§ 166-6. Filing of insufficient or unsatisfactory return; hearing.

A. 

In case any return filed pursuant to this article shall be insufficient or unsatisfactory to the City Treasurer, and if a corrected or sufficient return is not filed within 20 days after the same is required by notice from the City Treasurer, or no return is made for any period, the City Treasurer shall determine the amount of tax due from such information as he is able to obtain, and, if necessary, may estimate the tax on the basis of external indices or otherwise.

B. 

The City Treasurer shall give notice of such determination to the person liable for such tax. Such determination shall finally and irrevocably fix such tax, unless the person against whom it is assessed shall, within 30 days after the giving of notice of such determination, apply to the City Treasurer for a hearing, or unless the City Treasurer, of his own motion, shall reduce the same. After such hearing, the City Treasurer shall give notice of his decision to the person liable for the tax.

C. 

The decision of the City Treasurer may be reviewed by certiorari if application therefor is made within 30 days after the giving of notice of such decision. An order of certiorari shall not be granted unless the amount of any tax sought to be reviewed, with penalties thereon, if any, shall be first deposited with the City Treasurer and an undertaking filed with him, in such amount and with such sureties as a Justice of the Supreme Court shall approve, to the effect that, if such order be dismissed or the tax confirmed, the applicant for the order will pay all costs and charges which may accrue in the prosecution of the certiorari proceeding, or, at the option of the applicant, such undertaking may be in a sum sufficient to cover the tax, penalties, costs and charges aforesaid, in which event the applicant shall not be required to pay such tax and penalties as a condition precedent to the granting of such order.