(a) Any person against whom an additional assessment, estimated assessment, or estimated additional assessment shall be made by the Treasurer may file an application for reassessment with the Treasurer. Such application shall be filed within thirty days after receipt of notice of such estimated assessment and penalty from the Treasurer, and shall contain all the argument and reasons why such assessment and/or penalty should be reversed, vacated, or modified. Within twenty days of the filing of such application for reassessment, the Treasurer shall redetermine the former assessment, estimated assessment, or estimated additional assessment and shall either affirm, reverse, vacate or modify the same.
(b) Such determination shall be final, and the assessment, estimated assessment, or estimated additional assessment shall become payable ten days after notice thereof is given or sent by mail to the person filing the application.
(Ord. 27-1994. Passed 9-27-94.)