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prepare such return which, after being signed <br />by such person, may be received by the Admin- <br />istrator ~s the return of such person. <br />(b) Execution of Return by Administrator: If <br />any taxpayer fails to file a tax return which <br />is required by this Chapter within the time <br />prescribed therefore, or makes ~-~illfully or <br />otherwise, a false or fraudulent return, then <br />the Administrator shall make in a reasonable <br />manner such return from his own knowledge and <br />from such information as he can obtain <br />throughout testimony or otherwise. <br />(c) Assessment of a Taxpayer by <br />Administrator: The Administrator may <br />calculate and assess any taxpayer for the <br />amount of tax, penalty and interest which is <br />imposed by this Ci~apter and ~hich is due and <br />owing. Such assessment shall be made by the <br />Administrator's issuing summary records to tne <br />last known address of the t~xpayer of the <br />assessment. This summary shall includ~ the <br />identification of the taxpayer, the character <br />of the liability assessed, the taxation <br />period, and the amount of assessment. <br />(d) Status of Executed Returns and <br />Assessments: Any return executed by or any <br />assessment made by the Administrator pursuant <br />to this chapter shall be prima facie good and <br />sufficient for all ~egal purposes. The <br />Administrator may execute supplemental tax <br />returns and may issue supplemental assessments <br />whenever the Administrator has knowledge <br />~erived from any source including the <br />taxpayer's financial data that any executed <br />tax return or asssessment is imperfect or <br />incomplete in any material respect. <br />(e) Limitation of Prosecutions: Neiti~er the <br />Tax Administrator's execution of a return nor <br />the Tax Administrator's assessment of a <br />taxpayer shall start the running of the period <br />of iimitations on prosecutions set forth <br />elsewhere in this chapter. <br /> <br /> Section 9. It is found and determined that all formal <br />actions of this Council concerning and relating to the passage of <br />this ordinance were adopted in an open meeting of this Council, <br />and that all such deliberations of this Council and of any of its <br />committees that resulted in such formal action, were in meetings <br />open to the public, in compliance with all legal requirements <br />including Section 12!.22 of the Ohio Revised Code. <br /> <br /> Section 10. That this ordinance is hereby declared to <br />De an e~ergency m~asure for the reasons stated in the preamble <br /> <br /> <br />