpayer or his duly authorized agent having knowledge of the facts, setting forth with particularity the items of the assessment objected to, together with the reasons for the objections. The total amount of an assessment shall be due and payable on the day following the date upon which the assessment becomes final.
(Ord. 172. Passed 3-21-06.)
(a) When a petition for reassessment or a petition for refund or credit is properly filed pursuant to this article within the time prescribed for such filing, the Treasurer shall assign a time and a place for a hearing thereon and shall notify the petitioner of such hearing by written notice at least twenty (20) days in advance thereof. Such hearing shall be held within ninety (90) days form the date of filing the petition, unless continued by agreement of the parties or by the Treasurer for sufficient cause.
(b) The hearing shall be informal and shall be conducted in an impartial manner by the Treasurer or a hearing examiner designated by the Treasurer. The burden of proof shall be upon the taxpayer to show that the assessment or denial refund or credit is incorrect and contrary to law, in whole or in part.
(c) After such hearing, the Treasurer shall, within a reasonable time, give notice in writing to the taxpayer of the Treasurer's decision.
(d) An appeal may be taken by the taxpayer to the Circuit Court of Greenbrier County within sixty (60) days after service of the Treasurer's administrative decision issued pursuant to this section. (Ord. 172. Passed 3-21-06.)
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