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Authority to Determine Amount of Tax Due

Codified Ordinances of Cleveland § 191.2305
in effect
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§ 191.2305 Authority to Determine Amount of Tax Due In any case where a taxpayer has failed to file a return or has filed a city income tax return which does not show the proper amount of tax due, the Tax Administrator may determine the amount of city income tax appearing to be due the City from the taxpayer and may send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any. (Ord. No. 2208-04. Passed 12-13-04, eff. 12-17-04)
Source: City of Cleveland, Ohio, Codified Ordinances and City Charter (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/cleveland/latest/cleveland_oh/0-0-0-7701Fetched: 11/1/2026

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