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mailed or personally delivered to the taxpayer, the right of protest of such amount <br /> shall be considered waived and such assessment shall be final. <br /> C. An appeal of a notice of assessment issued to a taxpayer for failure to <br /> file a return, or underpayment of tax owed, or as a result of an audit, shall be <br /> submitted in writing to the finance director within 30 20 days from the date of the <br /> notice of assessment. Any such appeal shall identify the amount of the tax <br /> disputed and the specific grounds for the appeal. <br /> Section 2. Subsection A of Section 3.20.520 of the Louisville Municipal Code is <br /> hereby amended to read as follows (words to be deleted are stricken through; words to be added <br /> are underlined): <br /> Sec. 3.20.520 Administrative hearings. <br /> A. Requests for hearing: <br /> 1. Notices of assessment. An appeal of a notice of determination, <br /> assessment and demand for payment issued to a retailer or taxpayer for <br /> failure to file a return, underpayment of tax owed or as a result of an <br /> audit shall be submitted in writing to the finance director within 30-20 <br /> days from the date of the notice of determination, assessment and <br /> demand for payment. Any such appeal shall identify the amount of tax <br /> disputed and the basis for the appeal. <br /> 2. Denial of refunds. An appeal of the denial of a refund shall be <br /> submitted in writing to the finance director within 30 20 days from the <br /> date of the denial of refund and shall identify the amount of the refund <br /> requested and the basis for the appeal. <br /> Section 3. Section 3.20.530 of the Louisville Municipal Code is hereby amended to <br /> read as follows (words to be deleted shown in stricken through; words to be added are <br /> underlined): <br /> Sec. 3.20.530 Time limitation for hearing requests. <br /> After the expiration of 30 20 days from the mailing or personal service of <br /> the notice of determination, assessment and demand for payment, or of the denial <br /> of a refund, if the tax has not been paid and if no request for hearing has been <br /> made as provided in section 3.20.520, then the notice of determination, <br /> assessment and demand for payment previously mailed or served shall constitute <br /> a final assessment of the amount of the tax specified, together with interest, <br /> additions to tax and penalties, or the uncontested denial of refund shall constitute <br /> a final denial of such refund, as the case may be, except only for such amounts as <br /> to which the taxpayer has timely filed protest with the finance director. <br /> 2 <br />