Sec. 35-27. - Tax assessment—Review, application, and determination.

Within ten (10) business days after the date of service of the notice of assessment, the person may apply in writing to the treasurer- tax collector for a review on the assessment. If application for review of the assessment is not made within the time herein prescribed, the tax assessed by the treasurer-tax collector shall become final and conclusive. At the time of such request for a review on the assessment, or at a date agreed upon by the person and the treasurer-tax collector, the person may submit any written evidence or argument and supporting documentation as to why the tax, including any penalties and interest, as assessed should not be confirmed and fixed as the tax due. All written evidence and arguments shall be signed under penalty of perjury. Within forty-five (45) business days

of the receipt of the written evidence or argument, the treasurer-tax collector shall review the proffered evidence and either confirm the amount of tax due or reassess the proper tax to be charged. The treasurer-tax collector shall give written notice to the person of the determination in the manner prescribed in Section 35-26 for giving notice of assessment. The amount determined to be due shall be payable within thirty (30) calendar days of written notice unless it is appealed to the board of supervisors.

(Ord. No. 6433, § II, 5-23-2023)

Editor's note— Ord. No. 6433, § II, adopted May 23, 2023, amended § 35-27 in its entirety to read as herein set out. Former § 35-27 pertained to tax assessment hearing, application, and determination and derived from Ord. No. 6188, § 27, adopted Dec. 13, 2016; Ord. No. 6241, § II(G), adopted Aug. 28, 2018; and Ord. No. 6374, § II, adopted April 19, 2022.