(a) Each delinquent tax assessment shall be in writing stating clearly the reasons and basis therefor, upon forms adopted by the Fiscal Officer.
(b) In each case of a delinquent tax assessment, the Fiscal Officer shall give to the assessee written notice thereof to be served by any reliable means of delivery along with a copy of the delinquent tax assessment.
(c) Unless the assessee, within thirty days after service thereof, files with the Fiscal officer a written petition appealing the delinquent tax assessment addressed to the Executive and verified under oath by the assessee or designee, 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 shall be deemed a debt due and payable to the County, whereupon the County shall file a civil action for judgment in the amount of the assessment, including penalties added thereto under the provisions hereof.
(Ord. 2005-563. Adopted 11-7-05.)
(d) When a petition appealing the delinquent tax assessment is timely filed, the Executive shall assign a time and place for hearing the same and shall notify the petitioner thereof by certified mail, or by any reliable means of delivery. Notice of the decision of the Executive upon the petition after hearing shall be served upon the petitioner by any reliable means of delivery, on the date of the entry of the decision in its journal.
(Ord. 2005-640. Adopted 12-19-05.)
(e) The petitioner may appeal to the Court of Common Pleas pursuant to Section 307.56 of the Ohio Revised Code, as amended.
(f) When the merits of the delinquent tax assessment or any part thereof are finally adjudicated, the Fiscal Officer shall proceed to collect the same.
(g) All moneys collected from the delinquent tax assessment, including penalties, shall be considered as revenue arising from the tax.
(Ord. 2005-563. Adopted 11-7-05.)