The Treasurer shall give the taxpayer written notice of any assessment made pursuant to this subchapter. Unless the taxpayer to whom the notice of assessment is given shall within 30 days after service thereof file with the Treasurer a petition for reassessment, the assessment shall become final and not subject to administrative or judicial review. A petition for reassessment must be in writing verified under oath by the taxpayer or his or her duly authorized agent having knowledge of the facts, setting forth with particularity the items of the assessment objected to, together with the reasons for the objections. The total amount of an assessment shall be due and payable on the day following the date upon which the assessment becomes final.
(1991 Code, § 6-40) (Ord. 070, passed 1-3-2008; Ord. 236, passed 5-18-2017)