The Tax Collector, whenever he/she deems it necessary to insure compliance with this
chapter, may require any person subject thereto to deposit with the Tax Collector
such security as the Tax Collector may determine. The amount of the security shall
be fixed by the Tax Collector, but shall not be greater than twice the person's estimated
average liability for the period for which said person files returns, determined in
such manner as the Tax Collector deems proper. The amount of the security may be increased
or decreased by the Tax Collector. The Tax Collector may sell the security at public
auction if it becomes necessary so to do in order to recover any tax or any amount
required to be collected, interest, or additional taxes due. Notice of the sale may
be served upon the person who deposited the security and upon the taxpayer, if different,
personally or by mail. Upon any sale, any surplus above the amounts due shall be returned
to the person who deposited the security.
(Added by Ord. 3266-C.S., § 2, effective 9-26-02)
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