3-3-6: TAX ASSESSMENT REQUIREMENTS:

   A.   Any notice of tax assessment due must be sent by United States registered or certified mail.

   B.   The local tax administrator shall send a written statement to a taxpayer whenever the village issues a processable notice of tax due, a bill, a claim denial, or a notice of claim reduction regarding any tax. The statement shall include the following information:

      1.   The reason for the assessment;

      2.   The amount of the tax liability proposed;

      3.   The procedure for appealing the assessment; and

      4.   The obligations of the village during the audit, appeal, refund and collection process. (Ord. 2001-06, 1-4-2001)