<div class="chunk-title">Sec. 36-47. - Assessment procedure.</div>
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            <p class="p0">
               If the tax administrator discovers that any return or tax is due from a taxpayer,
               the taxpayer shall be notified in writing of the failure to file and of the proposed
               assessment, if known by the tax administrator. The assessment may be made on the best
               information of the tax administrator. A proposed assessment is presumed to be correct.
               The notice shall be delivered either in person or by United States mail sent to the
               taxpayer's last known address. The notice is presumed to have been received by the
               taxpayer unless the taxpayer makes an affidavit to the contrary within 90 days after
               the notice was mailed. If the taxpayer makes this affidavit, the time limitations
               for a request for hearing as hereafter provided apply as if the notice had been delivered
               on the date the taxpayer makes the affidavit.
               </p>
            <p class="p0">
               A taxpayer who objects to the proposed assessment or the requirement to file a return
               is entitled to a hearing upon written request within 30 days after the date the notice
               was mailed, or within 30 days after the date of personal delivery. If no request for
               a hearing is timely made, the proposed assessment becomes final without further notice.
               </p>
            <p class="p0">
               If a taxpayer files a timely request for hearing, the tax administrator shall set
               a hearing date within 90 days, and notify the taxpayer at least ten days prior to
               the hearing date. Within 90 days after the hearing, the tax administrator shall notify
               the taxpayer of the final decision. The taxpayer may then appeal the decision as set
               forth in <a href="" data-chunk-id="CD_ORD_CH36TA_ARTIIIGRRERESHRMLEREHEEQ_S36-49AP" class="section-link" data-product-id="14528">section 36-49</a> of this article. The tax administrator shall have no authority to waive or compromise
               any interest or penalty imposed by this article.
               </p>
            <p class="historynote0">
               (Ord. of 10-6-2008, Â§ 7)
               </p></div>