A. Whenever notice is required to be given under this Chapter, the notice is to be in writing mailed not less than seven (7) calendar days prior to the day fixed for any applicable hearing, audit or other scheduled act of the local tax administrator. The notice shall be sent by the local tax administrator as follows:
1. Any notice of tax assessment due must be sent by United States registered or certified mail.
2. For all other required notices, either:
(a) First class, express mail or overnight mail, addressed to the persons concerned at the persons' last known address; or
(b) Personal service or delivery.
B. Whenever the local tax administrator issues a protestable notice of tax due, a bill, a claim denial or a notice of claim reduction regarding any tax, the written notice shall include the following information:
1. The reason for the assessment or other determination;
2. The amount of the tax liability proposed;
3. The procedure for appealing the assessment or other determination (which may be satisfied by including a copy of this Chapter, The Local Government Taxpayers' Bill of Rights);
4. The obligations of the City during the audit, appeal, refund and collection process (which may be satisfied by including a copy of this Chapter, The Local Government Taxpayers' Bill of Rights); and
5. Such other information as may be required by this Chapter. (Ord. 19-O-103, 12-18-2019)