§ 35A-40 NOTICE OF TAX ASSESSMENT.

   (a)   Notice of rights.

      (1)   Whenever the village sends a protestable notice of:

         A.   Tax due;

         B.   A bill;

         C.   A claim denial; or

         D.   A notice of claim reduction regarding any tax to a taxpayer, then:

      (2)   Such notice shall include a written statement of rights, which shall include the following information:

         A.   The reason for the assessment;

         B.   The amount of the village tax liability proposed;

         C.   The procedure for appealing the assessment;

         D.   The obligations of the village during the audit appeal, refund and collection process;

         E.   A statement that the taxpayer shall have 45 days after service of the notice to protest a notice of tax determination or notice of tax liability; and

         F.   A statement that the taxpayer may request a hearing with the village tax administrator.

   (b)   Delivery; receipt. The village shall send such notice by United States registered or certified mail. Such notice shall be deemed received by the taxpayer upon actual receipt or on the third business day after the village deposits the notice in any main or branch United States post office.

   (c)   Time extension if good cause. Upon a showing of good cause by the taxpayer satisfactory to the village tax administrator, the village tax administrator may extend the 45-day protest period by an additional period of time not exceeding 30 days. The village tax administrator, upon a showing of good cause, also may open up any closed protest period, but only for a period of time not exceeding 30 days.

(Ord. No. 2000-34-3016)