(a) Each assessment shall be in writing stating clearly the reasons and basis therefor, upon forms adopted by the Auditor.
(b) In each case of an assessment, the Auditor shall give to the assessee written notice thereof to be served personally or by certified mail, return receipt requested, along with a copy of the written assessment.
(c) Unless the assessee, within thirty (30) days after service thereof, files with the Auditor a petition for reassessment in writing addressed to the Council and verified under oath by the assessee or his duly authorized agent having knowledge of the facts, and setting forth with particularity the items of assessment objected to, together with the reasons for such objection, the assessment shall become final and the amount thereof shall be deemed a debt due and payable to the City, whereupon the Auditor shall cause to be filed a civil action in the name of the City for judgment in the amount of the assessment, including penalties and interest added thereto under the provisions hereof.
(d) When a petition for reassessment is timely filed, the Board shall assign a time and place for hearing the same and shall notify the petitioner thereof by certified mail. Notice of the decision of the Board upon the petition after hearing shall be served upon the petitioner by certified mail and deposited in the United States mail on the date of the entry of the decision in its journal.
(e) If aggrieved by the decision of the Board, the petitioner may appeal to the Court of Common Pleas pursuant to Ohio R.C. 307.56.
(f) When the merits of the assessment or any part thereof is finally adjudicated, the Auditor shall proceed to collect the same as in paragraph (c) hereof upon the failure of a petition for reassessment.
(g) All monies collected upon assessments including penalties and interest thereon shall, when received by the City, be considered as revenue arising from the tax.
(Ord. 1999-27. Passed 3-22-99.)