The Town Treasurer shall give to the taxpayer written notice of any assessment made pursuant to this article. Unless the taxpayer to whom a notice of assessment is directed files, within thirty days after service thereof, except in the case of jeopardy assessments, either personally or by certified or registered mail, with the Town Treasurer a petition in writing, verified under oath by such taxpayer or his duly authorized agent, having knowledge of the facts, setting forth with definitiveness and particularity the items of the assessment objected to, together with the reason for such objections, such assessments shall become and be deemed conclusive and the amount thereof shall be payable at the end of the thirty day period. In every case where a petition for reassessment herein described is filed, the Town Treasurer shall assign a time and place for the hearing of the same before the Town Recorder and shall notify the petitioner of such hearing by written notice at least twenty days in advance thereof and such hearing shall be held within sixty days from the filing of the petition for reassessment unless continued by agreement or by the Town Recorder for good cause. The hearing shall be informal and shall be conducted by the Town Recorder, or in the event of his inability or disqualification to act, by a person designated by Council. At such hearing, evidence may be offered to support the assessment or to prove that it is incorrect. After such hearing, the Town Recorder shall, within a reasonable time, give notice in writing of the decision. Unless an appeal is taken within thirty days from service of this notice, the decision of the Town Recorder shall be final. (Passed 9-4-80.)