2000-113 AMENDING CITY CODE - CHAPTER 71.1 - TAXPAYERS' RIGHTS

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3. NOTICES. Unless otherwise provided, whenever notice is required to be given, the notice is to be in writing mailed not less than seven (7) calendar days prior to the day fixed for any applicable hearing, audit or other scheduled act of the local tax administrator. The notice shall be sent by the local tax administrator as follows: (1) First class or express mail, or overnight mail, addressed to the persons concerned at the persons' last known address, or (2) Personal service or delivery. 4. LATE PAYMENT. Any notice, payment, remittance or other filing required to be made to the City pursuant to any tax ordinance shall be considered late unless it is (a) physically received by the City on or before the due date, or (b) received in an envelope or other container displaying a valid, readable U.S. Postmark dated on or before the due date, properly addressed to the City, with adequate postage prepaid. 5. PAYMENT. Any payment or remittance received for a tax period shall be applied in the following order: (1) first to the tax due for the applicable period; (2) second to the interest due for the applicable period; and(3)third to the penalty for the applicable period. 6. CERTAIN CREDITS AND REFUNDS. (A) The City shall not refund or credit any taxes voluntarily paid without written protest at the time of payment in the event that a locally imposed and administered tax is declared invalidly enacted or unconstitutional by a court of competent jurisdiction. However, a taxpayer shall not be deemed to have paid the tax voluntarily if the taxpayer lacked knowledge of the facts upon which to protest the taxes at the time of payment or if the taxpayer paid the taxes under duress. (B) The statute of limitations on a claim for credit or refund shall be four (4) years after the end of the calendar year in which payment in error was made. The City shall not grant a