(A) When a petition for reassessment or a petition for refund or credit is filed within the time prescribed by said sections for such filing, or a hearing is requested pursuant to the provisions of this article, the Finance Director 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 20 days in advance thereof. Such hearing shall be held within 90 days from the date of filing the petition or other written request for hearing unless continued by agreement of the parties or by the Finance Director for good cause.
(B) The hearing shall be informal and shall be conducted in an impartial manner by the Finance Director or a hearing examiner designated by the Finance Director. 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.
(C) After any hearing as above provided for, the Finance Director shall, within a reasonable time give notice in writing of his or her decision. Unless an appeal from the decision of the Finance Director rendered in any such hearing is taken, within 60 days after service of such notice, the Finance Director’s decisions shall become final and conclusive.
(Ord. 1276, passed 6-29-00)