(A) The city, through the local tax administrator, shall review all tax returns in a prompt and timely manner and inform taxpayers of any amounts due and owing.
(B) The taxpayer shall have 45 days after receiving notice of the reviewed tax returns to make any request for refund or provide any tax still due and owing.
(C) The local tax administrator shall not issue any determination of tax due and owing more than four years after the end of (I) the calendar year for which the return for the applicable period was filed or (ii) the calendar year in which the return for the applicable period was due, whichever occurs later.
(D) If any tax return is not filed or if during any four year period for which a notice of tax determination or assessment may be issued by the local tax administrator or if the tax paid was less than 75% of the tax due, the local tax administrator may issue a determination of tax due and owing through that date which is six years after either (I) the end of the calendar year in which return for the applicable period was due or (ii) the end of the calendar year in which the return for the applicable period was filed.
(E) Notwithstanding anything in any tax ordinance to the contrary no limitations period shall apply if the taxpayer attempting to assert the limitations period files a fraudulent tax return.
(Ord. 00-45, passed 1-23-01)