3-2-15: HEARINGS:
   A.   Request For Hearing: Any taxpayer may request a hearing on any proposed tax by reason of notice of final determination assessment and demand for payment or by reason of denial of his claim for refund by application to the town manager within twenty (20) days of the mailing of a notice of deficiency, assessment or denial of refund. The request for hearing shall set forth the taxpayer's reasons for, and the amount of, the requested changes in the deficiency, assessment or denial of refund.
   B.   Hearing Time And Place: The town manager shall notify the taxpayer of the time and place for such hearing fifteen (15) days prior thereto. In all cases, the hearing shall be held at the town offices in Winter Park, Colorado.
   C.   No Second Hearing: After a hearing under this section, the taxpayer shall not be entitled to a second hearing before the town manager on the matters set forth in his previous request for hearing.
   D.   Town Manager To Conduct Hearing: The hearing shall be held before the town manager or a hearing officer designated by the town manager. The town manager is hereby 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 he believes pertinent to his cause.
   E.   Request For Extension Of Time For Hearing: In lieu of the request for hearing within the time provided by this section the taxpayer may, at his election, request an extension of time for hearing. The written request for such extension to be filed within said ten (10) days from notice of final determination assessment and demand for payment or final denial of refund, or file a written brief and such other written materials or documents as he shall deem appropriate and request that the town manager reconsider the deficiency without a hearing. The town manager shall proceed to reconsider the deficiency in the same manner as if the written material submitted had been presented at a hearing pursuant to this section. The submission of written material shall be considered for all purposes the same as a request for and submission of the material at a hearing.
   F.   Request For Hearing; Time Limitation: After the expiration of ten (10) days from the mailing 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, or extension for hearing has been requested, or no written brief has been filed by the taxpayer, then 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, additions to tax penalties or shall constitute a final denial of refund, as the case may be except only for such amounts as to which the taxpayer has filed a protest with the town manager.
   G.   Town Manager May Adjust Tax Under Question: 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 and abate in full the tax, penalty and interest questions at the hearing or may approve a refund.
   H.   Hearing Determination Notices: Upon rejection, in whole or in part, of the claim for refund or upon the finding by the town manager that, on hearing the evidence, an assessment in whole or in part has been made against taxpayer validly, the town manager shall send a hearing determination notice to the taxpayer setting forth the amount of claim for refund denied or the amount of deficiency assessment of taxes found due, stating therein the grounds for allowance or rejection in whole or in part.
Unless an appeal be taken as provided in section 3-2-16 of this chapter, the tax, together with interest thereon and penalties, if any, shall be paid within thirty (30) days after mailing of the hearing determination notice to taxpayer.
This section shall not prevent a taxpayer from suing for a refund or a taxpayer appealing the town manager determination as provided for in section 3-2-16 of this chapter. (Ord. 225, Series of 1994)