(a) If the City Collector believes that the tax imposed by this article has been insufficiently returned by a taxpayer, because the taxpayer has failed to properly remit the tax, has failed to make a return or has made a return which is incomplete, deficient or otherwise erroneous, he may proceed to investigate and determine or estimate the tax liability of the taxpayer and make an assessment therefore. Assessments shall be served upon the taxpayer either personally or by certified mail. If any certified mail is refused or not claimed, the City Collector may make service by first class mail and prepaid postage.
(1) Jeopardy assessments. If the City Collector believes that the collection of any tax which he is required to administer will be jeopardized by delay, he shall thereupon make an assessment of the tax, noting that fact upon the assessment. The amount assessed will be immediately due and payable. Unless the taxpayer against whom a jeopardy assessment is made petitions for reassessment, within 20 days after service of notice of jeopardy assessment, such assessment becomes final. Such petition for reassessment must be accompanied by such securities as the City Collector deems necessary.
(2) Amended assessment. The City Collector may, at any time before the assessment becomes final, amend, in whole or in part, any assessment whenever he ascertains that such assessment is improper or incomplete in any material respect.
(3) Supplemental assessment. The City Collector may at any time within the period prescribed for assessment, make a supplemental assessment whenever he ascertains that any assessment is incorrect in any material respect. (Ord. 2005-06-03. Passed 3-20-06.)