If the Treasurer or Auditor is not satisfied with the return and payment of taxes made by any person under the provisions of this chapter, he is authorized and empowered to make additional assessment of the tax due by such taxpayer, based upon the facts contained in the return or otherwise acquired. Promptly after the date of such additional assessment, the Treasurer or Auditor shall give or send by mail a notice thereof to such person, together with written notice of the time, and the place where such person may be heard on a petition for reassessment. (Ord. 80- 7430. Passed 3-19-80.)