(A) The Town Recorder shall give to the taxpayer written notice of any assessment made pursuant to this subchapter. Unless the taxpayer to whom a notice of assessment is directed shall, within 30 days after thereof (except in the case of jeopardy assessments), either personally or by certified mail file with the Town Recorder a petition in writing, verified under oath by said taxpayer or his or her duly appointed agent having knowledge of the facts, setting forth with definiteness and particularity the items of the assessment objected to, together with the reason for such objections, such assessment shall become and be deemed conclusive and the amount thereof shall be payable at the end of the 30-day period.
(B) In every case where a petition for reassessment as described in division (A) above is filed, the Town Recorder shall assign the time and place for the hearing thereof and shall notify the petitioner of such hearing by written notice at least 20 days in advance thereof, and such hearing shall be held within 60 days from the filing of the petition for reassessment unless continued by agreement or by the Town Recorder for good cause.
(C) The hearing shall be informal and may be conducted by an examiner designated by the Town Recorder. At such hearing, evidence may be offered to support the assessment or to prove that it is incorrect. After such hearing, the Town Recorder shall, within a reasonable time, give notice in writing of the decision.
(D) Unless an appeal is taken within 30 days from service of this notice, the Town Recorder’s decision shall be final.
(Prior Code, § 5-422) (Ord. passed 1-19-2021)