Ordinance 1966-356 - Laserfiche WebLink

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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 ten per cent (10%) thereof, together with interest on such delinquent taxes at the rate of one per cent (1%) per month from the date when due. 25-2. Promptly thereafter the Treasurer shall give to the delinquent taxpayer written notice of such estimated taxes, penalty, and interest which notice must be served personally or by certified or registered mail. 25-3. Such estimate shall thereupon become an assessment, and such assessment shall be final and due and payable from the taxpayer to the Treasurer ten days from the date of service of the notice or the date of mailing by certified or registered mail; provided, however, that within said ten day period such delinquent taxpayer may petition the Treasurer for a revision or modification of such assessment, and shall, within such ten day period, furnish the Treasurer the facts and correct figures showing the correct amount of such taxes. 25-4. Such petition shall be in writing and the facts and figures submitted shall be submitted either in writing or orally, and shall be given under oath of said taxpayer. 25-5. Thereupon the Treasurer shall modify such assessment in accordance with the facts submitted, which facts he deems correct. Such assessment shall be considered the final order of the Treasurer, and may be reviewed under Rule 106 (a)(4) of the Colorado Rules of Civil Procedure provided that the taxpayer gives written notice to the Treasurer of such intention within five days after receipt of the final order of assessment. - 16 -