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AN ORDINANCETO AMEND CHAPTERS 14 (LICENSES) AND 30 (TAXATION) OF <br />THE CITY CODE, TO UPDATE PROVISIONS PERTAINING TO APPEALS OF <br />LOCAL BUSINESS LICENSE TAXES; INTEREST AND PENALTIES ON VARIOUS <br />TAXES; CLASSIFICATION AND TAXATION OF TANGIBLE PERSONAL <br />PROPERTY; AND MPLEMENTATION OF "FILING BY EXCEPTION" FOR <br />RETURNS OF CERTAIN PROPERTY <br />BE IT ORDAINED by the Charlottesville City Council, THAT.• <br />1. Chapter 14 (Licenses), Section 14-6 of the City Code in effect on the date this ordinance is <br />adopted is hereby repealed, in its entirety, and that section is hereby reenacted as follows: <br />Sec. 14-6. Appeals and rulings <br />(a)Definitions. For purposes of this section: <br />"Amount in dispute," when used with respect to taxes due or assessed means the amount <br />specifically identified in the administrative appeal or application for judicial review as disputed <br />by the party filing such appeal or application. <br />"Appealable event" means an increase in the assessment of a local license tax payable by a <br />taxpayer, the denial of a refund, or the assessment of a local license tax where none previously <br />was assessed arising out of the local assessing official's i examination of records financial <br />statements, books of account, or other information for the purpose of determining the <br />correctness of an assessment: (ii) determination regarding the rate or classification applicable to <br />the licensable business: (iii) assessment of a local license tax when no return has been filed by <br />the taxpayer; or (iv) denial of an application for correction of erroneous assessment attendant to <br />the filing of an amended application for license <br />"Frivolous" means a finding based on specific facts that the party asserting the appeal is <br />unlikely to prevail upon the merits because the appeal is (i) not well grounded in fact (ii) not <br />warranted by existing law or a good faith argument for the extension modification or reversal <br />of existing law; (iii) interposed for an improper purpose such as to harass to cause unnecessary <br />delay in the payment of tax or a refund or to create needless cost from the litigation or (iv) <br />otherwise frivolous. <br />"Jeopardize by delay" means a finding based on specific facts that a taxpayer desires to (i) <br />depart quickly from the locality7 (ii) remove his property therefrom: (iii) conceal himself or his <br />Property; or (iv) do any other act tending to prejudice or to render wholly or partially <br />ineffectual, proceedings to collect the tax for the period in question <br />(Wiling and contents of administrative appeal Any person assessed with a local license tax as a <br />result of an appealable event as defined in this section may file an administrative appeal of the <br />assessment within one year from the last day of the tax year for which such assessment is made or <br />within one year from the date of the appealable event whichever is later, with the commissioner of the <br />revenue. The appeal must be filed in good faith and sufficiently identify the taxpayer, the tax periods <br />covered by the challenged assessments the amount in dispute the remedy sought each alleged error <br />in the assessment the grounds upon which the taxpayer relies and any other facts relevant to the <br />taxpayer's contention. The commissioner of revenue may hold a conference with the taxpayer if <br />requested by the taxpayer, or require submission of additional information and documents an audit or <br />• further audit, or other evidence deemed necessary for a proper and equitable determination of the <br />Page 2 of 8 ' <br />