894.05  APPEALS.
   Any taxpayer may, within forty-five days of the date of receipt of a determination of tax liability notice or at any time before a current tax becomes due, seek a hearing before the Tax Administrator to appeal the tax liability. For reasonable cause shown in writing by the taxpayer and full payment of the amount of tax protested plus accrued interest due, the Tax Administrator shall extend the forty-five-day period for appeal after a determination has been issued for up to an additional forty-five days.
(Ord. 2000-33.  Passed 11-27-00.)