(A) Whenever a taxpayer or a tax collector has filed a timely written protest and petition for hearing under § 37.09, the local tax administrator shall conduct a hearing regarding any appeal.
(B) No continuances shall be granted except upon good cause shown in cases where a continuance is absolutely necessary to protect the rights of the taxpayer. No continuance shall exceed ten days.
(C) The local tax administrator shall preside over the hearing and shall hear testimony and accept any evidence relevant to the tax determination, audit or assessment. The strict rules of evidence applicable to judicial proceedings shall not apply.
(D) At the conclusion of the hearing, the local tax administrator shall make a written determination on the basis of the evidence presented at the hearing. The local tax administrator shall provide the taxpayer a notice of decision and a copy of the written decision.
(Ord. 00-45, passed 1-23-01)