Who sets the due date for payment of a notice of assessment?

The due date for payment of a notice of assessment is set by the Assessment Review Officer. This is because the officer is responsible for reviewing assessments and issuing notices to taxpayers regarding changes to property values or tax obligations. Their role involves determining when taxes should be paid and ensuring that taxpayers comply with the outlined timelines.

While other entities like the taxpayer or local government may influence aspects of taxation, such as payments or requests for reviews, it is the Assessment Review Officer who officially designates the deadlines for payment in accordance with established procedures and regulations. This structure helps maintain uniformity and accountability in tax assessments and payment processes.