§ 21-92. Notice of right to administrative hearing.

For every seizure the tax collector shall serve a notice of seizure on the assessee at the time of seizure. The following information shall be included with said notice:

(a)

That the assessee has the right to petition for an administrative hearing to be held prior to the sale of the property;

(b)

That said petition must be filed with the tax collector within fifteen (15) days after service of the notice of seizure;

(c)

That the filing of said petition will stay the tax collector from conducting or causing the sale of the property; and

(d)

That the failure of the assessee to file such a petition within fifteen (15) days after service of the notice of seizure constitutes a waiver by the assessee of any rights to such an administrative hearing, and the tax collector may thereafter proceed with the sale.

(Ord. No. 1847, § 1, 7-26-77)