(a) Whenever the City Collector-Treasurer shall determine that any tax due under § 705.03 of this article has not been paid in full, the City Collector-Treasurer shall make an assessment, from any available information against the taxpayer of such deficiency in tax, addition to tax, interest or penalties as he or she may find to be due, and shall serve the taxpayer with written notice of such assessment, either in person or by certified mail. For purposes of this article, such written notice is termed as notice of assessment.
(b) If the City Collector-Treasurer believes that the assessment or collection of a deficiency, or the collection of any tax due under § 705.03 of this article, will be jeopardized by delay, he or she shall immediately make an assessment of such deficiency for such tax due together with all additional amounts, interest or penalties provided for by § 705.99 of this article, noting that fact upon the assessment. The amount so assessed shall be immediately due and payable, and a notice of assessment and demand for the payment thereof shall be served upon the taxpayer. If the taxpayer against whom a jeopardy assessment is made desires to immediately make a petition for reassessment, his or her petition shall be accompanied by such security as the City Collector-Treasurer may deem necessary to ensure compliance with this article. If such petition for reassessment is filed, accompanied by the necessary security, the provisions for hearing, determination and appeal set forth in this article shall then be applicable. The City Collector-Treasurer may abate in whole or in part any assessment which he or she shall determine to be erroneous.
(Ord. passed 6-4-1984)