2683.2. - DEFICIENCY DETERMINATION.

If the City Treasurer is not satisfied with the statement presented pursuant to Section 2683.1, or the amount of tax paid with respect to any transfer, he may compute and determine the amount required to be paid on the basis of any information within his possession or that may come within his possession.

If for any reason, there is not available a stated assessed valuation on the property being transferred, the City Treasurer may make an estimate of the assessed valuation of the real property being transferred and determine the amount to be paid on the basis of this estimate or upon any information within his possession or that may come into his possession.

(Amended by Ord. 1357 adopted 8-1-67; amended by Ord. 1357-A adopted 8-15-67)

The Treasurer shall give notice to a person liable under this Part of his determination made under Sections 2683.2 and 2683.2.1.

Every notice of a deficiency determination shall be mailed or otherwise served within three (3) years of the filing of a document respecting a transfer with the County Recorder.