If any person, having made a return and paid the tax as provided by this subchapter, feels aggrieved by the assessment made upon him or her by the collector of business taxes, he or she may file a petition for reassessment or for refund and a hearing shall be held as provided in W. Va. Code 11-10-9. The petition filed shall set forth the reasons why such hearings should be granted and the amount that such tax should be reduced. After such hearing, a taxpayer may appeal the decision of the collector of business taxes to the Circuit Court as provided in W. Va. Code 11-10-10.
(Ord. passed 12-18-1998)