Sec. 36-126.16. Transitional provisions.
The provisions of this article relating to penalties, interest, and administrative and judicial review of an assessment shall be applicable to assessments made on and after January 1, 1997, even if for an earlier license year. The provisions relating to agreements extending the period for assessing tax shall be effective for agreements entered into on and after July 1, 1996. The provisions permitting an assessment of license t axes for up to six (6) preceding years in certain circumstances shall not be construed to permit the assessment of taxes for a license year beginning before January 1, 1997. (Ord. No. O- 96-319, 12-10-96, eff. 1-1-97)
Last updated date: 10/23/2006 4:15:21 PM