How property owners get their tax assessment notices

A. On or before March 15 preceding the tax year, the director shall give notice of the assessment for the tax year against each known owner, by personal delivery to the owner, or by mailing to the owner on or before such date, postage prepaid and addressed to the owner at the owner's last known place of residence or address a written notice identifying the property involved by the tax key and the general class established in accordance with section 3.48.305 and setting forth separately the valuation placed upon buildings, and the valuation placed upon all other real property, exclusive of buildings, determined pursuant to section 3.48.290 , the exemption, if any, allowed or denied, as the case may be, and the amount of the exemption applied to the buildings and the amount applied to all other real property, exclusive of buildings; and the net taxable value of the buildings and the net taxable value of all other real property, exclusive of the buildings. In lieu of the notification methods set forth in this subsection, the director may, at the option of the owner, give notice of the assessment via email or other approved electronic transmission. B. In addition to the provisions of subsection A of this section, the director shall in each year give notice of the assessments for the year by public notice, by publication thereof at least three times on different days during the month of March of such year in a newspaper of general circulation, published in the English language, of a time when (which shall be not less than a period of ten days prior to March 31 preceding the tax year) and of a place where the records of taxable properties maintained for the district may be inspected by any person for the purpose of enabling him to ascertain what assessments have been made against him or his property and to confer with the director so that any errors may be corrected before the filing of the assessment list. (Ord. No. 4057, § 1, 2013; Ord. 1076 § 3 (part), 1980: prior code § 6-1.27)