§ 4-11. Assessments, payment under protest, appeal.

(a)

When any person shall have failed to obtain a business license or to furnish the information required by this article, the license official shall proceed to examine such records of the business, public records, statistical samples, or other available records and information as may be deemed appropriate to assess a license tax and penalties as provided herein.

(b)

A notice of assessment shall be served by certified mail. An application for adjustment of the assessment may be made to the license official within five (5) days after the notice is mailed or the assessment will become final. The license official shall establish the procedure for hearing an application for adjustment of assessment and issuing a notice of final assessment.

(c)

A final assessment may be appealed to the town council 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 town council.

(Ord. No. 04-0525, 5-25-04; Ord. No. 09-0662, 4-14-09; Ord. No. 12-0723, 8-14-12; Ord. No. 15-0793, §§ 2, 4, 1-27-15)