The Treasurer shall give notice to a person liable for payment of the tax imposed under this Subchapter of his determination made under § 3.08.425 of this Subchapter. Such notice shall be given within three (3) years after the recordation of the deed, instrument or writing effecting the transfer on which the tax deficiency determination was made.
('65 Code, § 33D-7) (Ord. No. CS-921 § 1 (part); Ord. No. 96-007 § 1 (part))