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3.01.100 Statute of limitations

The taxes for any period, together with interest thereon and penalties with respect thereto, imposed by this chapter shall not be assessed, nor shall any notice of lien be filed, or distraint warrant issued, or suit for collection be instituted, nor any other action to collect the same be commenced, more than three years after the date on which the tax was or is payable, nor shall any lien continue after such period, except for taxes assessed before the expiration of such period, notice of lien with respect to which has been filed prior to the expiration of such period, in which cases such lien shall continue only for one year after the filing of notice thereof. The statute of limitations period as set forth hereinabove in this section shall not apply if: (i) a taxpayer files a false or fraudulent return with the intent to evade the tax imposed by this chapter; or (ii) if a taxpayer fails to file a return as required by Section 3.01.130. In the case of a false or fraudulent return with the intent to evade the tax imposed by this chapter, the tax, together with interest and penalties thereon, may be assessed, or proceedings for the collection of such taxes may be begun at any time. In the case of failure to file a return, the tax, together with interest and penalties thereon, may be assessed and collected at any time. Before the expiration of such period of limitation, the taxpayer and the Finance Director may agree in writing to an extension thereof, and the period so agreed on may be extended by subsequent agreements in writing. (Ord. O-86-104 § 7, 1986; Ord. O-85-137 § 1 (part), 1985).