(A) Contents of notice regarding taxes due. The Local Tax Administrator shall send written notice to a taxpayer upon the Local Tax Administrator’s issuance of a protestable notice of tax due, a bill, a claim denial, or a notice of claim reduction regarding any tax. The notice shall include the following information:
(1) The reason for the assessment;
(2) The amount of the tax liability proposed;
(3) The procedure for appealing the assessment; and
(4) The obligations of the village during the audit, appeal, refund, and collection process.
(B) Request for hearing. The taxpayer who receives written notice from the Local Tax Administrator of a determination of tax due or assessment, or the village, may file with the Local Tax Administrator a written protest and petition for hearing, setting forth the basis of the appellants request for a hearing. The written protest and petition for hearing must be filed with the Local Tax Administrator within 45 days of receipt of the written notice of the tax determination and assessment or in the time otherwise required herein.
(C) Hearing scheduled; notice. If a timely written notice and petition for hearing is filed, the Local Tax Administrator shall fix the time and place for hearing and shall give written notice to the village and taxpayer. The hearing shall be scheduled for a date within 14 days of receipt of the written protest and petition for hearing, unless the taxpayer requests a later date convenient to all parties.
(D) Time limit for filing hearing request. If a written protest and petition for hearing is not filed within the 45-day period, the tax determination, audit, or assessment shall become a final bill, due and owing, without further notice.
(E) Reopening, extension of hearing request. Upon the showing of reasonable cause by the taxpayer and the full payment of the contested tax liability along with interest accrued as of the date of the tax, the Local Tax Administrator may reopen or extend the time for filing a written protest and petition for hearing. In no event shall the time for filing a written protest and petition for hearing be reopened or extended for more than 90 days after the expiration of the 45-day period.
(F) Conduct of hearing; decision.
(1) Whenever a taxpayer (or a tax collector) has filed a timely written protest and petition for hearing under this section, the Local Tax Administrator shall conduct a hearing regarding any appeal.
(2) No continuances shall be granted except in cases where a continuance is absolutely necessary to protect the rights of the taxpayer. Lack of preparation shall not be grounds for a continuance. Any continuance granted shall not exceed 14 days.
(3) At the hearing, the Local Tax Administrator shall preside and shall hear testimony and accept any evidence relevant to the tax determination, audit, or assessment. The strict rules of evidence applicable to judicial proceedings shall not apply.
(4) At the conclusion of the hearing, the Local Tax Administrator shall make a written determination on the basis of the evidence presented at the hearing. The taxpayer (or tax collector) shall be provided with a copy of the written decision.
(G) Administrative review. If the appeals process does not produce a satisfactory result, then either party may pursue the alleged error in a court of competent jurisdiction.
(Ord. 10-7, passed 8-17-2010)