§ 6-1.410. Jeopardy Determinations; Duty of Tax Collector.

If the Tax Collector believes that the collection of any tax, or of any amount of tax required to be collected and paid to the City, or of any determination will be jeopardized, in whole or in part, by delay, the Tax Collector shall serve upon the taxpayer or other person determined to be liable for the tax notice of his or her determination of jeopardy, and of the tax or amount of tax required to be collected, and demand immediate payment of the tax, interest and additional costs, if any, determined to be due. The Tax Collector may consider all facts and circumstances relevant to determining whether the collection of any tax will be jeopardized by delay, including but not limited to indications that the taxpayer intends or is taking action to discontinue business activities in the City, dissipate or otherwise remove assets from the City, or sell, exchange, assign or otherwise dispose of personal or business income or property. The Tax Collector also may consider whether the taxpayer is insolvent or likely to become insolvent after the taxes at issue are assessed or collected; whether the taxpayer is or has been uncooperative or unresponsive in connection with any investigation, examination, audit, deficiency determination, assessment or collection action or procedure undertaken by the Tax Collector in connection with the taxes at issue; what taxable years are at issue; how many taxable years are at issue; and whether the taxes at issue are third-party taxes.

(Added by Ord. 3266-C.S., § 2, effective 9-26-02)