Ordinance 2012-1616 - Laserfiche WebLink

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such proof shall be by a preponderance of evidence. E. If the city ascertains through an audit of the taxpayer's records that the tax due has not been fully reported or paid by the applicable due date, a notice of determination, assessment and demand for payment shall be issued. FR. The finance director shall give the delinquent taxpayer written notice of determination, assessment and demand for payment, which notice shall contain notification in clear and conspicuous type of the time limit to file a protest to the notice and notice that the taxpayer has the right to elect a hearing on the deficiency. The notice shall be served personally or by certified mail, and assessment of the deficiency amount shall be due and payable 30 days after service or mailing of such notice. If such tax deficiency amount, penalty and interest is not paid, or no request for hearing under this chapter is made, within 30 days after the notice of determination, assessment and demand for payment is mailed or personally delivered to the taxpayer, the right of protest of such amount shall be considered waived and such assessment shall be final. GC. An appeal of a notice of assessment issued to a taxpayer for failure to file a return, or underpayment of tax owed, or as a result of an audit, shall be submitted in writing to the finance director within 30 days from the date of the notice of assessment. Any such appeal shall identify the amount of the tax disputed and the specific grounds for the appeal. H. So long as a final assessment remains unpaid, the finance director may effect any of the following enforcement procedures: 1. Request revocation of the taxpayer's sales and use tax license. 2. Request a summons be issued to the person, vendor or taxpayer to appear in the municipal court on charges of violating this chapter. 3. Issue a distraint warrant pursuant to this chapter. I. Regardless of the collection or enforcement procedures invoked by the finance director, all unpaid taxes, penalties and interest shall be secured by a lien as provided by this chapter. Section 6. Subsection A of Section 3.20.465 of the Louisville Municipal Code is hereby amended to read as follows (words to be deleted are stricken through; words to be added are underlined): Sec. 3.20.465. Foreclosure by distraint. A. Liens created by this chapter may be foreclosed by seizing under Ordinance No. 1616, Series 2012 Page 5 of 8