If any person or entity fails or refuses to make a return, either in whole or in part, or if the Recorder has reasonable grounds to believe that any Return made is deficient, the Recorder shall make an assessment of the business and occupation taxes due and any license fees due based upon his best estimation and provide a copy of that assessment to the person or entity by hand-delivery or by certified mail. This Notice of Assessment shall set forth the amount of business and occupation taxes and license fees due together with all penalties and interest. This Notice of Assessment shall be signed by Recorder and notify the taxpayer that any objection to the assessment must be signed, verified and state with particularity the nature and substance of the objection and return the same to the Recorder within thirty (30) days upon receipt of the Notice of Assessment. The Notice of Assessment shall also state if such objection is not made or the objection is insufficiently specific, such assessment shall be deemed conclusive, due and payable to the Town. Upon receipt of a specifically specific objection, the Recorder or his designee shall conduct a hearing upon such objection within sixty (60) days upon its receipt. Any determination of the Recorder or his designee as to the assessment may be appealed within thirty (30) days for review by the full Town Council for hearing at its next regular meeting or a special meeting set for such purpose, and the taxpayer notified. Any hearing before the Town Council must occur within sixty (60) days. Any final determination by the Recorder or his designee that is not appealed to the Town Council or by the Town Council upon appeal shall be deemed conclusive and such amount due and owing the Town and enforcable by the Town under the laws of the State of West Virginia including but not limited to the Town terminating the taxpayer’s operations.
(Passed 5-16-11.)