The Income Tax Administrator will hereafter have the power and authority to determine an estimated amount of tax due for any resident who fails to file a Village income tax return by the ascribed due date April 30 of the year following receipt of income. This is provided that said resident has filed a final return for the previous two years. The estimated amount will be based upon the amounts filed with those returns.
(Ord. 1311-95. Passed 7-24-95.)