§ 150-116. Notice of assessment; appeal.

(a)

Having assessed the amount determined to be due, the director of the department of finance shall send, by registered mail, a notice to the taxpayer against whom the assessment lies at the address given in the last report filed by such taxpayer or, if no report has been filed, to any address that may be obtainable. This notice shall inform the taxpayer of the assessment made against him and notify him that he has 60 calendar days from the date of the notice within which either to pay the amount of the assessment or to appeal to the tax review committee for a redetermination of the assessment.

(b)

If, at the expiration of the delay of 60 calendar days, the taxpayer has not filed an appeal with the tax review committee, the assessment shall be final and shall be collectible by distraint and sale as is hereinafter provided. If an appeal to the tax review committee for a redetermination of the assessment has been filed, the assessment shall not be collectible by distraint and sale until such time as the assessment has been redetermined or affirmed by the tax review committee or the court which last reviews the matter.

(Code 1956, § 62-29)