The Tax Collector may decrease or increase the amount of the determination, including the amount of the tax, penalties, or interest, before it becomes final. The amount may be increased only if a claim for the increase is asserted by the Tax Collector, and the Tax Collector provides written notice thereof to the person against whom the Tax Collector issued the determination. If the Tax Collector increases the amount before the hearing described in Section 6.13-2, such written notice shall be served at least 15 days before the hearing and the person receiving such notice shall file a supplemental petition for redetermination addressing the increased deficiency amount at least five days before the hearing date. The Tax Collector may reschedule the hearing for purposes of allowing the requisite notice of increase. If the Tax Collector increases the amount after the hearing described in Section 6.13-2, the Tax Collector shall serve notice of such increase before issuing a final decision. Within 15 days of service of such notice, the person against whom a claim for increase is asserted by the Tax Collector may serve a supplemental petition for redetermination contesting the increased deficiency amount. The Tax Collector shall hold an additional oral hearing on the increased amount upon the request of the petitioner. A supplemental petition for redetermination filed pursuant to this Section 6.13-3 shall state any additional specific grounds for redetermination applicable to the increased deficiency amount. Any specific ground for redetermination that is not specified in either the initial petition for redetermination or the supplemental petition for redetermination shall be deemed waived by the petitioner in any later judicial proceeding. Nothing in this Section shall preclude a new audit or determination by the Tax Collector of a new or supplemental deficiency. The burden of proof in any proceeding for redetermination or appeal thereof shall be on the taxpayer, who shall have the burden of proving that the Tax Collector’s determination is incorrect.
(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)