(a) In any case where a taxpayer has failed to file a tax return when due or has filed a tax return which does not reflect the correct amount of tax due, the Tax Administrator may assess the amount of tax appearing to be due together with applicable penalty and interest in the following manner:
(1) A proposed assessment shall be served upon the taxpayer in person or by mailing it to the taxpayer's last known address. Proof of mailing furnished by the U. S. Post Office shall be presumptive proof of receipt thereof by the addressee. The proposed assessment must indicate the amount and type of tax due, the tax year for which the tax is due, and the amount of applicable penalties and interest.
(2) A taxpayer subject to a proposed assessment under subsection (a)(1) hereof may file a written request for a hearing with the Tax Administrator within fifteen days after receipt of the proposed assessment. Within fifteen days of receipt of the request for a hearing, the Tax Administrator shall withdraw, modify, or affirm the proposed assessment at which time the assessment shall become final.
(3) If no request for a hearing is received as prescribed in subsection (a)(2) hereof, the proposed assessment shall become final fifteen days after being served or mailed and a notice of the final assessment shall be served upon the taxpayer in the same manner as the proposed assessment.
(b) A taxpayer shall have sixty days from the date the assessment becomes final under subsection (a)(1) or (a)(2) hereof to appeal the assessment to the Board of Review as provided at Section 197.12.
(Ord. 844-7-90. Passed 7-10-90)