(A) Protest; petition for hearing.
(1) A taxpayer who receives written notice from the local tax administrator of a determination of tax due or assessment may file with the local tax administrator a written protest and petition for hearing, setting forth the basis of the taxpayer's request for a hearing.
(2) The written protest and petition for hearing must be filed with the local tax administrator within 45 days of receipt of the written notice of the tax determination and assessment.
(3) If a timely written notice and petition for hearing is filed, the local tax administrator shall select a date, time and place for hearing that is within 45 days of receipt of the written protest and petition for hearing, and shall give written notice of the hearing to the taxpayer.
(4) If a written protest and petition for hearing is not filed within the 45-day filing period, the tax determination, audit or assessment shall become a final bill due and owing without further notice.
(B) Extension of time. Upon the showing of reasonable cause by the taxpayer and the full payment of the amount of contested tax liability plus accrued interest due as of the due date of the tax, the local tax administrator shall extend the 45-day period time for filing an appeal, after a determination of liability has been issued for up to an additional 45-day period.
(C) Hearing.
(1) Whenever a taxpayer has filed a timely written protest and petition for a hearing under this section, the local tax administrator shall conduct a hearing regarding any appeal on the date scheduled, unless the local tax administrator grants the taxpayer's request for an extension to a later date convenient to all parties.
(2) No continuances shall be granted except in cases where a continuance is absolutely necessary to protect the rights of the taxpayer.
(a) Lack of preparation shall not be grounds for a continuance.
(b) Any continuance granted by the local tax administrator shall not extend the hearing date beyond 45 days after the initial set hearing date.
(3) At the hearing the local tax administrator shall preside, hear testimony and accept any evidence relevant to the tax determination, audit or assessment.
(4) The strict rules of evidence applicable to judicial proceedings shall not apply at the hearing.
(5) At the conclusion of the hearing, the local tax administrator shall make a written determination on the basis of the evidence presented at the hearing. The taxpayer shall be provided with a copy of the written decision.
(Ord. 2001-O-007, passed 1-23-01)