To collect overdue taxes, a determination of tax liability notice shall be sent to the taxpayer by registered or certified mail no more than four years after the end of the calendar year when the tax was due; however, if less than seventy-five percent of the tax due was paid, a determination of tax liability notice may be sent no more than six years after the end of the calendar year when the tax was due. All determinations of tax liability notices shall include the following information:
(a) The reason for the tax liability;
(b) The amount of tax, interest and penalty due on the date of the determination and information on how interest and penalties accrue;
(c) The procedure for appeal; and
(d) Information regarding the right of the Village to audit the taxpayer's books and records for a particular period and the Village's obligation to refund overpayments.
(Ord. 2000-33. Passed 11-27-00.)