New Orleans |
Code of Ordinances |
Chapter 150. TAXATION |
Article III. ASSESSMENT AND COLLECTION PROCEDURES OF TAXES OTHER THAN AD VALOREM TAXES |
Division 1. GENERALLY |
§ 150-117. Waiver of restrictions and delays.
Latest version.
The taxpayer shall at any time have the right, by a signed notice in writing filed with the director of the department of finance, to waive the restrictions and delays prescribed in sections 150-112 through 150-116, which must ordinarily be observed before an assessment may become final. When such a waiver is executed, the assessment is final when made and is immediately collectible by distraint and sale.
(Code 1956, § 62-30)