§ 4.16.140. Jeopardy determinations.

A.

Duty of Tax Administrator to Make—Due Date. If the Tax Administrator believes that the collection of any tax or any amount of tax required to be collected and paid to the city or of any determination will be jeopardized by delay, he or she shall thereupon make a determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined is immediately due and payable.

B.

Effect of Nonpayment—Finality of Determination. If the amount specified in the determination is not paid within twenty (20) days after service of notice thereof upon the person against whom the determination is made, the amount becomes final at the expiration of the twenty (20) days, unless a petition for redetermination is filed within the twenty (20) days. The delinquency penalty and the interest provided in Section 4.16.070 shall attach to the amount of the tax required to be collected.

C.

Petition for Redetermination—Time for Filing—Deposit of Security. Any person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Section subsections A, B, C, D, E and F of Section 4.16.150. He or she shall, however, file the petition for redetermination with the Tax Administrator within twenty (20) days after the service upon him or her of notice of determination. The person shall also within the twenty (20) day period deposit with the Tax Administrator such security as he or she may deem necessary to insure compliance with this Chapter. The security may be sold by the Tax Administrator in the manner prescribed by Section 4.16.160A.

(Prior code § 5-31.13)