(A) (1) A taxpayer has the legal right to challenge an assessment or denial of a refund claim under the LTBR. However, a taxpayer has a right to one appeal only. If a taxpayer loses an assessment appeal, the taxpayer is not entitled to a second refund appeal after paying the tax. In addition, no administrative appeals are provided for other decisions, including, but not limited to, the denial of an extension of time to provide information or the modification or termination of an installment agreement.
(2) The LTBR requires political subdivisions to establish appeals procedures. In order to begin the appeals process, the taxpayer must filed a complete and timely petition (the “petition”). A petition is timely filed if the letter transmitting the petition is postmarked by the United Stairs Postal Service or actually received on or before the final day on which the petition is due. Receipts from carriers other than the United States Postal Service are not accepted as proof of timely filing. Deadlines for filing a petition are as follows.
(a) Petitions challenging the denial of a refund shall be filed within three years after the due date for filing the report or return as extended or one year after actual payment of the tax, whichever is later. If no report or return is required, the petition shall be filed within three years after the due date for payment of the eligible tax or within one year after actual payment, whichever is later.
(b) Petitions for reassessment of tax shall be filed within 90 days of the date of the assessment notice which has been sent to the taxpayer by the Tax Administrator.
(B) The Tax Administrator shall make available a form of petition for appeal and refund attached as § 32.031.
(C) Any petition filed under division (A)(2)(a) above shall:
(1) State the legal basis for claiming the refund or disagreeing with the Tax Administrator’s assessment;
(2) State the tax period or periods (i.e., years) to which it pertains;
(3) State the amount of the claim and the type of eligible tax detailed by tax period;
(4) Include all supporting documentation and calculations;
(5) Provide the name, address, and telephone number of the taxpayer’s representative, if any;
(6) Include a statement certifying that the facts in the petition are true and correct, under penalty of perjury, and that the petition is not filed for purposes of delay; and
(7) Include such other information (essentially identification) as is reasonably requested by the Tax Administrator on the petition for appeal and refund provided to taxpayer.
(D) The taxpayer shall have his or her petition decided by the Board of Supervisors acting in executive session based solely on the petition and record (including information on file and information submitted by the taxpayer). No hearing, oral testimony, or oral argument is required, but can be requested by the taxpayer. The Board of Supervisors may choose to grant a hearing in its sole discretion.
(Ord. 1999-3, passed 12-21-1999)