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FB-. The finance director shall give the delinquent taxpayer written notice <br />of determination, assessment and demand for payment, which notice shall contain <br />notification in clear and conspicuous type of the time limit to file a protest to the <br />notice and notice that the taxpayer has the right to elect a hearing on the <br />deficiency. The notice shall be served personally or by certified mail, and <br />assessment of the deficiency amount shall be due and payable 30 days after <br />service or mailing of such notice. If such tax deficiency amount, penalty and <br />interest is not paid, or no request for hearing under this chapter is made, within 30 <br />days after the notice of determination, assessment and demand for payment is <br />mailed or personally delivered to the taxpayer, the right of protest of such amount <br />shall be considered waived and such assessment shall be final. <br />GG. An appeal of a notice of assessment issued to a taxpayer for failure to <br />file a return, or underpayment of tax owed, or as a result of an audit, shall be <br />submitted in writing to the finance director within 30 days from the date of the <br />notice of assessment. Any such appeal shall identify the amount of the tax <br />disputed and the specific grounds for the appeal. <br />H. So long as a final assessment remains unpaid, the finance director <br />may effect any of the following enforcement procedures: <br />1. Request revocation of the taxpayer's sales and use tax license. <br />2. Request a summons be issued to the person, vendor or taxpayer to <br />appear in the municipal court on charges of violating this chapter. <br />3. Issue a distraint warrant pursuant to this chapter. <br />I. Regardless of the collection or enforcement procedures invoked by <br />the finance director, all unpaid taxes, penalties and interest shall be secured by a <br />lien as provided by this chapter. <br />Section 6. Subsection A of Section 3.20.465 of the Louisville Municipal Code is <br />hereby amended to read as follows (words to be deleted are stricken through; words to be added <br />are underlined): <br />Sec. 3.20.465. Foreclosure by distraint. <br />A. Liens created by this chapter may be foreclosed by seizing under <br />distraint warrant and selling so much of said merchandise, furniture and fixtures, <br />tools and equipment, or other property not otherwise excluded, as may be <br />necessary to discharge said liens. The procedures for foreclosure by distraint <br />shall be as set forth in this section. Expenses of a seizure are the responsibility of <br />the taxpayer and include all reasonable costs and expenses incurred by the city in <br />enforcing collection by distraint, including, but not limited to, attorney's fees and <br />5 <br />15 <br />