§ 16-30. Statute of limitations.

(a)

Except as provided in this section and unless such time is extended by waiver, the amount of the charge imposed by this article and the penalty and interest applicable thereto other than interest accruing thereafter, shall be assessed within one (1) year after the remittance form is due, and no action to collect the same commenced after the expiration of such period unless the manager of finance issues a notice of assessment for a change deficiency within such period.

(b)

In the case of failure to file a remittance form or the filing of a false or fraudulent remittance form with intent to evade the charge, the charge together with penalty and interest may be assessed and collected at any time.

(c)

Where, before the expiration of the time prescribed in this section for the assessment of the charge both the manager of finance and the service supplier have consented in writing to an assessment after such time, the charge may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. No lien shall continue under this article beyond the period provided for assessing the charge unless the charges have been assessed within the period, as it may be extended, and the lien shall then continue for one (1) year after the expiration of any such period, unless otherwise specifically provided in this article.

(Ord. No. 254-16, § 1, 5-9-16)