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(a) Liens.
(1) Any tax, interest or penalty imposed under this article which has become final, as provided in this article, shall become a lien when the city perfects a notice and claim of lien setting forth the name of the taxpayer; the amount of the tax, penalty and interest; the period or periods for which they are due; and the date of accrual thereof, and stating that the city claims a lien therefor.
(2) The notice of claim of lien shall be signed by the tax collector under his official seal or the official seal of the city; and, with respect to real property, shall be recorded in the office of the county recorder of any county in which the taxpayer owns real property; and, with respect to personal property, shall be filed in the office of the secretary of state. After the notice and claim of lien is recorded or filed, the taxes, penalty and interest in the amounts specified therein shall be a lien on all real property of the taxpayer located in such county where recorded, and all tangible personal property of the taxpayer within the state, superior to all other liens and assessments recorded or filed subsequent to the recording or filing of the notice and claim of lien.
(3) Every tax imposed by this article, and all increases, interest and penalties thereon, shall become from the time the same is due and payable as a personal debt from the person liable to the city, but shall be payable to and recoverable by the tax collector and which may be collected in the manner set forth in subsection (b) below.
(4) Any lien perfected pursuant to this section shall, upon payment of the taxes, penalties and interest affected thereby, be released by the tax collector in the same manner as mortgages and judgements are released. The tax collector may, at his sole discretion, release a lien in part, that is against only specified property, for partial payment of moneys due to the city.
(b) Actions to recover tax. An action may be brought by the city attorney or other legal advisor to the city designated by the city council, at the request of the tax collector, in the name of the city, to recover the amount of any taxes, penalties and interest due under this article; provided that:
(1) No action or proceeding may be taken or commenced to collect any taxes levied by this article until the amount thereof has been established by assessment, correction or reassessment; and
(2) Such collection effort is made or the proceedings begun:
a. Within six (6) years after the assessment of the tax;
b. Prior to the expiration of any period of collection agreed upon in writing by the tax collector [and] the taxpayer before the expiration of such six-year period, or any extensions thereof; or
c. At any time for the collection of tax arising by reason of a tax lien perfected, recorded or possessed by the city under this section.
(Ord. No. 7885, § 2, 8-3-92)
(a) In addition to any remedy provided elsewhere in this Code that may apply, the tax collector may apply the provisions of subsections (b) through (e) below concerning the collection of taxes when there is succession in and/or succession of business interest.
(b) The taxes imposed by this article are a lien on the property of any person subject to this article who sells his business, or quits his business for any reason whatsoever, if that person fails to make a final return and payment of the tax within fifteen (15) days after selling or quitting his business.
(c) Any person who purchases, or who acquires by foreclosure, by sale under trust deed or warranty deed in lieu of foreclosure, or by any other method, improved real property or a portion of improved real property for which the tax imposed by this article has not been paid shall be responsible for payment of such tax as a successor in interest.
(d) A person's successors or assignees shall withhold from the purchase money an amount sufficient to cover the taxes required to be paid, and interest or penalties due and payable, until the former owner produces a receipt from the tax collector showing that all city tax has been paid or a certificate stating that no amount is due as then shown by the records of the tax collector.
(e) If the seller of a business or stock of goods fails to obtain a certificate as provided by this section, the purchaser is liable for payment of the amount of taxes required to be paid by the former owner on account of the business so purchased, with interest and penalties accrued by the former owner or assignees.
(Ord. No. 7885, § 2, 8-3-92)
(a) Any person identified as a successor in interest by definition in section 19-1 of this article may not be subject to the provisions of section 19-25 of this article if that person has withheld from the purchase price an amount equal to or greater than the taxes, interest and penalties owned by the seller and has placed that amount in escrow in the name of the city;
(c) Any person identified as successor in interest by definition in section 19-1 of this article may not be subject to the provisions of section 19-25 of this article if a period of more than twelve (12) months has expired between the time that the successor in interest acquires the property and the time the predecessor quit the business; or
(d) Any person identified as a successor in interest by definition in section 19-1 of this article may not be subject to the provisions of section 19-25 of this article if that person acquired the business or business property only to protect his investment and does not operate the business nor sell the business to another party who will operate the business.
(Ord. No. 7885, § 2, 8-3-92)
A taxpayer who fails to provide information regarding the number of employees, upon which the license fee as provided in section 19-41A of this article is based, to the city within thirty (30) days following a written request by the city; shall be subject to license revocation and/or other administrative remedies as provided in this article.
(Ord. No. 7885, § 2, 8-3-92)
(a) Limitation when a return has been filed.
(1) Except as provided elsewhere in this section, the tax collector may assess additional tax due at any time within four (4) years after the month in which the return is required to be filed, or within four (4) years after the month in which the return is filed, whichever period expires later.
(2) In the event of any delay in commencement or completion of any examination by the tax collector, when the delay is requested by, agreed to, or caused by any act of the taxpayer, all periods of time reasonably attributable to any such delay shall be excluded from the computation of any limitation period prescribed by this section, and the tax collector shall be entitled to make a determination for taxes due without exclusion of any such time period, and any limitation period shall be extended for a length of time equivalent to the period of delay.
(3) Any assessment of additional tax due by the tax collector shall be deemed to have been made by mailing a copy of a notice of audit assessment by certified mail to the taxpayer's address of record with the tax collector or by personal delivery of a copy of a notice of audit assessment to the taxpayer or his authorized agent.
(4) Any request by a taxpayer for refund of taxes paid in error must be presented in writing to the tax collector no later than four (4) years after the tax was paid.
(b) Suspension of limitation period. The limitation period on assessment shall be suspended for the period:
(1) The assets of the taxpayer are in the control or custody of the court in any proceeding before any court of jurisdiction within the United States of America, and for one hundred eighty (180) calendar days thereafter; or
(2) Of any extension of time for the expiration of the limitation period which the taxpayer and the tax collector agree upon in writing.
(c) When no return filed; false/fraudulent return; failure to obtain a license. In the case of a false or fraudulent return, or failure or refusal to file a return, or civil fraud or evasion, for any period, the tax collector may assess the amount of taxes payable for that month at any time, without any reliance by the taxpayer upon any time limitation provided elsewhere in this article. In addition, there shall be no limitation to the assessment of taxes found to be due for any period where the taxpayer has failed to obtain the license required by this article.
(Ord. No. 7885, § 2, 8-3-92; Ord. No. 8128, § 3, 9-27-93)
(b) Payment is timely when received by the finance department prior to the twenty- first day of any calendar quarter.
(c) The provisions of this section will not apply to taxpayers claiming the exemption authorized pursuant to section 19-22.
(Ord. No. 7885, § 2, 8-3-92)
Except as provided elsewhere in this article, the provisions of this division are incorporated by this reference and made a part of divisions 2, 3 and 4 of article I as though fully set forth therein and shall apply to the tax levied in sections 19-41, 19-51, 19-54, and 19-66 with full force and effect.
(Ord. No. 7885, § 2, 8-3-92; Ord. No. 10360, § 2, 12-19-06, eff. 1-1-07)
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