Where the assessor has reasonable grounds to believe that a person owned taxable personal property on the date the tax liability attached to said property, and such person has failed to file a return as required by this section, the assessor may prepare and file an involuntary tax return on the owner’s behalf. Payment of the tax under involuntary filing shall include penalty, interest, and administrative costs which shall be calculated in accordance with PMC 3.12.240. (Ord. 479 § 3, 1995)