§ 12.5-104. Assessments.

When any person shall have failed to obtain a business license or to furnish the information required by this article or the county, the license inspector shall proceed to examine such records of the business or any other available records as may be appropriate and to conduct such investigations and statistical surveys as he/she may deem appropriate to assess a license tax and penalties as provided herein. A notice of assessment shall be served by United States Postal Service mail, electronic mail or facsimile; and an application for adjustment of the assessment may be made to the county within five (5) days after the notice is sent or the assessment will become final. The county administrator shall establish by regulation the procedure for hearing an application for adjustment of assessment and issuing a notice of final assessment. A final assessment may be appealed to the county administrator only by payment in full of the assessment under protest within five (5) days and the filing of written notice of appeal within ten (10) days after payment pursuant to the provisions of this article relating to appeals to the county.

(Ord. No. 99-14, § 1, 5-5-15)