§ 12-33. Deficiency determinations.

(a)

Recomputation of tax. If the clerk is not satisfied with the return(s) of the tax or the amount of the tax required to be paid to the county under this article by any person, she may compute and determine the amount required to be paid upon the basis of any information within her possession or that may come into her possession. One or more deficiency determinations may be made of the amount due for one or more monthly period.

(b)

Interest on deficiency. The amount of the determination shall bear interest at the rate of one percent per month, or fraction thereof, from the due date of taxes.

(c)

Notice of determination; service of. The clerk or her designated representative shall give to the operator written notice of her determination. The notice may be served personally or by mail. If by mail, such service shall be addressed to the operator at his address as it appears in the records of the clerk. Service by mail is complete when delivered by certified mail with a receipt signed by addressee.

(d)

Time within which notice to be mailed. Except in the case of failure to make a return, every notice of a deficiency determination shall be mailed within three years after the 20th day of the calendar month following the monthly period for which the amount is proposed to be determined, or within three years after the return is filed, whichever period should last expire.

(Ord. No. 1990-33, § 8, 12-11-90; Amend. of 2-21-07)