28-8328. Failure to register; assessment procedure

If an aircraft is not registered within the time periods prescribed in this article, the director shall assess registration fees, license taxes and penalties due as follows:

1. The director shall give notice of the assessment to the owner of the aircraft. Notice is deemed to be complete at the time of mailing or at the time of electronic transmission.

2. The assessment is final thirty days after notice is deemed to be complete, unless, before that time, the department receives a written objection to the assessment and a request for a hearing from the owner. If the department receives a request for a hearing, the hearing shall be conducted as provided in section 28-8244.