(a) When Tax Insufficiently Returned. If the City Clerk believes that the tax imposed by this article is insufficiently returned by a taxpayer, either because the taxpayer has failed to properly remit the tax or has failed to make a return, or has made a return which is incomplete, deficient or otherwise erroneous, he may proceed to investigate and determine or estimate the tax liability of the taxpayer and make an assessment therefor.
(b) Jeopardy; Security To Accompany Petition for Reassessment. If the City Clerk believes that the collection of any tax which he is required to administer will be jeopardized by delay, he shall thereupon make an assessment of the tax, noting that fact upon the assessment. The amount assessed shall be immediately due and payable. Unless the taxpayer against whom a jeopardy assessment is made petitions for reassessment within twenty days after service of notice of the jeopardy assessment, such an assessment becomes final.
A petition for reassessment by a person against whom a jeopardy assessment has been made must be accompanied by such security as the City Clerk may deem necessary to insure compliance with this article.
(c) Notice, Petition for Reassessment; Hearing for Reassessment. The City Clerk shall give to the taxpayer written notice of any assessment made pursuant to this article. Unless the taxpayer to whom a notice of assessment is directed shall, within thirty days after service thereof, except in the case of jeopardy assessments, either personally or by certified mail, file with the City Clerk a petition in writing, verified under oath by such taxpayer or his duly authorized agent, having knowledge of the facts, setting forth with definiteness and particularity the items of the assessment objected to, together with the reason for such objections, such assessment shall become and be deemed conclusive and the amount thereof shall be payable at the end of the thirty-day period. In every case where a petition for reassessment as above described is filed, the City Clerk shall assign a time and place for the hearing of same and shall notify the petitioner of such hearing by written notice at least twenty days in advance thereof and such hearing shall be held within sixty days from the filing of the petition for reassessment unless continued by agreement or by the City Clerk for good cause. The hearing shall be informal and may be conducted by the City Clerk or by an examiner designated by him. At such hearing, evidence may be offered to support the assessment or to prove that it is incorrect. After such hearing, the City Clerk shall, within a reasonable time give notice in writing of the decision. Unless an appeal is taken within thirty days from service of this notice, the City Clerk's decision shall be final.
(Ord. 17-005. Passed 6-5-17.)