A. The City may audit, determine, redetermine, and assess supplemental taxes, penalties and interest, for as many prior years as it deems appropriate in its sole discretion, provided that it may not audit, determine, redetermine or assess supplemental taxes, penalties or interest for any tax period more than once.

B. For purposes of assessing penalties and interest, delinquency dates shall continue to be as set forth in Chapters 7.36, 7.48 and 9.04. For purposes of Code of Civil Procedure section 338(a) as it may be amended, or any successor provision, the delinquency date for supplemental taxes, penalties and interest shall be 30 days after the date written notice of the amount of the tax due, as well as penalties, if any, and interest, or the City’s best estimate thereof, is mailed to the taxpayer. (Ord. 7150-NS § 1 (part), 2010)