(a) When a petition for reassessment provided for in the Section 753.07 or a petition for refund or credit provided for in Section 753.14 is filed within the time prescribed by such sections for such filing, or a hearing is requested, the Treasurer shall assign a time and place for a hearing upon the same and shall notify the petitioner of such hearing by written notice at least twenty days in advance thereof. Such hearing shall be held within thirty days from the date of filing the petition or other written request for hearing unless continued by agreement of the parties or by the Treasurer for good cause.
(b) The hearing shall be informal and shall be conducted in an impartial manner by the Treasurer or a hearing examiner designated by him. If the hearing is on a petition for reassessment the burden of proof shall be upon the taxpayer to show the assessment is incorrect and contrary to law, either in whole or in part. If the hearing is on a petition for refund or credit, the petitioner shall also have the burden of proof. After any hearing as above provided for, the Treasurer shall, within a reasonable time, give notice in writing of his decision. Unless an appeal from the decision of the Treasurer rendered in any such hearing is taken, pursuant to the provisions of the Section 753.10, within thirty days after service of such notice the Treasurer's decision shall become final and conclusive and not subject to either administrative or judicial review. The amount, if any, due the City under such decision shall be due and payable on the day following the date upon which such decision becomes final. The amount, if any, due the taxpayer under such decision shall be promptly refunded, or the same may be credited pursuant to Section 753.14. (Ord. 0-19-87. Passed 4-9-87.)