(A) Any party aggrieved by any action of the county relating to the assessment, 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 hearing with the County Clerk not later than 30 days after the effective date of the county’s action or the date of issuance of the notice of deficiency.
(B) The decision of the county shall be referred by the county to the State Tax Commission for adjudication upon receipt of a written request received within 30 days of the county’s decision.
(Ord. 2004-5-1, passed 5-17-2004)