Every proceeding instituted by the City Collector for the collection of taxes shall be commenced within ten years after the date such assessment became final. If an assessment is not issued, every proceeding instituted by the City Collector for the collection of taxes shall be commenced within ten years after taxpayer filed the annual return (or the latest periodical return, if no annual return in required). The limitations of this section can be extended, by written agreement at two years increments.
(Ord. 2005-06-03. Passed 3-20-06.)