(a) On or before December 15 preceding the tax year, the director shall give notice of the assessment for the tax year against each known owner, by personal delivery to the owner or by mailing to the owner on or before such date postage prepaid and addressed to the owner at the owner’s last known place of residence or address a written notice identifying the property involved by the tax key and the general class established in accordance with § 8-7.1(c) and setting forth the valuation placed upon the real property, determined pursuant to § 8-7.1(a), the exemption, if any, allowed or denied, as the case may be, and the net taxable value of the real property. The general class of the property shall be set forth in clear and descriptive language as used in § 8-7.1(c)(1) without abbreviation and without reference to a code of any kind on the notice of assessment. In lieu of the notification methods set forth in this subsection, the director shall, at the option of the owner, give notice of the assessment by electronic transmission.
(b) In addition to the foregoing, the director shall, in each year, give notice of the assessments for the upcoming tax year by public notice (by publication thereof at least three times on different days before December 31 of each year in a newspaper of general circulation, published in the English language) of a time when (which shall be not less than a period of 10 days before December 31 preceding the tax year) and of a place where the records of taxable properties maintained for the district may be inspected by any person for the purpose of enabling such person to ascertain what assessments have been made against such person or such person’s property and to confer with the director so that any errors may be corrected before the filing of the assessment list.
(c) On or before December 15 preceding the tax year, the director shall notify by mail or by electronic transmission each known owner whose property has been assigned a different general class from the general class assigned the previous tax year, that the property has been reclassified for property tax assessment purposes for the ensuing tax year. Such notification shall state the property’s general class immediately before the change, the new general class, and the effective date of the new general class.
(Sec. 8-2.1, R.O. 1978 (1983 Ed.)) (1990 Code, Ch. 8, Art. 2, § 8-2.1) (Am. Ords. 92-20, 93-95, 96-15, 02-45, 05-003, 07-49, 07-50)