(A) Whenever a taxpayer or a tax collector has filed a timely written protest and petition for hearing under § 35.102, the local tax administrator shall conduct a hearing regarding any appeal.
(B) 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.
(C) At the hearing, the local tax administrator shall preside and 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.
(1999 Code, § 36-6-9)