A. Any person to whom the comptroller issues a tax determination and assessment shall be given written notice of the tax determination and assessment along with written demand for payment. The person named in the tax determination and assessment may file with the department a written protest. The written protest must be filed within 35 days of receiving the notice of tax determination and assessment.
B. The protest shall be on a form prescribed by the comptroller, and shall state the grounds for objecting to the tax determination and assessment.
C. If a written protest is not filed within the 35-day period, then the tax determination and assessment shall become a final assessment without further notice and without the necessity of a final assessment being issued; provided, however, that a person who fails to file a written protest within the 35-day period may nevertheless obtain a hearing, as though the person had timely filed a protest, if, within 30 days after the department issues to the person a written notice that the 35-day period has expired, the person (1) pays under protest the tax stated in the tax determination and assessment, together with the related interest, or $10,000, whichever is less, and (2) files a written protest, including therein a request that the amount paid under protest be returned.
D. In the event that a tax determination and assessment is amended, the department shall give the affected person written notice and an opportunity to be heard with respect to the amendment.
E. The comptroller at any time may add to any tax determination and assessment the amount of any nontax debt due and owing the city. In this event, the affected party shall be given notice and shall be given an opportunity to show that the nontax debt is not due and owing. This showing may be made in any hearing held in response to a tax protest and petition for hearing.
F. If a protest is filed and the protest is later withdrawn, then the Department of Administrative Hearings shall retain jurisdiction, and, upon motion of the Department, the administrative law officer shall enter a decision finding that the assessment at issue is a final assessment, and that the final assessment may be enforced pursuant to Section 3-4-345 of this Code. The protesting party shall be given written notice of the decision and final assessment.
G. If a protest is filed and the protest is later stricken or dismissed, then the Department of Administrative Hearings shall retain jurisdiction, and, upon motion of the Department, the case shall be treated as an action to enforce payment under Section 3-4-335 of this Code. In such a case, the Department shall not be required to perform the steps set forth in subsections 3-4-335(A) or (B).
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 4-29-98, p. 66564, § 2; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 11-14-18, p. 90308, Art. IV, § 1)