Unless the determination is appealed to the Council as provided in Section 185.08, below, any additional tax determined by the Fiscal Officer to be due, either by correcting errors in the return or as the result of an audit, shall be paid within thirty (30) days following written notice to the taxpayer of the additional amount due. The Fiscal Officer shall refund any overpayments by a taxpayer to the taxpayer within thirty (30) days after the determination of such overpayment.
(Res. 23-9. Passed 2-21-23.)