1984 041 Ordinance - Laserfiche WebLink

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M.V. ORDINANCE N0. 84-41 Page -4- (c) INTENTIONALLY OR WILLFULLY fails, neglects or refuses to pay the tax, penalties or interest imposed by this chapter; or Section 8. Section 175.2305 of the Codified Ordinances of Mayfield Village, Ohio, is hereby amended to read as follows: (Deleted material appears like tits and new material appears like THIS) 175.2305 Authority to Determine Amount of Tax Due -i~r- arry- ~a-s~- ~rht~~e- ter- ~~x~~e-r- -has- ~ai~-ed- tu- ~i3~- ~ -r~e~tt~-rn -or- -tra s- fi3-ed- -a- ~etu~r.'rr ~or~ri~h- -d~o~s ~io~t- -s~Yrovr tYre- ~prage-r- -am otznt- -of--tax- ~ti~, - t-tre- ~r~ri.-rri~s t-r-~t~rr- ~ra~r- ~e~t e~r-xri-r3 e ~.he-am®~at-e€-tax-appea~i~g-t®-be-due-~ha_A~utaa~cipality~ f~®m-the-taxpayer-axid-sk~a~l-send-te-s~ck~-,taxpa~re~.,a~wx~ttea statex+eat-sl~ewiag-tl~e-amesAt-of-f.a~-se-dete~~iised~,teQett~er w~tl~-ixte~est-aad-peas}ties-tD~e~eea~-}f-any. (A) PREPARATION OF RETURN BY ADMINISTRATOR - IF ANY TAXPAYER FAILS TO FILE A TAX RETURN WHICH IS REQUIRED BY THIS MUNICIPALITY°S ORDINANCES WITHIN THE TIME PRESCRIBED THEREFORE BUT CONSENTS TO DISCLOSE ALL INFORMATION NECESSARY TO THE PREPARATION THEREOF, THEN THE ADMINISTRATOR r1AY PREPARE SUCH RETURN WHICH, AFTER BEING SIGNED BY SUCH PERSON, MAY BE RECEIVED BY THE ADMINISTRATOR AS THE RETURN OF SOCH PERSON. (B) EXECUTION OF RETURN BY ADMINISTRATOR - IF ANY TAXPAYER FAILS TO FILE A TAX RETURN WHICH IS REQUIRED BY THIS MUNICIPALITY'S ORDINANCE WITHIN THE TIME PRESCRIBED THEREFORE, OR MAKES, WILLFULLY OR OTHER- WISE, A FALSE OR FRAUDULENT RETURN, THEN THE ADMINI- STRATOR SHALL MAKE IN A REASONABLE MANNER SUCH RETURN FROM HIS OWN KNOWLEDGE AND FROM SUCH INFORMATION AS HE CAN OBTAIN THROUGH TESTIMONY OR OTHERWISE. (C) ASSESSMENT OF A TAXPAYER BY ADMINISTRATOR - THE ADMINISTRATOR MAY CALCULATE AND ASSESS ANY TAXPAYER FOR THE AMOUNT OF TAX, PENALTY AND INTEREST WHICH IS IMPOSED BY THIS MUNICIPALITY'S ORDINANCES AND WHICH IS DUE AND OWING. SUCH ASSESSMENT SHALL BE MADE BY THE ADMINISTRATOR'S ISSUING SUMMARY RECORDS TO THE LAST RNOWN ADDRESS OF THE TAXPAYER OF THE ASSESSMENT. THIS SUMMARY SHALL INCLUDE THE IDENTIFICATION OF THE TAXPAYER, THE CHARACTER OF THE LIABILITY ASSESSED, THE TAXATION PERIOD, AND THE AMOUNT OF THE ASSESSMENT.