Loading...
(a) If the tax collector believes that the collection of any assessment or deficiency of any amounts imposed by this article will be jeopardized by delay, he shall deliver to the taxpayer a notice of such finding and demand immediate payment of the tax or deficiency declared to be in jeopardy, including interest, penalties and additions.
(b) Jeopardy assessments are immediately due and payable, and the tax collector may immediately begin proceedings for collection. The taxpayer, however, may stay collection by filing, within ten (10) days after receipt of notice of jeopardy assessment, or within such additional time as the tax collector may allow, by bond or collateral in favor of the city in the amount tax collector declared to be in jeopardy in his notice.
(c) "Bond or collateral," as required by this section.
(1) Shall mean either:
a. A bond issued in favor of the city by a surety company authorized to transact business in this state and approved by the director of insurance as to solvency and responsibility; or
b. Collateral composed of securities or cash which are deposited with and kept in the custody of the tax collector.
(2) Shall be of such form that it may, at any time without notice, be applied to any tax, penalties or interest due and payable for the purposes of this article. Securities held as collateral by the tax collector must be of a nature that they may be sold at public or private sale without notice to the taxpayer.
(d) If bond or collateral is not filed within the period prescribed by subsection (b) above, the tax collector may treat the assessment as final for purposes of any collection proceedings. The taxpayer nevertheless shall be afforded the appeal rights provided in sections 19-570 and 19-575. The filing of a petition by the taxpayer under section 19-570, however, shall not stay the tax collector's rights to pursue any collection proceedings.
(e) If the taxpayer timely files sufficient bond or collateral, the jeopardy requirements are deemed satisfied; and the taxpayer may avail himself of the provisions of section 19-570, including requests for additional time to file a petition.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 6938, § 16, 4-25-88)
(a) Within thirty (30) days after the date on which the tax collector furnishes the written notice required by section 19-571(a), the taxpayer, pursuant to section 19-570, may request the tax collector to review the action taken, within fifteen (15) days after the request for review, the tax collector shall determine whether both the jeopardy determination and the amount assessed are reasonable.
(b) Within thirty (30) days after the tax collector notifies the taxpayer of the determination he reached pursuant to subsection (a) above, the taxpayer may bring a civil action in the appropriate court. If the taxpayer so requests, the city shall stipulate to an accelerated and expedited resolution of the civil action. If the court determines that either the jeopardy determination or the amount assessed is unreasonable, the court may order the tax collector to abate the assessment, to redetermine any part of the amount assessed or to take such other action as the court finds to be appropriate. A determination made by the court under this subsection is final except as provided in A.R.S. section 12-170.
(Ord. No. 8784, § 23, 12-2-96)
(a) A taxpayer may seek judicial review of all or any part of a hearing officer's decision by initiating an action against the city in the appropriate court of this county. A taxpayer is not required to pay any tax, penalty or interest upheld by the hearing officer before seeking such judicial review.
(b) The tax collector may seek judicial review of all or any part of a hearing officer's decision by initiating an action in the appropriate court of this county.
(c) An action for judicial review can not be commenced by either the taxpayer or the tax collector more than thirty (30) days after receipt by the taxpayer of notice of any refund or assessment recalculated or reduced to conform to the hearing officer's decision, unless the time to commence such an action is extended in writing signed by both the taxpayer and the tax collector. Failure to bring the action within thirty (30) days or such other time as is agreed upon in writing shall constitute a waiver of any right to judicial review, except as provided in subsection (f) below.
(d) The court shall hear and determine the appeal as a trial de novo; however, the tax collector cannot raise in the court any grounds or basis for the assessment not asserted before the hearing officer. Nothing in this subsection, however, shall preclude the tax collector from responding to any arguments which are raised by the taxpayer in the appeal.
(e) The city has the burden of proof by a preponderance of the evidence in any court proceeding regarding any factual issue relevant to ascertaining the tax liability of a taxpayer. This subsection does not abrogate any requirement of this chapter that requires a taxpayer to substantiate an item of gross income, exclusion, exemption, deduction, or credit. this subsection applies to a factual issue if a preponderance of the evidence demonstrates that:
(1) The taxpayer asserts a reasonable dispute regarding the issue.
(2) The taxpayer has fully cooperated with the tax collector regarding the issue, including providing within a reasonable period of time, access to and inspection of all witnesses, information and documents within the taxpayer's control, as reasonably requested by the tax collector.
(3) The taxpayer has kept and maintained records as required by the city.
(f) The issuance of an adjusted or corrected assessment or notice of refund due to the taxpayer, where made by the tax collector pursuant to the decision of the hearing officer, shall not be deemed an acquiescence by the city or the tax collector in said decision, nor shall it constitute a bar or estoppel to the institution of an action or counterclaim by the city to recover any amounts claimed to be due to it by virtue of the original assessment.
(g) After the initiation of any action in the appropriate court by either party, the opposite party may file such counterclaim as would be allowed pursuant to the Arizona Rules of Civil Procedure.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 8784, § 24, 12-2-96; Ord. No. 9322, § 13, 11-22-99)
In the event the hearing officer's decision or a final judgment by the court is rendered in favor of the taxpayer to recover protested taxes, it shall be the duty of the tax collector, upon receipt of such decision or of a certified copy of such final judgment, to authorize a warrant in favor of the taxpayer in an amount equal to the amount of the tax found by such decision or by the final judgment to have been paid under protest; and such warrant shall include the amount of interest or other cost that may have been recovered against the city by the final judgment in such action in the courts, to be paid from the privilege tax revenue accounts.
(Ord. No. 6674, § 3, 3-23-87)
(a) A taxpayer who is a prevailing party may be reimbursed for reasonable fees and other costs related to any administrative proceeding brought by the taxpayer pursuant to section 19-570(b). for purposes of this section, a taxpayer is considered to be the prevailing party only if both of the following are true:
(1) The tax collector's position was not substantially justified.
(2) The taxpayer prevails as to the most significant issue or set of issues.
(b) Reimbursement under this section may be denied if any of the following circumstances apply:
(1) During the course of the proceeding the taxpayer unduly and unreasonably protracted the final resolution of the matter.
(2) The reason that the taxpayer prevailed is due to an intervening change in the applicable law.
(c) The taxpayer shall present an itemization of the reasonable fees and other costs to the taxpayer problem resolution officer within thirty (30) days after receipt by the taxpayer of a notice of refund or recalculated assessment issued by the tax collector pursuant to section 19-570(b)(8). The taxpayer problem resolution officer shall determine the validity of the fees and other costs within thirty (30) days after receiving the itemization. The taxpayer problem resolution officer's decision is considered a final decision. Either the taxpayer or the tax collector may seek judicial review of the taxpayer problem resolution officer's decision. An action for judicial review, however, shall not be commenced more than thirty (30) days after receipt of the resolution officer's decision.
(d) In the event judicial review is not sought pursuant to subsection (c) above, the city shall pay the fees and other costs awarded as provided in this section within thirty (30) days after demand by a person who has received an award pursuant to this section.
(e) Reimbursement to a taxpayer under this section shall not exceed twenty thousand dollars ($20,000.00) or actual monies spent, whichever is less. The reimbursable attorney or representative fees shall not exceed one hundred dollars ($100.00) per hour or actual monies spent, whichever is less, unless the taxpayer problem resolution officer determines that an increase in the cost of living or a special factor such as the limited availability of qualified attorneys or representatives for the proceeding involved justifies a higher fee.
(f) For purposes of this section "reasonable fees and other costs" means fees and other costs that are based on prevailing market rates for the kind and quality of the furnished services, but not exceeding the amounts actually spent for expert witnesses, the cost of any study, analysis, report, test or project that is found to be necessary to prepare the party's case and necessary fees for attorneys or other representatives.
(Ord. No. 8784, § 25, 12-2-96)
Loading...