A. Whenever a taxpayer or a tax collector has filed a timely written protest and petition for hearing under section 3-16-9 of this chapter, the local tax administrator shall conduct a hearing regarding any appeal. The local tax administrator may choose to have the hearing held before a hearing officer who shall then carry out the duties of the local tax administrator. Likewise, the taxpayer may request that a hearing officer conduct the hearing rather than the local tax administrator.
B. No continuances shall be granted except in cases where a continuance is absolutely necessary to protect the rights of the taxpayer. Lack of preparation shall not be grounds for a continuance. Any continuance granted shall not exceed fourteen (14) days.
C. At the hearing the local tax administrator/hearing officer shall preside and shall hear testimony and accept any evidence relevant to the tax determination, audit or assessment, and each party shall be granted an opportunity to cross examine any adverse witnesses. The strict rules of evidence applicable to judicial proceedings shall not apply.
D. After the conclusion of the hearing, but in no case later than seven (7) days, the local tax administrator/hearing officer shall make a written determination on the basis of the evidence presented at the hearing. The taxpayer or tax collector shall be provided with a copy of the written decision. (Ord. 1896, 2-20-2001)