175.2305 AUTHORITY TO DETERMINE AMOUNT OF TAX DUE.

   (a)    Preparation of Return by Administrator. If any taxpayer fails to file a tax return which is required by this Municipality's ordinances within the time prescribed therefore but consents to disclose all information necessary to the preparation thereof, then the Administrator may prepare such return which, after being signed by such person, may be received by the Administrator as the return of such person.

   (b)    Execution of Return by Administrator. If any taxpayer fails to file a tax return which is required by this Municipality's ordinances within the time prescribed therefore, or makes, willfully or otherwise, a false or fraudulent return, then the Administrator shall make in a reasonable manner such return from his own knowledge and from such information as he can obtain through testimony or otherwise.

   (c)    Assessment of a Taxpayer by Administrator. The Administrator may calculate and assess any taxpayer for the amount of tax, penalty and interest which is imposed by this Municipality's ordinances and which is due and owing. Such assessment shall be made by the Administrator's 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 Administrator pursuant to this Municipality's ordinances shall be prima facie good and sufficient for all legal purposes. The Administrator may execute supplemental tax returns and may issue supplemental assessments whenever the Administrator 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 Tax Administrator's execution of a return nor the Tax Administrator's assessment of a taxpayer shall start the running of the period of limitations on prosecutions set forth elsewhere in this Municipality's ordinances.

(Ord. 84-41. Passed 12-17-84.)