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The Surry County Board of Commissioners, exercising the powers of the Secretary of Revenue in collecting sales and use taxes, designates the Surry County Manager, or his or her designee, to act as deputy for the purpose of compromising or forgiving for good cause shown any penalty or additional tax imposed herein, and for conducting any hearings and making decisions to determine the validity of a tax imposed by the Tax Administrator. If a taxpayer claims that a tax, additional tax, penalty or interest is excessive, a notice of appeal must be filed by the taxpayer within 30 days after the final notice of the Tax Administrator is mailed or personally delivered to the taxpayer as provided in § 115.09 of this chapter. The final decision of the deputy shall be made and mailed or delivered within 30 days after the hearing. The taxpayer shall pay the tax, additional tax, penalty or interest without prejudice to any defense the taxpayer has. The taxpayer may file suit for a refund in the Superior Court of Surry County pursuant to the provisions of G.S. Ch. 105, § 267.
(Ord. passed 2-19-2001)