§ 54-22. Time period of limitations.

(a)

Assessments, collections and liens . Except as provided herein or otherwise provided by law, the taxes for any period, together with interest thereon and penalties with respect thereto, imposed by this article shall not be assessed nor shall any notice of lien be filed, distraint warrant issued, suit for collection be instituted, or any other action taken to collect the same be commenced, more than three years after the date on which the tax was or is payable.

(b)

False and fraudulent returns . In the case of a false or fraudulent return with intent to evade tax, the tax together with interest and penalties thereon, may be assessed, or proceedings for the collection of such tax may commence at any time.

(c)

Extensions . Before the expiration of such period of limitation, the taxpayer and the city manager may agree in writing to an extension thereof, and the period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the previously agreed-upon time. Written notice of such extension shall be provided to the mayor and city council.

(d)

Failure to file a return . In the event of failure to file a return, the tax, with interest and penalties thereon, may be assessed and collected at any time.

(Code 1985, § 3-3-20)