(A) Any party aggrieved by any action of the county relating to the assessment, auditing, calculation or collection of the tax including any notice of deficiency issued by the county, may request a hearing by filing a written request for redetermination and hearing with the County Clerk/Auditor no later than 30 days after the effective date of the county’s action or the date of issuance of the notice of deficiency. The appeal herein shall be reviewed and heard by the county’s Administrative Law Judge pursuant to Chapter 11 of this code.
(B) The party shall have an additional right of administrative appeal to the state’s Tax Commission in accordance with UCA § 59-12-302.
(Ord. 2003-01, passed 10-27-2003; Ord. 2023-03, passed 5-16-2023)