(a) When a petition for reassessment provided for in Section 761.13 is filed within the time prescribed in such section for such filing, the Director of Finance shall assign a time and place of a hearing thereon and shall notify the operator of such hearing by written notice at least twenty days in advance thereof. Such hearing shall be held within 100 days from the date of filing the petition unless continued by agreement of the parties or by the Director on his own motion.
(b) The hearing shall be informal and shall be conducted in an impartial manner by the Director or a hearing examiner designated by the Director. The burden of proof shall be upon the operator to show that the assessment is incorrect and contrary to law, in whole or in part.
(c) After any such hearing, the Director shall, within a reasonable time, give notice in writing of his decision.
(Ord. 88-10. Passed 10-18-88.)