On receipt of a notice of intent to file an appeal to the tax commissioner under section 40-226.3, the treasurer or other official responsible for the collection of such tax shall
further suspend collection activity until a final determination is issued by the tax
commissioner, unless the treasurer or other collection official (i) determines that
collection would be jeopardized by delay as defined in section 40-226; or (ii) is advised by the commissioner or other assessing official that the taxpayer
has not responded to a request for relevant information after a reasonable time. The
requirement that collection activity be suspended shall cease unless an appeal pursuant
to section 40-226.3 is filed and served on the necessary parties within thirty (30) days of the service
of the notice of intent to file such appeal. Interest shall accrue on the late payment
of the tax from the due date until the date paid without regard to fault or other
reason for the late payment, but no further penalty shall be imposed while collection
action is suspended. Whenever an assessment of a local business tax by the commissioner
of the revenue or other assessing official is found to be erroneous, all interest
and penalties charged and collected on the amount of the assessment found to be erroneous
shall be refunded together with interest on the refund from the date of payment or
the due date, whichever is later. Interest on any refund shall be paid as provided
in section 40-224.
(Ord. No. 6254-06, § 1)
