A. The amount of taxes imposed under this chapter shall be assessed within three (3) years of the time the return upon which the tax asserted was due or should have been filed, whichever is later; provided, however, if a deficiency determination or assessment has been made within the prescribed time, the tax may be collected within a period of six (6) years after assessment. The running of limitations provided by this section shall be suspended for the period during which the city treasurer is prohibited from making the assessment or from collecting or proceeding in court due to a petition for redetermination or an appeal therefrom and for thirty (30) days thereafter.
B. In the case of tax due during the lifetime of a decedent, the tax shall be assessed any proceedings for collection begun within six (6) months after written request therefor (filed after the return is made) by the executor, administrator, or other fiduciary representing the estate of such decedent, unless the assessment is stayed by a petition for redetermination or any appeal therefrom.
C. In the case of a false or fraudulent return with intent to evade tax or failure to file a return, the tax may be assessed or a proceeding in court for collection of such tax may begin without assessment at any time within three (3) years after the date of the discovery of the facts constituting fraud. (Ord. 1320, 12-2-2015, eff. 1-1-2016)