The Treasurer shall give the taxpayer written notice of any assessment or amended assessment made pursuant to this article. Unless the taxpayer to whom a notice of assessment, or amended assessment, is given shall, within thirty days after service thereof (except in the case of jeopardy assessments, as to which the time for filing a petition is specified in Section 753.07), either personally or by certified mail, files with the Treasurer a petition in writing, verified under oath by the taxpayer or his duly authorized agent, having knowledge of the facts, setting forth with particularity the items of the assessment objected to together with the reasons for the objections, the assessment or amended assessment shall become final and not subject to either administrative review under the provisions of Sections 753.09 and 753.10. The amount of an assessment or amended assessment shall be due and payable on the day following the date upon which the assessment or amended assessment becomes final.
(Ord. 0-19-87. Passed 4-9-87.)