The City Treasurer 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 service thereof (except in the case of jeopardy assessments), either personally or by certified mail, file with the City Treasurer such a petition in writing, verified under oath by such taxpayer or his or her duly authorized 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. In every case where a petition for reassessment as above described is filed, the City Treasurer shall assign a 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 City Treasurer for good cause. The hearing shall be informal and may be conducted by an examiner designated by the City Treasurer. At such hearing, evidence may be offered to support the assessment or to prove that it is incorrect. After such hearing, the City Treasurer shall, within a reasonable time, give notice in writing of the decision. Unless an appeal is taken within 30 days from service of this notice, the City Treasurer’s decision shall be final.
(Prior Code, § 711.22)