If any person fails to make and file any return or report required under the provisions
of this article, or if the return or report made and filed does not correctly compute
the liability of the person, the tax collector shall cause an audit, investigation
or examination to be made to determine the tax, penalty and interest due, or he shall
determine the tax, penalty or interest by estimate or otherwise. Having determined
the amount of tax, penalty and interest due, the tax collector shall send by mail
a notice to the person at the address given in the last report filed by him pursuant
to the provisions of the article, or, if no report has been filed, to any address
that may be obtainable, setting out his determination and informing the person of
his purpose to assess the amount so determined against him after 30 calendar days
from the date of the notice. The mailing of such notice shall be presumptive evidence
of its receipt by the person to whom it is addressed.
(Ord. No. 50, § XVIII, 12-19-60)
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