(A) A taxpayer may request a hearing when the town asserts that taxes and any penalties or interest under this subchapter are due, as stated in a notice of final determination, assessment and demand for payment sent to the taxpayer by the town or when the town denies a taxpayer’s claim for refund. The hearing request shall be in writing and shall be received by the Town Manager within 20 days of the date of mailing of a notice of final determination, assessment and demand for payment or of a notice of a denial of refund. This request for hearing shall set forth the factual and/or legal basis for the taxpayer’s belief that the assessment or denial is incorrect. A taxpayer’s failure to timely request a hearing shall constitute a failure to exhaust local remedies. Any unpaid protested tax, penalty and interest shall be paid in full within the 20 days specified in this section.
(B) (1) The Town Manager shall notify the taxpayer in writing of the time and place for the administrative hearing within 30 days of receipt of the taxpayer’s request for a hearing.
(2) Such notification shall be mailed no less than 20 days prior to the date of the hearing.
(3) A final decision thereon shall be issued and the results mailed to the taxpayer within 90 days of the town’s receipt of the taxpayer’s request for hearing, except that the 90-day period shall be extended to 180 days if the taxpayer caused any delay in the holding of the hearing or in the issuance of the decision, and except that the 180-day period may be waived by the taxpayer.
(C) Hearings before the Town Manager shall be conducted in an informal manner. Formal rules of evidence shall not apply and transcripts or filing of briefs will not be required.
(D) The taxpayer’s participation in a hearing requested and held pursuant to this section shall be an exhaustion of all local remedies as defined in C.R.S. § 29-2-106.1(2)(c).
(E) The hearing shall be held before the Town Manager. The Town Manager is authorized to administer oaths and take testimony. At the hearing, the taxpayer may assert any facts, make any arguments and file any briefs and affidavits the taxpayer believes pertinent to the taxpayer’s cause.
(F) After the expiration of 20 days from the date of the notice of final determination assessment and demand for payment or denial of refund, if the tax has not been paid or if no request for hearing has been timely filed, the notice of final determination assessment and demand for payment previously mailed shall constitute a final assessment of the amount of the tax specified, together with interest and penalties, or shall constitute a final denial of refund.
(G) Based on the evidence presented at any hearing or filed in support of the taxpayer’s contentions at any hearing, the Town Manager may modify or abate in full any tax, penalty and interest questioned at the hearing or may approve a refund or may uphold the original assessment.
(H) (1) Upon rejection, in whole or in part, of a claim for refund, or upon a finding by the Town Manager that a valid use tax assessment, in whole or in part, has been made against the taxpayer, the Town Manager shall send a final determination notice to the taxpayer setting forth the amount of the claim for refund that is denied or the amount of use taxes found still due and owing, stating the grounds for such determination.
(2) Unless an appeal is taken as provided herein, the taxes, together with interest thereon and penalties, if any, shall be paid within 30 days after the date of the final determination notice.
(Ord. 10-2017, passed 7-26-2017)