If any person, having made a return and paid the tax as provided by this article, feels aggrieved by the assessment made upon him by the Director of Finance, he may file a petition for reassessment or for refund and a hearing shall be held as provided in West Virginia Code §11-10-9. The petition filed shall set forth the reasons why such hearings should be granted and the amount that such tax should be reduced. After such hearing, a taxpayer may appeal the decision of the Director of Finance to the Circuit Court as provided in West Virginia Code §11-10-10. Any discretionary decision respecting a petitioner’s appeal bond made by the Director of Finance is subject to full judicial review if an application for relief is filed with the Circuit Court of Harrison County, West Virginia within thirty days after such decision.
(Ord. 02-2. Passed 2-7-02.)