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<br />. <br /> <br />. <br /> <br />return in any subsequent proceeding brought to condemn the property <br />or any part thereof for pUblic purposes. <br /> <br />[Failure to file a return required under this section, shall <br />render the taxpayer liable for paYment of an added tax as follows: <br />In case of failure to file any tax return required to be filed on a <br />day described therefor (determined with regard to any extension of <br />time for filing), unless it is shown that the failure is due to <br />reasonable cause and not due to neglect, there shall be added to the <br />amount required to be shown as tax on the return, five percent of <br />the amount of the tax if the failure is for not more than one month, <br />with an additional five percent for each additional month or <br />fraction thereof during which the failure continues, not exceeding <br />twenty-five percent in the aggregate. For the purposes of this <br />section, the amount of tax required to be shown on the return shall <br />be reduced by the amount of any part of a tax which was paid on or <br />before the date prescribed for payment of the tax and by the amount <br />of any credit against the tax which may be claimed upon the return.] <br />(1981, Ord. No. 613,sec.12.) <br /> <br />Section 19-13. Returns to be signed. <br /> <br />Every return required to be made for real property taxation <br />purposes shall be signed by the person required to make the return <br />or by some duly authorized person in the taxpayers' behalf. <br /> <br />The director may require that, if any person or persons <br />actually prepare or sign a return for another person, such form of <br />statement of such facts and of authority to sign such return as may <br />be prescribed by the director shall be signed by the person so <br />preparing or signing the return, and the director may by regulation <br />define the classes of persons to whom this provision shall apply. <br /> <br />No oath shall be required upon any real property tax return. <br />(1981,Ord. No. 613,sec.13.) <br /> <br />Section 19-14. Returns by fiduciaries. <br /> <br />. <br /> <br />Every executor, administrator, trustee, guardian, or other <br />fiduciary shall make a return of the real property represented by <br />him in such capacity in the County in which returns shall be <br />required to be made pursuant to the provisions of this chapter. <br />(1981, Ord. No. 613, sec.14.) <br /> <br />Section 19-15. Returns of corporations and co-partnerships. <br /> <br />The returns, statements or answers required by this chapter <br />shall, in the case of a corporation, be made by any officer thereof, <br />or, in a case of a co-partnership, by any member thereof. <br />(1981,Ord. No. 613,sec.15.) <br /> <br />Section 19-16. Notices, how given. <br /> <br />-9- <br />