(a) Each assessment shall be in writing stating clearly the reasons and basis therefor.
(b) In each case of an assessment, the Finance Director, or his agent, shall give to the assessee written notice thereof to be served personally or by certified mail, return receipt requested, along with a copy of the written assessment.
(c) The assessment shall become final thirty (30) days after the service thereof upon the assessee. The assessee may within this thirty (30) days of service of the notice of assessment file with the Director of Finance written objection of the assessment and request a reassessment of the findings, together with reasons for such objection and documentation therefor. Filing of objection shall stay enforcement by the Director of Finance, or his agent. The Finance Director shall consider the objection and provide notice to the assessee as to the result of such consideration, along with a final assessment, in the same manner as provided for in the original assessment.
(d) The final assessment thus issued in (c) above shall become final thirty (30) days after the service thereof upon the assessee. The assessee may within this thirty (30) days of the service of the notice of final assessment file an appeal of the final assessment ruling of the Director of Finance, to the Council, in the same manner as other appeals to Council. Council shall have the authority to annul, modify or affirm any such ruling from, in conformity with the intent and purpose of this Chapter.
(e) All monies collected upon assessments including penalties and interest thereon shall, when received by the City, be considered as revenue arising from the tax.
(Ord. 81-2002. Passed 11-11-02.)