§ 39.234 NOTICE OF TAX ASSESSMENT.
   (A)   Notice of rights. Whenever the city sends a protestable notice of tax due, or a bill, or a claim denial or a notice of claim reduction regarding any tax to a taxpayer, such notice shall include a written statement of rights, which shall include the following information:
      (1)   The reason for the assessment;
      (2)   The amount of the city tax liability proposed;
      (3)   The procedure for appealing the assessment;
      (4)   The obligations of the city during the audit appeal, refund and collection process;
      (5)   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
      (6)   A statement that the taxpayer may request a hearing with the City Tax Administrator.
   (B)   Delivery; receipt. The city 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 city 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 City Tax Administrator, the City Tax Administrator may extend the 45-day protest period by an additional period of time not exceeding 30 days. The City 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.
(Prior Code, § 39-84) (Ord. 00-47, passed 12-4-2000)