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A. If any person fails or refuses to make any return or to make available for examination the records required by this chapter, the city treasurer shall proceed in such manner as the city treasurer may deem best to obtain facts and information on which to base the estimate of the tax. To this end the city treasurer may examine the books, records, and papers of any such person and may take statements of any person relating to the subject of inquiry.

B. As soon as the treasurer procures such facts and information as the treasurer is able to obtain upon which to base the assessment of any tax payable by any person who has failed or refused to make a return, the treasurer shall proceed to determine and assess against such person the tax and penalties due, but such action shall not deprive such person of the right to appeal to the superior court as provided in BMC 5.08.230. To the assessment the treasurer shall add the penalties provided in BMC 5.08.150. The treasurer shall notify the taxpayer by mail of the total amount of such tax, penalties, and interest, and the total amount shall become due and shall be paid within 10 days from the date of such notice.

C. No assessment or correction of an assessment may be made by the treasurer more than four years after the close of the tax year, except upon a showing of fraud or of misrepresentation of a material fact by the taxpayer, or where a taxpayer has executed a written waiver of such limitation. (Ord. 814 § 14, 1976).