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11. ABATEMENT. The local tax administrator shall have the authority to waive or <br /> abate any late filing penalty, late payment penalty or failure to file penalty if the local tax <br /> administrator shall determine reasonable cause exists for delay or failure to make a filing. <br /> 12. INSTALLMENT CONTRACTS. The City may enter into an installment contract <br /> with the taxpayer for the payment of taxes under the controlling tax ordinance. The local tax <br /> administrator may not cancel any installment contract so entered unless the taxpayer fails to pay <br /> any amount due and owing. Upon written notice by the local tax administrator that the payment <br /> is thirty (30) days delinquent, the taxpayer shall have fourteen (14) working days to cure any <br /> delinquency. If the taxpayer fails to cure the delinquency within the fourteen (14) day period or <br /> fails to demonstrate good faith in restructuring the installment contract with the local <br /> administrator, the installment contract shall be canceled without further notice to the taxpayer. <br /> 13. STATUTE OF LIMITATIONS. The City, through the local tax administrator, <br /> shall review all tax returns in a prompt and timely manner and inform taxpayers of any amounts <br /> due and owing. The taxpayer shall have forty-five (45) days after receiving notice of the <br /> reviewed tax returns to make any request for refund or provide any tax still due and owing. <br /> (A) No determination of tax due and owing may be issued more than four (4) years after <br /> the end of the calendar year for which the return for the applicable period was filed or for the <br /> calendar year in which the return for the applicable period was due,whichever occurs later. <br /> (B) If any tax return is not filed or if during any 4-year period for which a notice of tax <br /> determination or assessment may be issued by the City, the tax paid was less than 75% of the tax <br /> due, the statute of limitations shall be six (6) years maximum after the end of the calendar year in <br /> which return for the applicable period was due or end of the calendar year in which the return for <br /> the applicable period was filed. <br />