The Finance Director shall give to the taxpayer written notice of any assessment made pursuant to this subchapter. Unless the taxpayer to whom a notice of assessment is directed shall, within 30 days after service thereof (except in case of jeopardy assessments), either personally or by certified mail, file 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 definiteness and particularity the items of the assessment objected to, together with the reason for such objections, such assessment shall become and be deemed conclusive and the amount thereof shall be payable at the end of the 30-day period. In every case where a petition for reassessment as above described is filed, the Finance Director shall assign a time for the hearing at City Hall, by written notice at least 20 days in advance thereof and such hearing shall be held within 60 days from the filing of the petition for reassessment unless continued by agreement or by the Finance Director for good cause. The hearing shall be informal. At such hearing, evidence may be offered to support the assessment or to prove that it is incorrect. After such hearing the Finance Director shall, within a reasonable time, give notice in writing of the decision. Unless an appeal is taken within 30 days from service of this notice, the Finance Director’s decision shall be final and conclusive and not subject to administrative or judicial review. The amount, if any, due the city under such decision shall be due and payable on the day following the date upon which such decision becomes final.
(Ord. passed 11-12-2019)