The Mayor shall give to the taxpayer written notice of any assessment made pursuant to this article. Unless the taxpayer to whom a notice of assessment is directed shall, within thirty days after service thereof (except in the case of jeopardy assessments), either personally or by registered mail, file with the Mayor a petition in writing, verified under oath by said taxpayer or his 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, conclusively, the amount thereof shall be payable at the end of the thirty day period. In every case where a petition for reassessment as above described is filed, the Mayor shall assign a time and place for the hearing of the same and shall notify the petitioner of such hearing by written notice at least twenty days in advance thereof and such hearing shall be held within sixty days from the filing of the petition for reassessment, unless continued by agreement or by the Mayor for good cause. The hearing shall be informal and may be conducted by an examiner designated by the Mayor. At such hearing evidence may be offered to support the assessment or to prove that it is incorrect. After such hearing, the Mayor shall, within a reasonable time, give notice in writing of the decision. Unless an appeal is taken within thirty days from service of this notice, the Mayor’s decision shall be final.
(1977 Code 5-416.)