(A) Any person against whom an additional assessment, estimated assessment, or estimated additional assessment shall be made by the Clerk-Treasurer may file an application for reassessment with the Clerk-Treasurer. The application shall be filed within 30 days after receipt of notice of the estimated assessment and penalty from the Clerk-Treasurer, and shall contain all the arguments and reasons why the assessment and/or penalty should be reversed, vacated, or modified. Within 20 days of the filing of the application for reassessment, the Clerk-Treasurer shall redetermine his or her former assessment or estimated assessment and shall either affirm, reverse, vacate, or modify the same.
(B) The determination shall be final, and the assessment, estimated assessment, or estimated additional assessment shall become payable ten days after notice thereof is given or sent by mail to the person filing the application, unless the person, within the ten days, shall give notice of intention to appeal to the Common Pleas Court of Hamilton County, Ohio. The appeal to the court shall be filed within 30 days after receipt of the notice from the Clerk-Treasurer.