When a petition for reassessment or refund or credit as provided for above is filed within the time prescribed for such filing, the Director of Finance shall assign a time and a place for a hearing thereon and shall notify the petitioner of such hearing by written notice at least twenty (20) days in advance thereof. Such hearing shall be held within ninety (90) days from the date of filing the petition, unless continued by agreement of the parties or by the Director of Finance for sufficient cause.
The hearing shall be informal and shall be conducted in an impartial manner by the Director of Finance or a hearing examiner designated by the Director of Finance. The burden of proof shall be upon the taxpayer to show that the assessment is incorrect and contrary to law, in whole or in part.
After such hearing, the Director of Finance shall, within a reasonable time, give notice in writing of his decision.
(Ord. 1-7-03.)