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(a) Notice of assessment. Where an assertion is made that taxes are due in an amount greater than the amount paid by the taxpayer as the result of a failure to file a return, an underpayment of tax owed, or an audit, the finance director shall issue a notice of assessment to such taxpayer. Such notice shall state the additional taxes due and contain notification, in clear and conspicuous type, of the time limit to file a protest to the notice and that the taxpayer has the right to a hearing on such notice in accordance with the procedures set forth in this section.

(b) Appeal and hearing. An appeal of a notice of assessment issued to a taxpayer as the result of a failure to file a return, an underpayment of tax owed or an audit shall be submitted in writing to the finance director within 30 calendar days after the date of notice of assessment. Any such appeal shall identify the amount of tax disputed and the basis for the appeal. Only matters specifically contained in such appeal shall be considered by the finance director. The finance director shall notify the taxpayer in writing of the time and place fixed for the hearing on such appeal. The hearing before the finance director shall be informal. No transcript, rules or evidence, or filing of briefs shall be required. In lieu of the request for hearing, the taxpayer and the city may agree to file written briefs and such other written materials or documents as he or she deems appropriate and request the finance director to consider the appeal without a hearing. The submission of written material shall be considered for all purposes the same as a request for and submission of testimony and material at a hearing.

(c) Time limit for appeal. If no appeal is received within 30 days after the date of this notice, the assessment shall become final, due, and payable with no further hearing or appeal procedure available. The time period set forth in this section may, in the absolute discretion of the finance director, be waived for good cause on written application of a taxpayer.

(d) Decisions of finance director. The final decision of the finance director shall be in writing, and notice thereof shall be given to the taxpayer within ten days after the date of such decision.

(e) De novo review. The taxpayer may elect either a hearing before the executive director of the state department of revenue or a hearing before the district court to review the final decision of the finance director. The hearing, whether a state hearing or a hearing before the district court, shall follow the procedures set forth in C.R.S. § 29-2-106.1(3)(8) with the exception that at the conclusion of the appeal if funds were deposited with the finance director the funds shall be either retained by the finance director and applied against the deficiency or returned in whole or in part to the taxpayer with the interest computed at an annual rate equal to the average earnings rate on the investment portfolio of the city for the preceding month.

(f) Jeopardy assessment and demands. If, at any time, the finance director reasonably finds that the collection of sales or use tax will be jeopardized by delay, in his or her discretion, he or she may declare the taxable period immediately terminated, determine the tax, and issue notice and demand for payment thereof. Thereafter, the tax shall be due and payable forthwith, and the finance director may proceed immediately to collect such tax as provided in this article; provided, however, that such collection may be stayed if the taxpayer gives security for payment as shall be satisfactory to the finance (Code 1979, § 36-22; Ord. No. 2017-13, § 5, 4-3-2017; Ord. No. 2012-19, § 3, 5-7-2012; Ord. No. 2011-01, § 4, 2-14-2011)