If the Village Clerk is not satisfied with the return and payment of taxes made by any person under the provisions of this chapter, he or she is authorized and empowered to make an additional assessment of the tax due by the taxpayer, based on the facts contained in the return or otherwise acquired. Promptly after the date of additional assessment, the Village Clerk shall give or send by mail a notice thereof to the person, together with written notice of the time, when, and the place where, that person may be heard on a petition for reassessment as hereinafter provided.
(1995 Code, § 39.08) (Ord. 4-1948, passed 1-19-1948)