The procedure for appealing a determination of tax due or an assessment is as follows:
A. A taxpayer who believes his or her determination of tax due or assessment is in error may file with the local tax administrator a written appeal setting forth the basis of the taxpayer's appeal. The written appeal must be filed with the local tax administrator within forty five (45) days of receipt of the written notice of the tax determination and assessment.
B. If a timely written appeal is filed, the local tax administrator shall review the determination or assessment and all documentation provided by the taxpayer. If the local tax administrator determines the original determination or assessment was in error, he or she shall correct the determination of tax due or assessment accordingly. If the local tax administrator determines the original determination of tax due or assessment was correct, he or she shall reject the taxpayer's appeal, and the original determination or assessment shall stand. The local tax administrator shall rule on the taxpayer's appeal within sixty (60) days of receipt of the written protest and shall provide written notice to the taxpayer of his or her decision.
C. If a written appeal is not filed within the forty five (45) day period, the tax determination, audit or assessment shall become a final bill due and owing without further notice.
D. 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 due date of the tax, the local tax administrator may reopen or extend the time for filing a written protest. In no event shall the time for filing a written protest be reopened or extended for more than ninety (90) days after the expiration of the forty five (45) day period. (Ord. 2001-06, 1-4-2001)