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Home My Public Portal AboutOrd. 505 Reduce Interest on Upoaid Non-Property Taxes and Refunds" " i ORDINANCE NO. 5.0 AN ORDINANCE RELATING TO NON -PROPERTY TAYES7 AMENDING SECTIONS 4-12-10, 4-12-12 AND 4-12-14 OF THE VILLAGE CODE OF McCALL, IDAHO, TO REDUCE' INTEREST ON UNPAID NON -PROPERTY TAXES AND REFUNDS; AND AMENDING SECTION 4-12-20 TO REDTICE THE PEN- ALTY CHARGE FOR NON-PAYMENT OR EVA..SION OF NON - PROPERTY TAXES: BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF McCALL, IDAHO, AS FOLLOWS: Section 1. That Section 4-12-10 of the Village Code of McCall, Idaho, be, and the same is hereby amended to read as follows: 4-12-10: AUDITS; DEFICIENCY DETERMINATIONS: (A) The City Clerk may order an audit of any tax- payer under this Ordinance for the purposes of as- certaining the correctness or completeness of any return or payment. (B) If any error or omission is discovered in such audits or in any other way, the City Clerk may com- pute and determine the amount of tax due upon the basis of facts obtained from such information within his possession and assert a deficiency. One or more deficiency determinations may be made for the amount due for one or for more than one period. In making such a determination, the City Clerk may offset over payments against amounts due. Further, said determinations shall be made for the period or periods in respect to which the person fails to make a return and shall be based upon any information which is in the City Clerk's possession. (C) The City Clerk Shall give written notice of its determination and the amount of its deficiency, including interest, at the a rate of eiihteen pereent 418+ interest per annum equal to the New York prime rate of interest as expressed in the Wall Street Journal, from the date due, to the person from whom such deficiency amount is due. Such notice may be given personally or mailed to the person at the address furnished to the City Clerk in the nonproperty tax permit application. Section 2. That Section 4-12-12 of the Village Code of McCall, Idaho, be, and the same is hereby amended to read as follows: " " i 4-12-12: APPEALS, INTEREST ON DEFICIENCY: (A) When a redetermination is made, the City Clerk shall give notice to the taxpayer against whom the redetermination is made. Within thirty (30) days of the date upon which such notice of redetermination is mailed or served, the taxpayer may file an appeal with the City Council or may file a complaint with the District Court for review of the City Clerk's redetermination. There shall be no right of review to the City Council nor to the District Court on the determination of taxes due made by the City Clerk unless a petition for redetermination has been timely filed. No assessment of a deficiency in respect to the tax imposed by this Ordinance or proceeding to collect for its collection shall be made, begun or prosecuted until such notice has been mailed to the taxpayer and expiration of such thirty (30) day period after notice of redetermination, nor if a pro- test is filed until a decision on the protest becomes final. If the taxpayer does not protest to the City Council or file an action in District Court within the time prescribed in this Section, the deficiency shall be assessed and shall become due and payable upon notice and demand from the City Clerk. (B) Interest upon any deficiency shall be assessed at the same time as the deficiency and shall become due and payable upon notice and demand from the City Clerk and shall be collected as part of the tax at the a rate e� eiehteen eereent i+8** interest per annum equal to the New York prime rate of interest as expressed in the [fall, Street Journal, from the date prescribed for payment of the tax. Section 3. That Section 4-12-14 of the V.illare Code of McCall, Idaho, be, and the same is hereby amended to read as follows: 4-12-14: REFUNDS, LIMITATIONS AND INTEREST: (A) If the City Clerk determines that any amount due under this Ordinance has been paid more than once or has been erroneously or illegally collected or computed, the City Clerk shall set forth that fact in its records and the excess amount paid or collected may be credited on any amount due or payable to the City Clerk for nonproperty taxes from that person, and any balance refunded to the person by whom it was paid or to his successors, administrators or executors. (B) No such credit or refund shall be allowed or made after one year from the time the payment was made unless before the expiration of such period a claim therefor is filed by the taxpayer. " (C) Interest shall be allowed on the amount of such credits or refunds at the a rate of e4ghteen pereent +18 + interest per annum equal to the New York prime rate of interest as expressed in the Wall Street Journal from the date which such tax was paid. (D) Appeal from the City Clerk's decision denying in part or in whole a claim for refund shall be made in accordance with the laws of the State of Idaho with regard to claims against municipalities. Section 4. That Section 4-12-20 of the Village Code of McCall, Idaho, be, and the same is hereby amended to read as follows: 4-12-20: PENALTY CHARGE: Any person who is required to collect, truthfully account for, and pay over any tax imposed by this Ordinance and who wilfully fails to collect such a tax or truthfully account for or pay over such a tax, or wilfully attempts in any manner to evade or defeat such a tax or payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to five percent (5%) per month for a maximum of twenty five percent (25%) e the ai.;ount of the tax evaded, or not collected, or not accounted for and paid over. The City Clerk shall determine and assess such penalties, and the same shall become due and payable upon notice and demand from the City Clerk. The City Clerk shall send written noticeofsuch penalty charge to the permit holder by mailing same certified mail to the address given on the permit application. The permit holder shall have ten (10) days from the date said notice is mailed to file a written request of appeal with the City Council challenging said penalty charge determination. If no appeal is timely made, said penalty charge determination becomes final. Passed and approved. this 22nd day of January, 1987. Attest: STATE OF IDAHO ) COUNTY OF VALLEY) CERTIFICATE OF RECORDING OFFICER ss I, the undersigned, the duly appointed, qualified, City Clerk of McCall City, Idaho, do hereby certify the following: 1. That pursuant to the provisions of Section 50-207, Idaho Code, I keep a correct journal of the proceedings of the Council of McCall City, Idaho, and that I am the statutory custodian of all laws, ordinances and resolutions of said City. 2. That the attached Ordinance No. SD S is a true and correct copy of an ordinance passed at a regular meeting of the Council of McCall City held on q z 2- , 19 87, and duly recorded in my office; and C% 3. That said regular meeting was duly convened and held in all respects in accordance with law and to the extent required by law, due and proper notice of such meeting having been given; that a legal quorum was present throughout the meeting and that a legally sufficient number of members of the Council of McCall City voted in the proper manner and for the passage of said ordinance; and that all other requirements and proceedings incident to the proper adoption and passage of said ordinance have been duly fulfilled, carried out and observed; and that I am authorized to execute this certificate. IN WITNESS WHEREOF, I have hereunto set my hand and ipffixed the official seal of the City of McCall, Idaho, this 7 day of , 1977 . Arthur J S•i midt, City Clerk (Seal of the City)