A. When a redetermination is made, the city treasurer shall give notice to the taxpayer against whom the redetermination is made. Within thirty (30) days of the date upon which the notice of redetermination is mailed or served, the taxpayer may file with the city treasurer an appeal to the city council or may file a complaint with the district court for review of the city treasurer's redetermination. There shall be no right of review to the city council or to the district court on the determination of taxes due made by the city treasurer unless a petition for redetermination has been timely filed. No assessment of a deficiency in respect to the tax imposed by this chapter or proceeding to collect for its collection shall be made, begun, or prosecuted until notice has been mailed to the taxpayer and expiration of the thirty (30) day period after notice of redetermination, or, if a protest is filed, until a decision on the protest becomes final. If the taxpayer does not protest to the city council or file an action in district court within the time prescribed in this section, the deficiency shall be assessed and shall become due and payable upon notice and demand from the city treasurer.
B. Interest upon any deficiency shall be assessed at the same time as the deficiency, shall become due and payable upon notice and demand from the city treasurer, and shall be collected as part of the tax at the rate of twelve percent (12%) interest per annum from the date prescribed for payment of the tax or at the maximum rate of interest allowed by Idaho Code or set by resolution adopted by city council. (Ord. 1320, 12-2-2015, eff. 1-1-2016)