§ 4-3-6-1 HEARINGS BY FINANCE DIRECTOR.

   (A)   Appeal assessed tax amount. An appeal of a notice of assessment issued to a vendor or taxpayer for failure to file a return, underpayment of tax owed or as a result of an audit shall be submitted in writing to the Finance Director within 30 calendar days from the date of the notice of assessment. Any such appeal shall identify the amount of tax disputed and the basis for the appeal.

   (B)   Appeal denial of refund. An appeal of a denial of a refund shall be submitted in writing to the Finance Director within 20 calendar days from the date of the denial of the refund and shall identify the amount of the refund requested and the basis for the appeal by a vendor or taxpayer.

   (C)   Appeal of decision. An appeal of a decision of the Finance Director in a hearing held pursuant to §§ 4-3-6-2 and 4-3-6-3 of this chapter shall be commenced within 30 days of such decision.

(Ord. 45(1991) § 1; Ord. 13(2010) § 4)