First Off you don't need to add this height styling to the rows as it will only interfere with the jQuery styling so get rid of the
height: 85px;
in
#tbl_notice td { border: 1px solid #f2f2f2; width: 400px; height: 85px; vertical-align:middle; background: transparent url(images/fieldsetBgLg.png) repeat-x; }
You don't actually need this line.
#tbl_notice tr td.oddRow{height:0px;}
Just make sure to get rid of the no break spaces (nbsp; in your odd rows and in the middle column as this prevents you from making your rows and columns whatever height and width you wish.
After these changes your jQuery code should work just fine.
Here is the JSFiddle for the changes I made.