§ 12.10.040. Filing of returns.

Every person who owns or controls taxable personal property the tax situs of which is the municipality as of January 1 of each year, must file a personal property tax return indicating ownership or control of the personal property.

A.

Time of filing personal property tax returns. Individual personal property returns, other than those involving business property or inventory, shall be filed or postmarked on or before January 15 of each year by each person owning or controlling personal property subject to taxation.

B.

Time of filing business personal property tax returns. Business personal property and inventory tax returns shall be filed or postmarked on or before April 20 of each year by each person owning or controlling business personal property or inventory subject to taxation.

C.

Responsibility of corporate officers and directors. It shall be the responsibility of every director and principal officer of a corporation owning or controlling business personal property or inventory to ensure that timely and proper filings are made on behalf of corporations for each tax year. Failure on the part of any director or officer of a corporation to file a timely and proper tax return is punishable under Section 12.05.080.

D.

Filing amended returns. At any time subsequent to filing a personal property tax return, including late or involuntary filings, any person may file with the assessor an amended personal property tax return. This return may be filed for the purpose of changing any information on a personal property tax return. An amended return may be filed for the current tax year or for any personal property tax return which was due in any preceding two years.

E.

Independent investigation by assessor. The assessor is not bound to accept a return as correct. He may make an independent investigation of property returned or of taxable property upon which no return has been filed. In either case, the assessor may make his own valuation of the taxable property.

1.

For investigation, the assessor may enter any premises during reasonable hours and may examine property on the premises. The assessor may examine all property records for the time period involved. A person shall, upon request, furnish to the assessor every facility and assistance for the purpose of the investigation. If refused entry or examination, the assessor may seek a court order to compel entry and production of records for assessment purposes.

2.

The assessor may examine a person under oath. Upon request, the person shall present himself for examination by the assessor at a reasonable time and place selected by the assessor.

F.

Inspection of returns; confidentiality. Personal property tax returns shall be confidential and shall be inspected only by officers authorized to administer the tax laws and law enforcement officers of the United States, the state and municipalities, or in response to a valid subpoena. Any employee violating this restriction by communicating information obtained from property returns not required to be shown on the assessment roll, or by allowing any person not legally entitled to access to such returns to have access to them, may immediately be discharged from municipal employment, and shall be subject to a penalty under this title.

G.

Late filing. If the property tax which is levied results from a delinquent filing of the personal property tax return a penalty and interest shall be applied pursuant to section 12.10.080.

H.

Involuntary filing. Where the assessor has reasonable grounds to believe that a person owned taxable personal property on the date the tax liability attached to such property, and such person has failed to file a return as required by this section, the assessor may prepare and file an involuntary tax return on the owner's behalf. Payment of the tax under involuntary filing shall include penalty and interest, which shall be calculated under section 12.10.080.

I.

Failure to file. Failure to file a timely return as required by this chapter adds a ten percent late filing penalty to the tax principal. For the purposes of this section, a return is considered timely so long as it is received prior to the expiration of the seven-calendar-day grace period under section 12.10.080. Failure to file a timely return is also punishable under section 12.05.080.

J.

Short form business personal property return. The assessor shall provide a simplified, short form tax return for reporting business personal property with an assessed valuation of less than $5,000.00. Filing such short form return shall be permitted only for the three consecutive years subsequent to the latest standard, long form business personal property return filed by the taxpayer on which the assessed value of the personal property is less than $5,000.00.

(GAAB 10.05.050, 10.05.070.C; AO No. 85-182, 1-1-86; AO No. 86-211(S-1); AO No. 88-158, 5-1-89; AO No. 92-36; AO No. 97-128, § 2, 10-21-97; AO No. 2014-42, § 41, 6-21-14)