8.04.200 Assessment roll – Notice – Mailing.
A. The Borough Assessor shall give every person named in the assessment roll a notice of assessment showing the assessed value of their property. Included in such notice shall be the following information in a separate and clearly blocked area on the front of the notice:
1. The current and previous four years’ real property assessment data including:
a. Assessment year by chronological order starting with the current year;
b. Land, building or other value listed separately, then totally for each listed year;
c. The difference expressed in a dollar amount and a percentage amount between the total valuation of each year and the total valuation of the preceding year;
d. The date the property was last field inspected and the code number of the appraiser.
2. Also included shall be a brief summary for the information of the taxpayer, of the dates when the taxes are payable, delinquent, and subject to interest and penalty, dates when the board will sit for equalization purposes, and any other particulars specified by the Assembly.
B. The assessment notice shall be directed to the person to whom it is to be given, and shall be sufficiently given if it is mailed by first class mail addressed to, or is delivered at, their address as last known to the Assessor; or, if the address is not known to the Borough Assessor, the notice may be addressed to the person at the post office nearest to the place where the property is situated. The date on which the notice is mailed or is delivered shall be deemed to be the date on which the notice is given for purposes of this section. The assessment notice shall be mailed or, if hand delivered, delivered on or before April 4th of the assessment year. (Ord. 2019-09 § 2, 2019; Ord. 93-058 § 2, 1993. 2004 Code § 3.08.060.)