189.07 FINANCE DIRECTOR’S POWER AND DUTIES; APPARENT VIOLATION.
   (a)    If it shall appear to the Finance Director that any person has violated any provision of this chapter or any rule or regulation promulgated hereunder, or if the amount of any tax payment is incorrect in that it does not include all taxes payable for a month, or if the Finance Director shall find that the collection of any taxes which have accrued but are not yet due will be jeopardized by delay, and declares said taxes to be immediately due and payable, or if it shall appear to the Finance Director that any final assessment did not include all taxes payable for the periods involved, or if it appears to the Finance Director that any person has, by reason of any act or omission or by operation of law, become liable for the payment of any taxes, interest or penalties not originally incurred by him, the Finance Director may in any of the above events determine and assess the amount of such taxes or deficiency, as the case may be, together with the interest and penalties due and unpaid, and immediately serve notice upon such person of such determination and assessment and make a demand for payment of such taxes, interest and penalties. If the person against whom such assessment is, or could have been, made has died, such assessment may at the discretion of the Finance Director be made against their personal representatives. Such determination and assessment by the Finance Director shall become final upon the expiration of twenty (20) days from the date of the service of such written notice thereof and demand for payment, unless prior to such expiration such person shall have filed with the Finance Director a written protest and a petition for a hearing, specifying its objections thereto. Upon the receipt of such protest and petition, the Finance Director shall fix the time and place for a hearing and shall notify the petitioner thereof. The Finance Director may amend their determination and assessment at any time before it becomes final. In the event of such amendment the petitioner shall be given notice thereof and an opportunity to be heard. At any hearing held as herein provided, the determination and assessment by the Finance Director shall be prima facie correct and the burden shall be upon the petitioner to prove that it is incorrect. Upon the conclusion of such hearing a decision shall be made by the Finance Director either canceling, increasing, modifying or affirming such determination and assessment and notice thereof given to the Petitioner. Such decision shall become final upon the expiration of twenty (20) days from the date notice of the decision is provided to the petitioner, unless prior thereto the petitioner shall have filed an appeal to the Board of Review pursuant to Section 189.12.
   (b)    Whenever any person shall fail to pay any tax as herein provided, the Law Director shall, upon the request of the Finance Director, bring or cause to be brought an action to enforce the payment of said tax on behalf of the City in any court of competent jurisdiction.
(Ord. 21-174. Passed 11-8-21.)