HomeMy WebLinkAbout02244Section 18. OVER OR UNDER -PAYMENT OF TAX: If the City Clerk upon
investigation or upon checking returns finds that the fee or tax paid
on any of them is more than the amount required of the taxpayer, he
shall refund the amount overpaid by a warrant upon the General Fund.
If the Clerk finds that the fee or tax paid is less than required,
he shall mail a statement to the taxpayer showing the balance due,
who shall within three (3) days pay the amount shown thereon.
Section 19. FAILURE TO MAKE RETURN: If any taxpayer fails, neglects
or refuses to make his return as and when required herein the Clerk
is authorized to determine the amount of the tax payable, and by mail
to notify such taxpayer of the amount so determined. The amount so
fixed shall thereupon become the tax and be immediately due and payable.
Section 20. APPEALS TO THE CITY COUNCIL: Any taxpayer aggrieved
by the amount of the fee or tax found by the Clerk to be required
under the provisions of this ordinance, may appeal to the City Council
from such finding by filing a written notice of appeal with the City
Clerk within five days from the time such taxpayer wart given notize of
such amount. The Clerk shall, as soon as practicable, fix a time and
place for the hearing of such appeal, which time shall be not more
than ten days after the filing of the notice of appeal, and he shall
cause a notice of the time and place thereof to be mailed to the
appellant. At such hearing the taxpayer shall be entitled to be
heard and to introduce evidence in his own behalf. The City Council
shall thereupon ascertain the correct amount of the fee or tax by
resolution and the City Clerk shall immediately notify the appellant
thereof by mail, which amount, together with costs of the appeal,
if appellant is unsuccessful therein, must be paid within three days
after such notice is given.
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