§ 35.24  HEARING.
   (A)   Whenever a taxpayer or a Tax Collector has filed a timely written protest and petition for hearing under § 35.22 of this chapter, the Local Tax Administrator shall conduct a hearing regarding any appeal.
   (B)   No continuances shall be granted, except in cases where a continuance is absolutely necessary to protect the rights of the taxpayer. Lack of preparation shall not be grounds for a continuance. Any continuance granted shall not exceed 14 days.
   (C)   At the hearing, the hearing officer shall preside and shall hear testimony and accept any evidence relevant to the tax determination, audit or assessment. The strict rules of evidence applicable to judicial proceedings shall not apply.
   (D)   At the conclusion of the hearing, the hearing officer 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.
(Ord. 115, passed 1-3-2001)