Ordinance 1960-93 - Laserfiche WebLink

D. Statutory Limitations. No assessment or correction of an assessment for additional taxes due may be made by the Audit Department of the City of Everett more than four years after the close of the tax year, except (1) against a taxpayer who has not registered as required by this chapter, (2) upon a showing of fraud or a misrepresentation of a material fact by the taxpayer, or (3) where a taxpayer has executed a written waiver of such limitation. Section 27 : Appeals. A. Any taxpayer aggrieved by the amount of the fee or tax found due by the Audit Manager under the proisions of this chapter, may file a written appeal with the Audit Manager requesting a hearing before the Finance Committee. This appeal must be made within twenty (20) days from the time such taxpayer was given notice of such amount. The Audit Manager shall, as soon as practicable, fix a time and place for the hearing of such appeal. A notice of the time and place of the appeal shall be mailed to the taxpayer. The hearing shall be conducted in accordance with the procedures established by the Finance Committee. Further appeal can be made to the City Council. The Finance Committee or City Council may reverse or modify an action of the Audit Manager and ascertain the correct amount of the fee or tax due if the Audit Manager's determination violates the terms of this chapter or is contrary to law. The decision of the City Council shall be final. During the appeal process, interest on any taxes owed and unpaid will continue to accrue until payment is received. The taxpayer may stop the accrual of interest by paying the assessment, and then appealing the tax assessment. If the taxpayer pays the full assessment, and then prevails in the appeal, any part of the tax paid, but not owing, will be refunded, plus any interest which has accrued on such funds. If no such petition, as provided for herein, is filed within the twenty day period the assessment or amount of tax or fee due shall become payable on or prior to the due date. Appeals can then be made following the above procedures. The Finance Committee or City Council may, by subpoena, require the attendance of any person, and may also require him/her to produce any pertinent books and records. Any person served with such subpoena shall appear at the time and place therein stated and produce the books and records required, if any, and shall testify truthfully under oath administered by the City Council as to any matter required of him/her pertinent to the appeal, and it shall be unlawful for him/her to refuse so to do. 30