The Collector shall give to the taxpayer written notice of any assessment made pursuant to this article. Unless the taxpayer to whom a notice of assessment is directed shall, within thirty days after service thereof (except in case of jeopardy assessments) either personally or by registered mail, file with the Collector, a petition in writing, verified under oath by the taxpayer or his duly authorized agent, having knowledge of the facts, setting forth with definiteness and particularity the items of the assessment objected to, together with the reason for such objections, such assessments shall become and be deemed conclusive and the amount thereof shall be payable at the end of the thirty-day period.
In every case where a petition for reassessment as above described is filed, the Collector shall assign a time and place for the hearing of same and shall notify the petitioner and City Attorney of such hearing by written notice at least twenty days in advance thereof; and such hearing shall be held within sixty days from the filing of the petition for reassessment unless continued by written agreement of the parties, or in writing by the Collector or hearing examiner designated by the Collector for good cause. The hearing shall be informal and may be conducted by the Collector or by an examiner designated by the Collector. Any designated hearing examiner shall be a licensed attorney with experience in administrative law or tax law, or with experience as a judge, including the sitting municipal judge. If the Collector desires to designate the municipal judge as the hearing examiner, the Collector shall first confirm that the municipal judge does not have a conflict of interest with respect to the taxpayer and that the municipal judge is able to meet the time requirements contained in this section as part of, and without detriment to, the other ongoing duties of the municipal judge. The burden of proof shall be upon the taxpayer to show that the assessment or denial refund or credit is incorrect and contrary to law, in whole or in part. The hearing examiner is not bound by the rules of evidence as applied in civil cases in the circuit courts of this State. The hearing examiner may admit and give probative effect to evidence of a type commonly relied upon by a reasonably prudent person in the conduct of his or her affairs. All testimony shall be given under oath. All hearings shall be recorded by means acceptable for use in courts of this State. In case of the failure or refusal of a witness to appear and testify or to produce evidence, the hearing examiner may invoke the aid of the circuit court of Cabell County. Upon proper showing, the hearing examiner may apply for an order requiring the witness to appear and give testimony and produce evidence concerning the matter in question. All parties shall receive notice that the hearing will be recorded and that each is entitled to receive a copy of the recording at cost. A copy of the exhibits made part of the record shall be available to any party upon request and payment of a reasonable fee. At such hearing, evidence may be offered to support the assessment or to prove that it is incorrect. After the administrative hearing, the hearing examiner may request that proposed findings of fact and conclusions of law from the parties be submitted within thirty days and the Collector or hearing examiner shall, within a reasonable time, give notice in writing of the decision. The decision shall be made no later than six months after the administrative hearing unless extraordinary circumstances exist, in which case the Final Order shall disclose such extraordinary circumstances. The Final Order shall include notice of the right to appeal, as stated in Section 733.19, and the bonding requirements for such an appeal.
(Ord. 2019-07. Passed 12-2-19.)