The Coun­ty, through the local tax admin­is­tra­tor, shall review all tax returns in a prompt and time­ly man­ner and inform tax­pay­ers of any amounts due and owing.  The tax­pay­er shall have forty-five (45) days after receiv­ing notice of the reviewed tax returns to make any request for refund or pro­vide any tax still due and owing.

(A) No deter­mi­na­tion of tax due and owing may be issued more than four (4) years after the end of the cal­en­dar year for which the return for the applic­a­ble peri­od was filed or for the cal­en­dar year in which the return for the applic­a­ble peri­od was due, whichev­er occurs later.

(B) If any tax return is not filed or if dur­ing any four (4) year peri­od for which a notice of tax deter­mi­na­tion or assess­ment may be issued by the Coun­ty, the tax paid was less than sev­en­­ty-five per­cent (75%) of the tax due, the statute of lim­i­ta­tions shall be six (6) years max­i­mum after the end of the cal­en­dar year in which return for the applic­a­ble peri­od was due or end of the cal­en­dar year in which the return for the applic­a­ble peri­od was filed.

(C) No statute of lim­i­ta­tions shall not apply if a fraud­u­lent tax return was filed by the taxpayer.