(a) Any person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Sections 6.13-1 et seq. of this Article 6. The taxpayer shall, however, file the petition for redetermination with the Tax Collector within 15 days after the service of notice of determination. If a petition for redetermination of a jeopardy determination is not filed within the foregoing 15-day period, the determination becomes final at the expiration of that period.
(b) The filing of a petition for redetermination of a jeopardy determination shall not operate to stay collection. Collection may be stayed only as provided in Section 6.12-2.
(c) If a timely petition for redetermination of a jeopardy determination is filed, the Tax Collector shall review the matters raised in the petition including, if requested, whether the issuance of the jeopardy determination was warranted under the circumstances. In making this determination, the Tax Collector shall grant the taxpayer or other person determined to be liable for the tax or such taxpayer or person's authorized representative an oral hearing if requested in the petition.
(d) If, in the review process, the Tax Collector determines that the determination of jeopardy was improper or unwarranted, any collection action taken shall be withdrawn, pending the ultimate administrative determination of the amount of the deficiency due from the taxpayer or other person claimed to be liable for the tax claimed to be due in the jeopardy determination notice. Neither the validity of the determination of tax, nor the burden of proof, shall be affected by the Tax Collector's determination that the determination of jeopardy was improper or unwarranted.
(e) The taxpayer or other person determined to be liable for the tax has the right to an oral hearing and determination by the Tax Collector upon the matters raised in the petition within 45 days from the date of the filing of the petition for redetermination, as scheduled by the Tax Collector, unless the taxpayer waives said time period. The 45-day period shall be tolled between the date the Tax Collector serves a written notification under Section 6.13-1(b) that the Tax Collector requires additional information or records to evaluate and decide the petition, and the date the Tax Collector receives that information and those records.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)