(a) Where Assessment is Issued. Every proceeding instituted by the City Treasurer for the collection of the amount found to be due under an assessment which has become final of any tax, additions to tax, penalties or interest imposed by this article or any other ordinance to which this article is applicable, irrespective of whether such proceeding shall be instituted in a court or by utilization of other methods provided by law for the collection of such tax, additions to tax, penalty or interest, shall be brought or commenced within five years after the date on which such assessment has become final.
(b) Where Assessment is Not Issued. Every proceeding instituted by the City Treasurer for the collection of the amount determined to be due by methods provided by law other than the issuance of an assessment, of any tax, additions to tax, penalties or interest imposed by this article or any other ordinances to which this article is applicable, irrespective of whether such proceeding shall be instituted in a court or by utilization of other methods provided by law for the collection of such tax, additions to tax, penalties or interest, shall be brought or commenced within five years after the date on which the taxpayer filed the annual return required to be filed by this article, if no annual return is required, such five year period shall begin on the day after the latest periodical return required to be filed in any year is filed.
(c) Exceptions. In the case of the filing of a false or fraudulent return, or in case no return is filed, the limitations specified in this section shall not apply.
(d) Extension of Time of Collection Proceedings. The City Treasurer and the taxpayer may enter into written agreement to extend the period within which the City Treasurer may institute proceedings for the collection of the amount found to be due under an assessment which has become final, or the amount determined to be due by methods provided by law other than the issuance of the assessment, of any tax, additions to tax, penalties or interest imposed by this article or any other ordinances to which this article is applicable. Such period shall not exceed two years. The period so agreed upon may be extended for additional periods not, in excess of two years each by subsequent agreements in writing made before the expiration of the period previously agreed upon.
(Ord. 0-19-87. Passed 4-9-87.)