§ 118-41. Finality of assessments or denial of refunds.

(a)

An assessment or denial of refund of the tax shall be final upon the earliest of the following occurrences:

(1)

Sixty days after a notice of assessment or notice of denial of refund was mailed to the taxpayer unless the taxpayer has timely filed a notice of dispute under section 118-42 of this article.

(2)

A notice of decision overruling in whole or in part the taxpayer's challenge in a timely filed dispute has been mailed to the taxpayer.

(b)

Except for the taxpayer's notice of dispute, all referenced times begin to run from the date of the execution by the tax collector of the mailing certificate required by section 118-40(c). If the last date creating a time limit hereunder falls on a Saturday or Sunday, the time shall be extended to the next Monday and if such a date falls on a county holiday the time shall be extended to the next scheduled county workday.

(c)

While any dispute or challenge not timely filed in accordance with the above 60-day time limit will not serve to toll the statute of limitations for seeking judicial or administrative remedies, nothing herein shall preclude the tax collector and the taxpayer from pursuing negotiated settlement of any dispute in accordance with F.S. § 213.21.

(Ord. No. 97-23, § 4, 4-22-97; Ord. No. 04-62, § 2, 9-7-04)