Ordinance 2020-1797 - Laserfiche WebLink

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Section 3.20.430 of this Code ("Penalties and interest for failure to file tax return or pay tax."). Sec. 3.34.080. Refunds. Procedures for refunds for overpayment of taxes paid under this Chapter are as set forth in Section 3.20.420 of this Code. Sec. 3.34.090. Assessment and enforcement of tax liability; liens; dispute resolution; hearings; appeals. A. The procedure for assessment of taxes under this Chapter shall be as set forth in Section 3.20.425 of this Code. B. The tax imposed by this Chapter, together with all interest and penalties pertaining thereto, is a first and prior lien on tangible personal property in which the person responsible to collect and remit the tax has an ownership interest, subject only to valid mortgages or other liens of record at the time or and prior to the recording of a notice of lien as provided in Section 3.20.460 of this Code. C. The provisions of Sections 3.20.060 ("Statute of limitations"), 3.20.400 ("Authority of Finance Director"), 3.20.455 ("Cost of collection"), 3.20.465 ("Foreclosure by distraint"), 3.20.470 ("Jeopardy assessment"), 3.20.475 ("Recovery by action at law"), 3.20.480 (Certification of delinquent tax to County"), and 3.20.485 (Other remedies; compromise") of this Code govern the authority of the Finance Director to collect the taxes, penalties, and interest imposed by this Chapter and to impose the cost of collection of the same. D. The provisions of 3.20.500 ("Tax disputes"), 3.20.510 ("Procedure for refund of disputed tax"), 3.20.520 ("Administrative hearings"), and 3.20.530 ("Time limitation for hearing requests") of this Code govern disputes and hearings for the same that arise under this Chapter. E. A taxpayer aggrieved by the final decision of the Finance Director after a hearing may have the same reviewed by the District Court. The procedure of review shall be in accordance with Rule 106 of the Colorado Rules of Civil Procedure. The petition or complaint for District Court review must be filed within 30 days from the date of the final decision of the Finance Director. Any party, including the City, may appeal the final order or decision of the Finance Director and, also, the decision of the District Court (or such other tribunal having jurisdiction), using all judicial, appellate, and extraordinary proceedings available. Sec. 3.34.100 Required signage for retailers. Ordinance No. 1797, Series 2020 Page 8 of 11