(a) “Assessment” means any of the following:
(1) A written finding by the Tax Director that a person has underpaid municipal income tax, or owes penalty and interest, or any combination of tax, penalty, or interest, to the municipal corporation;
(2) A full or partial denial of a refund request issued under Section 1809.06(b)(2);
(3) The Tax Director's denial of a taxpayer's request for use of an alternative apportionment method, issued under Section 1806.02(b)(2); or
(4) The Tax Director's requirement for a taxpayer to use an alternative apportionment method, issued under Section 1806.02(b)(3).
(5) For purposes of divisions (a)(1), (2), (3) and (4) of this section, an assessment will commence the person's time limitation for making an appeal to the Local Board of Tax Review pursuant to Section 1818.01, and shall have "ASSESSMENT" written in all capital letters at the top of such finding.
(b) “Assessment” does not include notice(s) denying a request for refund issued under Section 1809.06(b)(3), a billing statement notifying a taxpayer of current or past-due balances owed to the municipal corporation, the Tax Director's request for additional information, a notification to the taxpayer of mathematical errors, or the Tax Director's other written correspondence to a person or taxpayer that does not meet the criteria prescribed by division (2) of this section.
(Ord. 9984-2015. Passed 12-15-15; Ord. 11375-2023. Passed 12-12-23.)