(A) Payment option. The Tax Administrator has the discretion to enter into written agreements with any taxpayer under which the taxpayer is allowed to satisfy liability for tax in installment payments if the Tax Administrator determines that the installment agreement will facilitate collection.
(B) Extent to which installment agreements remain in effect.
(1) Except as otherwise provided in this division (B), any installment agreement entered into by the Tax Administrator under this section shall remain in effect for the term of the agreement.
(2) The Tax Administrator may terminate any prior installment agreement entered into under this section if:
(a) Information which the taxpayer provided to the Tax Administrator prior to the date of the installment agreement was inaccurate, false, erroneous, or incomplete in any manner, determined in the reasonable discretion of the Tax Administrator; or
(b) The Tax Administrator reasonably believes and has determined that collection of the eligible tax under the bailment agreement is in jeopardy.
(3) If the Tax Administrator finds that the financial condition of the taxpayer has significantly changed, the Tax Administrator may unilaterally alter, modify, or terminate the installment agreement, but only if the following conditions are satisfied:
(a) The Tax Administrator provides a notice of its findings to the taxpayer no later than 30 days prior to the date of change of the installment agreement; and
(b) The notice given by the Tax Administrator to the taxpayer provides the reasons why the Tax Administrator believes that a significant change, justifying a change to the installment agreement, has occurred.
(4) The Tax Administrator may unilaterally and without notification alter, modify, or terminate an installment agreement entered into by the Tax Administrator under this section if the taxpayer fails to do any of the following:
(a) Pay any installment at the time it is due under the installment agreement;
(b) Pay any other liability relating to an eligible tax at the time the liability is due; or
(c) Provide a financial condition update as requested by the Tax Administrator.
(5) No administrative appeal is permitted in the event of an alteration, modification, or termination of an installment agreement. However, an appeal may be made to the County Court of Common Pleas.
(C) Prepayment permitted. Nothing in this section shall prevent a taxpayer from prepaying in whole or in part any eligible tax under any installment agreement with the Tax Administrator.
(Ord. 1999-3, passed 12-21-1999)