The City Clerk shall give the taxpayer written notice of any assessment made pursuant to this article.
Unless the taxpayer to whom a notice of assessment is given files a petition in writing with the City Clerk within thirty days after service thereof, except in the case of jeopardy assessments, the assessment shall become final and not subject to administrative or judicial review. The petition shall set forth with particularity the items of the assessment objected to, together with the reasons for the objection, verified under oath by the taxpayer or his authorized agent having knowledge of the facts. The petition shall be filed with the City Clerk either personally or by certified mail.
The amount of an assessment shall be due and payable on the day following the date upon which the assessment becomes final.
(Ord. 77-30. Passed 12-19-77.)