A statement and the returned notices of assessment (C-18's) are received from the process server according to the schedule requested by the unit. The statement reflects a list of the served and unserved C-18's being returned to us.

Audit the statement to determine that the C-18's in the group match the statement and verify that the total amount owed is correctly reflected on the statement. Pull the assessment folders for all returned C-18's.

Review the served C-18's to verify that service is valid. Verify that the officer's return is fully completed, including the time and date of receipt and the address, time, and date of service. Verify that the employer's complete name is listed and is spelled correctly. The officer's return should be signed by the server, and should include his Order ID# and a notarization if served by a private server. Rule 106 substitute services should include a copy of the attempts and the Motion and Order. Certified mail service should include the green card. Verify that the green card was signed by the employer. Compare signatures in our file if necessary. If any doubt that good service was accomplished exists, research the service rules or question the process server.

Review the unserved C-18's to verify that they are indeed unserved and that the process server made the required number of service attempts as detailed in the contract before returning the unserved document.

If a C-18 should be returned to the process server for corrections, mark through the entry on the statement and write a brief explanation as to why it is being returned next to it and adjust the appropriate totals. Send a copy of the adjusted statement to the process server along with the returned C-18. Attach a note to each returned C-18 stating the reason it is being returned and that it has been removed from this billing and will need to be billed again for this service fee.
Retain a copy of the returned assessment along with the documented reason for the return in the assessment folder.

Prepare a receiving document, and sign and date the original document. Forward the original and one copy of the receiving document and the original statement to Accounts Payable as soon as possible. Retain one copy of the receiving document and statement for our records.

Make a copy of each C-18 and officer's return or affidavit of due diligence. Write on the first page in the upper right hand corner "page 1 of _____" and paper clip the pages together. Send the copies to Micro Imaging for filming and keying on the Transaction Log with the appropriate route sheet. These should appear on the Transaction Log as "C-18 Assmt Srvc".

On all unserved C-18's, update the assessment record by entering the process server's fee for attempted service via Notice of Assessment maintenance screen. Group these files together and give them to the unit supervisor for distribution to the appropriate accounts examiner for searches and reissues. Verify all attempted service fees have been keyed prior to giving the files to the supervisor.

On all served C-18's, update the assessment record via Notice of Assessment maintenance screen by entering the service date and process server's fee that has been written on the officer's return portion of the C-18. Write in pencil the service date on the outside of the assessment folder. Write the assessment number (001, 002, etc.) on the outside of the folder to the left of the service date for each served assessment. Count 63 days from the service date and write that date below the service date. This is the day the abstract of assessment will be produced by the Tax system.

File the folders under the date the abstract should produce in the file cabinet labeled "Served Assessments". If more than one service date is written on the folder, file the folder under the earliest date.

On the 63rd day after service, the abstract will be produced and the file will be pulled and distributed to an accounts examiner for abstracting.