A. A taxpayer who receives written notice from the local tax administrator of a determination of tax due or assessment may appeal the determination or assessment by filing a written protest and petition for hearing, setting forth the basis of the taxpayer’s request for a hearing. The written protest and petition for hearing must be filed with the local tax administrator within forty-five (45) days of receipt of the written notice of the tax determination and assessment.
B. If a timely written notice and petition for hearing is filed, the local tax administrator shall fix the time and place for hearing and shall give written notice to the taxpayer. The hearing shall be scheduled for a date within thirty (30) days of receipt of the written protest and petition for hearing, unless the taxpayer requests a later date convenient to all parties.
C. If a written protest and petition for hearing is not filed within the forty-five (45) day period, the tax determination, audit or assessment shall become a final bill due and owing without further notice.
D. Upon the showing of reasonable cause by the taxpayer and the taxpayer’ s full payment of the contested tax liability along with interest accrued as of the due date of the tax, the local tax administrator may reopen or extend the time for filing a written protest and petition for hearing. In no event shall the time for filing a written protest and petition for hearing be reopened or extended for sixty (60) days after the expiration of the forty-five day period.
(MC-9-2000, Added, 01/02/2001)