(A) Notice of tax liability.
(1) The village, through the local tax administrator, shall review all tax returns in a prompt and timely manner and inform taxpayers of any amounts due and owing.
(2) The taxpayer shall have 45 days after receiving notice of the reviewed tax returns to make any request for refund, credit or provide any tax still due and owing.
(B) Collection of taxes.
(1) The local tax administrator shall send a notice of determination and assessment of tax liability to a taxpayer by registered or certified mail no more than four years after the end of the calendar year for which the tax return for the applicable period was filed, or for the calendar year in which the tax return for the applicable period was due, whichever occurs later.
(2) In the event any tax return is not filed, or if during any four-year period for which a notice of tax determination and assessment may be issued by the village, the tax paid was less than 75% of the tax due, a notice of determination or assessment of tax liability may be sent no more than six years after the end of the calendar year in which return for the applicable period was due, or at the end of the calendar year in which the return for the applicable period was filed.
(3) All notices of determination or assessment of tax liability shall include the following information:
(a) The reason for and amount of the tax liability or assessment;
(b) The procedures for appeal; and
(c) Information regarding the village's right to audit the taxpayer's books and records for a particular time period, and the village's obligations during the audit, appeal, refund and collection process.
(C) Fraud. In the event a fraudulent tax return was filed by the taxpayer, there shall be no time limitation on the village's ability to collect a tax.
(Ord. 2001-O-007, passed 1-23-01) Penalty, see § 41.99