(A) Notice of assessment. The Finance Director shall give the taxpayer written notice of any assessment or amended or supplemental assessment made pursuant to this article. The assessment or amended or supplemental assessment, as the case may be, shall become final and conclusive on the liability of the taxpayer and not subject to either administrative or judicial review unless the taxpayer to whom a notice of assessment or amended or supplemental assessment, is given, shall within 60 days after service thereof either:
(1) Personally or by certified mail, files with the Finance Director a petition in writing, verified under oath by the taxpayer or his or her duly authorized agent having knowledge of the facts, setting forth with particularity the items of the assessment objected to, together with the reasons for such objections; or
(2) Personally or by certified mail, remits to the Finance Director the total amount of the assessment or amended or supplemental assessment, including such additions to tax and penalties as may have been assessed and the amount of interest due, with copy of such payment to the Finance Director.
(B) Finality of assessment. The amount of an assessment or amended or supplemental assessment shall be due and payable on the day following the date upon which the assessment or amended or supplemental assessment becomes final. Payment of the amount of the assessment, or amended or supplemental assessment, as provided in division (A)(2) above, within 60 days after service of notice of such assessment shall not prohibit or otherwise bar the taxpayer from filing a claim for refund or credit under the provisions of this article within the time prescribed therein for filing of a claim for refund or credit.
(C) Payment of assessment after petition filed. A taxpayer who has timely filed a petition for reassessment may, at any time prior to issuance of the Finance Director’s administrative decision, pay under protest the amount of the assessment. Upon such payment, the contested case shall thereafter be treated for all purposes as a petition for refund; provided, that if payment is made after the administrative hearing has commenced or concluded, a new hearing shall not be held, but the record thereof, shall be properly amended by the Finance Director to show that the amount assessed has been paid under protest by the taxpayer and that the petition for reassessment previously filed under this section is now to be treated as a petition for refund.
(Ord. 1276, passed 6-29-00)