Any person having been issued a notice of additional taxes, delinquent taxes, interest, or penalties assessed by the city may within 20 days after the issuance of the original notice of the amount thereof or within the period covered by any extension of the due date thereof granted by the treasurer petition the treasurer in writing for a correction of the amount of the assessment, and a conference for examination and review of the assessment. The petition shall set forth the reasons why the correction should be granted and the amount of the tax, interest, or penalties, which the petitioner believes to be due. The treasurer shall promptly consider the petition and may grant or deny it. If denied, the petitioner shall be notified by mail thereof forthwith. If a conference is granted, the treasurer shall fix the time and place thereof and notify the petitioner thereof by mail. After the conference, the treasurer may make such determination as may appear to the treasurer to be just and lawful and shall mail a copy of the determination to the petitioner. If no such petition is filed within the 20-day period, the assessment covered by the notice shall become final. (Ord. 814 § 18, 1976).