SEC. 13-35.  CONDUCT OF HEARING.
   (A)   All hearings shall be open to the public.
   (B)   A representative of the tax collector shall first present evidence to justify the amount assessed. Thereafter, the operator may present evidence, the burden of proof to justify the assessment is on the tax collector.
   (C)   The hearing officer shall conduct the hearing in an informal fashion and shall not be bound by the technical rules of evidence.
(`64 Code, Sec. 29-25)  (Ord. No. 2469)