What is typically the first step after filing a complaint in the "Regular" Omitted procedure?

After filing a complaint in the "Regular" Omitted procedure, the first step typically involves sending certified mail to the taxpayer. This is crucial as it serves to formally notify the taxpayer of the complaint and provides them with an opportunity to respond or contest the claim. The use of certified mail ensures that there is a verifiable record of the notification, which is important in legal and administrative processes. This method also emphasizes the seriousness of the complaint and the importance of the taxpayer's awareness and rights in the situation.

In contrast, other options like notifying all property owners or conducting public information sessions come later in the process and are not immediate steps following the filing of a complaint. Reviewing the property tax code is a preparatory activity that may occur before filing, but it is not a direct step taken after the complaint is filed. Therefore, sending certified mail directly to the taxpayer stands out as the correct and appropriate initial action in this context.