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(a) A jeopardy determination of tax, interest, or penalty is immediately due and payable upon the service of the notice of jeopardy determination on the taxpayer or other person determined to be liable therefor. A lien for the amount due in the notice of jeopardy determination may be recorded immediately notwithstanding the provisions of Sections 6.10-1 et seq., summary judgment pursuant to Sections 6.18-1 et seq. may be sought at once, and judicial proceedings for collection may be commenced at once. Prior to service of such notice, the Tax Collector may, notwithstanding the provisions of Sections 6.10-1 et seq., record a lien in the amount due as set forth in the notice of jeopardy determination. Immediately upon service of such notice, the Tax Collector may, notwithstanding the provisions of Sections 6.10-1 et seq., seek summary judgment pursuant to Sections 6.18 et seq., and may commence a collection action in any court having jurisdiction over the matter.
(b) The taxpayer may stay the enforcement of a jeopardy assessment by filing with the Tax Collector: (1) a bond in an amount equal to the amount of the assessment (together with interest thereon to the date of payment) payable on the Tax Collector’s certification of the amount of the assessment after the Tax Collector makes a final determination of the taxpayer’s petition, or (2) other security of a value as the Tax Collector deems necessary, but not exceeding double the amount of the assessment (together with interest thereon to the date of payment) together with a security agreement that authorizes the Tax Collector to use or dispose of the security to satisfy the amount of the assessment after the Tax Collector makes a final determination of the taxpayer’s petition. The taxpayer must also agree to pay the assessment; upon notice and demand by the Tax Collector, after the Tax Collector makes a final determination of the petition. If the penal amount of the bond is less than the assessment, the Tax Collector may collect the part of the as- sessment that exceeds that penal amount. If the value of other security is less than twice the as- sessment, the Tax Collector may collect the as- sessment until the unpaid balance is reduced to twice the value of the security. Any stay pursuant to this subsection shall be effective only against the person on whose behalf the bond or other security is provided.
(c) Upon filing of the bond or other security, the collection of so much of the jeopardy deter- mination amount as is covered by the bond or other security shall be stayed pending the exercise by the taxpayer or other person determined to be liable for the tax of his or her appeal rights. The person on whose behalf the bond or other security is submitted, shall have the right to waive such stay at any time in respect of the whole or any part of the amount covered by the bond or other security, and if as a result of such waiver any part of the amount covered by the bond or other secu- rity is paid, then the bond or other security shall, at the request of said person, be proportionately reduced. If any portion of the jeopardy determination is abated, the bond or other security shall be proportionately reduced, at the request of the person on whose behalf the bond or other security was provided.
(d) Where collection of the whole or any amount of a jeopardy determination has been stayed under this Section 6.12-2, the period of limitation on any action to collect from the person on whose behalf the bond or other security has been provided shall be tolled during the period of such stay.
(Added by Ord. 18-98, App. 1/16/98; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
Service of notice of a jeopardy determination shall be provided in the manner set forth in Section 6.11-2.
(Added by Ord. 18-98, App. 1/16/98)
(a) If the amount specified in the jeopardy determination is not paid within 15 days after service of notice thereof upon the person against whom the determination is made, and no petition for redetermination is filed within the 15 days, the delinquency penalty provided in Section 6.17-1 shall attach to the tax or the amount of the tax required to be collected.
(b) This Section 6.12-4 shall apply as follows:
(1) to all returns and payments for tax periods ending and taxable events occurring on or before December 31, 2020, except as provided in subsections (b)(2) and (b)(3) of this Section 6.12-4;
(2) to all returns and payments for registration years ending on or before June 30, 2021 with respect to the registration fee imposed under Section 855 of Article 12; and
(3) to all returns and payments for fiscal years ending on or before June 30, 2021 with respect to fees, assessments, and other charges subject to this Article 6 that are imposed on a fiscal year basis.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020)
(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)
(a) Any person against whom a determination is made under the Business and Tax Regulations Code may petition the Tax Collector for a redetermination within 30 days after service of the notice thereof, except for a petition for redetermination of a jeopardy determination, which the person may file within 15 days after service of the notice as provided in Section 6.12-5. If a petition for redetermination is not filed within the applicable period, the determination becomes final at the expiration of the period. The final determination may be enforced or collected by any method authorized by law, including but not limited to lien, levy, and judicial enforcement, including provisional remedies and injunctive relief.
(b) (1) Every petition for redetermination shall be verified by the person against whom the Tax Collector made the determination, stating under penalty of perjury the specific grounds upon which the petition is founded, with specificity sufficient to enable the Tax Collector to understand and evaluate the petition, and verifying the information and authenticating the records upon which the petitioner relies in support of the petition. Any ground for redetermination that is not specified in the petition for redetermination shall be deemed waived by the petitioner in any later judicial proceeding.
(2) If the Tax Collector determines that the petition fails to state specific grounds for redetermination, lacks sufficient specificity to understand and evaluate the petition, or is not accompanied by information and records in support of the petition the Tax Collector reasonably deems necessary to evaluate and decide the petition, the Tax Collector in his or her discretion may either deny the petition as incomplete or may require the petitioner in writing to supplement the petition with additional information or records the Tax Collector deems reasonably necessary to decide the petition. The petitioner shall submit such information and records in support of the petition to the Tax Collector within 30 days of service of the Tax Collector's written request, which shall be served in the manner prescribed in Section 6.11-2. If mailed, service of the notice is complete at the time of deposit with the United States Postal Service. Failure of the petitioner to provide all of the information and records set forth in the written request within the 30-day period shall be sufficient ground for the Tax Collector to deny the petition, and the petitioner shall be subject to the penalties and sanctions provided in Section 6.17-3 or Section 6.17-3.1, as applicable.
(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. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020)
If a petition for redetermination is timely filed, the Tax Collector shall reconsider the determination. If requested in the petition, the Tax Collector shall grant the person or the person's authorized representative an oral hearing, and shall give such person or representative not less than 15 days notice of the time and place of the hearing. The Tax Collector may continue the hearing from time to time as may be necessary.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
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