Upon the filing of his or her assessment report, the Finance Director shall cause written notice to be served upon the owner of each lot or parcel of land to be assessed, or otherwise affected, or upon the persons in whose names the same may be assessed for taxation upon the tax duplicate. Said notice shall be served in the manner provided for the service of summons in a civil action or by certified mail addressed to such owner or person at his or her last known address or to the address to which tax bills are sent, or by a combination of the foregoing methods. If it appears by the return of service or the return of the certified mail notice that one or more of the owners cannot be found, such owners shall be served by publication of such notice at least once on electronic media as deemed appropriate by Council and in a newspaper of circulation in the Municipality. The return of the person serving the notice or a certified copy thereof or a returned receipt for notice forwarded by certified mail accepted by the addressee or anyone purporting to act for him or her shall be prima-facie evidence of the service of notice under this section. The notice shall contain a statement of the character of the proposed improvement, the fact that the assessment report has been filed with the Council, the rate of such assessment, the number of installments, when the claim for damages may be filed, and a time and place when claims will be heard before the Board of Revision and Assessments.
(Amended Nov. 2, 1993; Nov. 4, 2008; Nov. 5, 2013)