A person against whom an additional assessment, estimated assessment or estimated additional assessment has been made by the Director of Finance may file an application for reassessment with the Director of Finance. Such application shall be filed within 30 days after receipt of notice of such additional assessment, estimated assessment or estimated additional assessment and penalty from the Director of Finance, and shall contain all the arguments and reasons why such assessment and/or penalty should be reversed, vacated or modified. Within 20 days of the filing of such application for reassessment, the Director of Finance shall redetermine his or her former assessment, estimated assessment or estimated additional assessment, and shall affirm, reverse, vacate or modify such assessment.
Such determination shall be final, and the assessment, estimated assessment or estimated additional assessment shall become payable ten days after notice thereof is given or sent by mail to the person filing the application, unless such person, within such ten days, gives notice of intention to appeal to the Common Pleas Court of the County. The appeal to such Court shall be filed within 30 days after receipt of the notice from the Director of Finance.