(a) General. If the Treasurer believes that any tax administered under this article has been insufficiently returned by a taxpayer, either because the taxpayer has failed to make a return, or has made a return which is incomplete, deficient or otherwise erroneous, or has failed to properly remit the tax, he may proceed to investigate and determine or estimate the tax liability and make an assessment therefor.
(b) Jeopardy Assessments. If the Treasurer believes that the collection of any tax administered under this article will be jeopardized by delay, he shall thereupon make an assessment of tax, noting that fact upon the assessment. The amount assessed shall immediately be due and payable. Unless the taxpayer against whom a jeopardy assessment is made petitions for reassessment within twenty days after service of the notice of the jeopardy assessment, such assessment shall become final, provided that, upon the written request of the taxpayer made within such twenty-day period, showing reasonable cause therefor, the Treasurer may grant an extension of time not to exceed thirty additional days within which such petition may be filed. If a taxpayer, against whom a jeopardy assessment has been made, petitions for reassessment or requests an extension of time to file a petition for reassessment, the petition or request shall be accompanied by such security as the Treasurer may deem necessary to insure compliance with the applicable provisions of this article. If such petition for reassessment is filed, accompanied by the necessary security, the provisions for hearing, determination and appeal, set forth in Sections 753.09 and 753.10 shall then be applicable.
(Ord. 0-19-87. Passed 4-9-87.)
(c) Abatement or Amendment of Assessment. The Treasurer may abate or amend, in whole or in part, any assessment whenever he ascertains that such assessment is improper or incomplete in any material respect. Furthermore, the Treasurer may abate or amend any such assessment, in whole or in part, for reasonable cause, and the Treasurer is hereby authorized to establish and promulgate rules and policies defining in what cases shall constitute reasonable cause. Nothing contained herein shall require the Treasurer to abate or amend any such assessment, in whole or in part, if reasonable cause is determined to exist.
(Ord. 0-2-89. Passed 3-9-89.)