Any person against whom an additional assessment, estimated assessment or estimated additional assessment shall be made by the Treasurer or Auditor may file an application for reassessment with the Treasurer or Auditor. Such application shall be filed within thirty days after receipt of notice of such estimated assessment and penalty from the Treasurer or Auditor 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 his former assessment, estimated assessment or estimated additional assessment and shall either affirm, reverse, vacate or modify the same.
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. 80 -7430. Pas sed 3-19-80.)