701.14 APPLICATION FOR REASSESSMENT; FINAL RULING; DATE DUE.
   Any person, against whom an additional assessment, estimated assessment or estimated additional assessment shall be made by the Director, may file an application for reassessment with the Director. Such application shall be filed within thirty (30) days after receipt of notice of such estimated assessment and penalty from the Director, and shall contain all the arguments and reasons why such assessment and/or penalty should be reversed, vacated or modified. Within twenty (20) days of the filing of such application for reassessment, the Director shall redetermine his former assessment, estimated assessment or estimated additional assessment and shall either affirm, reverse, vacate or modify the same.
   Such determination shall be final. The assessment, estimated assessment or estimated additional assessment shall become payable ten (10) days after notice thereof is given or sent by mail to the person filing the application.
(Ord. 850-47. Passed 11-6-47.)