(A) A taxpayer may file a written request for a hearing on any assessment or denial of refund request within ten days of the decision of the Finance Director. The request for hearing shall set forth the taxpayer’s reasons for the request and the disputed amount.
(B) The hearing shall be held and a final decision issued within 90 days of the date of the request, unless a delay is caused by the taxpayer, in which case the hearing shall be held and final decision shall be issued within 180 days of the request. At least 15 days prior to the hearing, the Finance Director shall notify the taxpayer in writing of the time and place of the hearing.
(C) At the hearing, the Finance Director may administer oaths and take testimony, and the taxpayer may assert any facts, make any arguments, and file any briefs or affidavits he or she believes pertinent to his or her cause.
(D) Based on the evidence presented, the Finance Director may modify, refund or abate the use tax, penalty or interest.
(E) Upon rejection, in whole or in part of the claim for refund, or upon a finding that an assessment in whole or in part has been made against the taxpayer validly, the Finance Director shall send a hearing determination notice to the taxpayer in compliance with C.R.S. § 29-2-106.1(2)(a).
(F) The decision of the Finance Director shall be final, subject only to the state hearing and appeal procedures outlined in C.R.S. § 29-2-106.1 and judicial review. Unless a state hearing is requested, an appeal is filed or judicial review is sought, the use tax, together with interest thereon and penalties, if any, shall be paid within 30 days after mailing of the Finance Director’s hearing determination notice.
(G) If a state hearing is requested, an appeal filed or judicial review is sought, the Finance Director may require payment of the tax or the posting of security only as provided in C.R.S. § 29-2-106.1.
(Ord. 37(2007) § 1)