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(E) It is the duty and responsibility of every taxpayer to make available its books and <br /> records for inspection by the City. If the taxpayer fails to provide the documents necessary for <br /> audit within the time provided, the local tax administrator may issue a tax determination and <br /> assessment based on the tax administrator's determination of the best estimate of the taxpayer's <br /> tax liability. <br /> (F) If an audit determines there has been an overpayment of a locally imposed and <br /> administered t� as a result of the audit, written notice of the amount of overpayment shall be <br /> given to the taxpayer within thirty (30) days of the City's determination of the amount of <br /> overpayment. <br /> (G) In the event a tax payment was submitted to the incorrect local governmental entity, <br /> the local tax administrator shall notify the local governmental entity imposing such tax. <br /> 8. APPEAL. � <br /> (A) The local tax administrator shall send written notice to a taxpayer upon the local tax ' <br /> administrator's issuance of a protestable notice of tax due, a bill, a claim denial, or a notice of , <br /> claim reduction regarding any tax. The notice shall include the following information: <br /> (1) the reason for the assessment; <br /> (2) the amount of the tax liability proposed; <br /> (3) the procedure for appealing the assessment; and <br /> (4) the obligations of the City during the audit, appeal, refund and collection process. <br /> (B) A taxpayer who receives written notice from the local tax administrator of a <br /> determination of tax due or assessment may file with the local tax administrator a written protest <br /> and petition for hearing, setting forth the basis of the taxpayer's request for a hearing. The <br />