Sec. 13-167.  Failure to File Return; Delinquency; Assessment by City Finance Officer.

(a) If any person neglects or refuses to file a return or make payment of the taxes as required by this article, the City Finance Officer shall make an estimate, based upon such information as may be reasonably available, of the amount of taxes due for the period or periods for which the taxpayer is delinquent, and upon the basis of such estimated amount, compute and assess in addition thereto a penalty equal to two percent (2%) per month or fraction thereof from date when due, together with interest on such delinquent taxes, at the rate of one percent (1 %) per month or fraction thereof from the date when due.


(b) The City Finance Officer shall give the delinquent taxpayer written notice of such estimated taxes, penalty, and interest, which notice must be served personally or by certified mail.


(c) Such estimate shall thereupon become an assessment, and such assessment shall be final and due and payable from the taxpayer to the City Finance Officer ten (10) days from the date of service of the notice or the date of mailing by certified mail; however, within such ten (10) day period the delinquent taxpayer may petition the City Finance Officer for a revision or modification of such assessment and shall, within such ten-day period, furnish the City Finance Officer the facts and correct figures showing the correct amount of such taxes.


(d) Such petition shall be in writing, and the facts and figures submitted shall be submitted in writing and shall be given under oath of the taxpayer.


(e) The City Finance Officer may then modify such assessment in accordance with the facts which he or she deems correct. Such adjusted assessment shall be made in writing, and notice thereof shall be mailed to the taxpayer within ten (10) days; and all such decisions shall become final upon the expiration of thirty (30) days from the date of service, unless proceedings are commenced within that time for appeal in the District Court.


(f) It shall be an offense for any person to fail to file a return or make payment of the taxes as required by this article.


Source:  Ord. No. 5143, 1, 11-15-10