Filing—Notice

A. Whenever the director finds that the filing of returns under this section is advisable for the making of assessments and so orders, the director shall give, to the taxpayers during the month of December, of the year such order is made, public notice (by publication thereof, in English, at least three times on different days during the month, in a newspaper of general circulation in such district, published in the English language) requiring such taxpayers to file with the director, on or before January 15th of the succeeding year, returns in the manner and form required by this section. After such publication of notice, every person owning, or having possession, custody or control of real property, whether entitled to exemption or not, shall during the month of January file upon forms prescribed by the director and in the manner required by such forms, a return signed as provided in section 3.48.110 setting forth the description and location of all real property belonging to such person or of which he had possession, custody or control on January 1st, and setting forth the taxpayer's opinion of the fair market value thereof as of January 1st. It shall be sufficient to describe his property by setting forth the location and a brief description in sufficient detail to identify the property. B. Whenever the director shall determine that there are not sufficient evidences of value to form the basis of a sound appraisal, for assessment purposes, of the value of the real property or real properties or portions thereof of any taxpayer, it may, upon notice of not less than thirty days, require the taxpayer to file a return as described in subsection A of this section. (Ord. 1076 § 3 (part), 1980: prior code § 6-1.11 (part))