§ 4.04.580. Refusal to make return—Estimate and assessment.

A.

If any person neglects or refuses to make a return in payment of taxes as required by this chapter, the director of finance shall make an estimate and assess interest and penalties as stated in section 4.04.470.

B.

Promptly thereafter the director of finance shall give to the delinquent taxpayer written notice by certified mail of such estimated taxes, penalty and interest.

C.

Such estimate shall thereupon become an assessment, and such assessment shall be final and due and payable from the taxpayer to the director of finance 30 days from the date of service of the notice or, in the absence of service, the date of mailing.

D.

An appeal of a notice of assessment issued to a vendor or taxpayer for failure to file a return, underpayment of tax owed or as a result of an audit shall be submitted in writing to the director of finance, or other appropriate officer within 30 calendar days from the date of the notice of assessment. Any such appeal shall identify the amount of tax disputed and the basis for the appeal.

E.

Thereupon, the director of finance shall modify such assessment according to the facts submitted, which facts he deems correct. Such assessment shall be the final order of the director of finance, and may be reviewed under C.R.S. 29-2-106.1; provided, the taxpayer gives written notice to the director of finance of such intention within five days after receipt of the final order of assessment.

(Code 1981, § 2-4-43; Code 1993, § 4.04.580; Ord. No. O-85-109, § 9; Ord. No. O-91-60, § 21; Ord. No. O-94-61, § 9; Ord. No. O-95-74, § 2; Ord. No. O-2011-90, § 1, 12-13-2011)