A. When a redetermination is made, the City Clerk shall give notice to the taxpayer against whom the redetermination is made. Within thirty (30) days of the date upon which notice of redetermination is mailed or served, the taxpayer may file an appeal with the City Council or may file a complaint with the District Court for review of the City Clerk's redetermination. There shall be no right to appeal to the City Council nor to file a complaint with the District Court on the redetermination of taxes due made by the City Clerk unless a petition for redetermination was timely filed. No assessment of a deficiency in respect to the tax imposed by this chapter or a proceeding for its collection shall be made, begun or prosecuted until such notice of redetermination has been mailed to the taxpayer and expiration of such thirty (30) day period after notice of redetermination, or if an appeal/complaint is filed until a decision on the appeal/complaint becomes final. If the taxpayer does not file an appeal with the City Council or file a complaint 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 Clerk.
B. Interest upon any deficiency (in the amount provided by law) shall be assessed at the same time as the deficiency and shall become due and payable upon notice and demand from the City Clerk and shall be collected as part of the tax from the date prescribed for payment of the tax. (Ord. 484, 7-7-2016, eff. 10-1-2017)