(A) Each person having ownership or control of or an interest in personal property must submit a return in the form prescribed by the assessor, based on property values existing on January 1, except as otherwise provided in this Chapter.
(B) The assessor may, by written notice, require a person to provide additional information within thirty (30) days.
(C) By no later than March 1st of each year every person or business owning, or controlling in a representative capacity, any personal property subject to personal property taxation shall submit to the assessor on forms provided by the assessor a return of such property and the estimated values existing as of January 1 in the same year. Business inventories and supplies may be based on the estimated average monthly method of assessment as stated in § 6.32.010(B). No extension of time for filing should be granted. This return does not apply to motor vehicles required to be registered with the State Department of Motor Vehicles.
(D) Penalty for failure to comply. Failure to file assessment returns as required and within the time provided above or refusal to give other information as required herein shall subject the violator to civil penalty as provided in § 6.36.040.
(Am. Ord. No. 2003-05, passed 5-6-03; Am. Ord. 2016-02, passed 2-23-16)