(a) Each assessment shall be in writing stating clearly the reasons and basis therefore, upon forms adopted by the Fiscal Officer.
(b) In each case of an assessment, the Fiscal Officer shall give to the assessee written notice thereof to be served personally or by certified mail return receipt requested, along with a copy of the written assessment.
(c) Unless the assessee, within thirty days after service thereof, files with the Fiscal Officer, a written notice of intention to appeal by assessee or his duly authorized agent having knowledge of the facts, and setting forth with particularity the items of dispute, said assessment shall become final and the amount thereof shall be deemed a debt due and payable to the Waterville Fiscal Officer, whereupon the Fiscal Officer shall cause to be filed a civil action in the name of the Municipality for judgment in the amount of the assessment, including penalties and interest added thereto under the provisions hereof.
(d) When an appeal is timely filed, the Board of Review (Board) of the Municipality, as specified in Section 171.13(a) shall hear the appeal at the next meeting of the Board and shall notify the petitioner thereof by certified mail. Notice of the decision of the Board upon the petition after hearing shall be served upon the petitioner by certified mail and deposited in the United States mail on the date of the entry of the decision in its journal.
(e) If aggrieved by the decision of the Board, the petitioner may appeal to the Court of Common Pleas pursuant to Ohio R.C. 2506.01.
(f) When the merits of the assessment or any part thereof are finally adjudicated, the Fiscal Officer shall proceed to collect the same as in subsection (c) hereof upon the failure of a petitioner for reassessment.
(g) All monies collected upon assessment, including penalties and interest thereon shall, when received by the Municipality, be considered as revenue arising from the tax.
(Ord. 06-11. Passed 3-28-11.)