Sec. 4-2-410. Notice of assessment.
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The Finance Director or specifically authorized agent shall issue a notice of assessment for any tax deficiency, penalties or interest due.
(1) Notices of assessment shall be in writing and delivered in person or sent postage paid by first-class mail to the last known address of the taxpayer.
(2) The payment due date for the tax due pursuant to a notice of assessment shall be twenty-one (21) days after the date of the notice of assessment.
(3) The Finance Director, with the consent of the Town Manager, may abate a portion of any tax deficiency if good cause therefor exists. (Ord. 1263, 2007)