A. Whenever a taxpayer or a tax collector has filed a timely written protest and petition for hearing under section 4.40.110, above, the local tax administrator shall conduct a hearing regarding any appeal.
B. No continuances shall be granted except in cases where the local tax administrator determines that the taxpayer has established that the continuance is absolutely necessary to protect the taxpayer’s rights. Lack of preparation shall not be grounds for a continuance. No continuance shall exceed fourteen (14) days.
C. The local tax administrator shall preside at the hearing and shall hear testimony and accept any evidence relevant to the tax determination, audit or assessment. The local tax administrator shall make all determinations as to relevancy of testimony and evidence. The strict rules of evidence applicable to judicial proceedings shall not apply.
D. Within fourteen (14) days after the conclusion of the hearing, the local tax administrator 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.
(MC-9-2000, Added, 01/02/2001)