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R EAL P ROPERTY T AXES §19-12 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 the foregoing paragraph. All returns made under this section shall be open to inspection by the public, unless protected from disclosure by the provisions of the Uniform Information Practices Act, and shall be admissible in evidence against the person making the return, in any State court in any action wherein the value of the real property, or portion thereof, covered by the return may be in dispute. Returns made under this section shall be taken into consideration by the director in making appraisals for assessment purposes; the opinion of any taxpayer as to market value shall not be binding upon the director but no taxpayer shall be deemed to be aggrieved by any assessment made to the taxpayer’s property which is based upon the opinion of value set forth in the taxpayer’s return unless the taxpayer shows lack of uniformity or inequality as set forth in section 19-93. The opinion of value shall constitute a rebuttable presumption that the market value of the real property on the date of the return was not greater than the value stated in such return in any subsequent proceeding brought to condemn the property or any part thereof for public purposes. Failure to file a return required under this section, shall render the taxpayer liable for payment of an added tax as follows: In case of failure to file any tax return required to be filed on a day described therefor (determined with regard to any extension of time for filing), unless it is shown that the failure is due to reasonable cause and not due to neglect, there shall be added to the amount required to be shown as tax on the return, five percent of the amount of the tax if the failure is for not more than one month, with an additional five percent for each additional month or fraction thereof during which the failure continues, not exceeding twenty-five percent in the aggregate. For the purposes of this section, the amount of tax required to be shown on the return shall be reduced by the amount of any part of a tax which was paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed upon the return. (1983 CC, c 19, art 1, sec 19-12; am 1997, ord 97-84, sec 1.)19-12 Section 19-13. Returns to be signed. Every return required to be made for real property taxation purposes shall be signed by the person required to make the return or by some duly authorized person in the taxpayer’s behalf. The director may require that, if any person or persons actually prepare or sign a return for another person, such form of statement of such facts and of authority to sign such return as may be prescribed by the director shall be signed by the person so preparing or signing the return, and the director may by regulation define the classes of persons to whom this provision shall apply. No oath shall be required upon any real property tax return. (1983 CC, c 19, art 1, sec 19-13; am 1997, ord 97-84, sec 1.)19-13 19-9