Any party aggrieved by any action of the county relating to the assessment, calculation or collection of the tax, including any notice of deficiency issued by the county, may request a hearing by filing a written request for hearing with the county clerk no later than thirty (30) days after the effective date of the county's action or the date of issuance of the notice of deficiency. The decision of the county shall be referred by the county to the state tax commission for adjudication upon receipt of a written request received within thirty (30) days of the county's decision. (2005 Code)