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(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)