(a) Notice of assessment. Before the assessment for a lot becomes final, the Director shall notify the owner of the property in writing:
(1) of the number of equivalent dwelling units and the assessment assigned to the property;
(2) of the right to appeal the assessment in a writing directed to the Director and to request a hearing on the appeal before the Director; and
(3) that the deadline for filing an appeal and for requesting a hearing is 30 days after the date of the notice of assessment.
(b) Notice of hearing. If a hearing is requested, the Director shall notify the property owner in writing of the date, time, and location of the hearing. The Director may extend the hearing date upon request of the property owner.
(c) Finality; extension of hearing date. The assessment becomes final unless the property owner appeals the assessment in writing within 30 days after the date of the notification of the assessment.
(d) Adjustments. The Director may make fair and reasonable adjustments if the Director concludes that, based on an appeal of an assessment, the original assessment was incorrect or inequitable based on the use of the lot.
(Bill No. 80-20)