§ 313-23. Appeals.

(a)

Protest and Hearing.

(i)

A person served with a notice of deficiency or determination may file a written protest with the treasurer and request a hearing on the same. Upon receipt of a protest made within 30 days of mailing a notice of deficiency or determination to the petitioner, the treasurer shall fix the time and place for a hearing and shall notify the petitioner thereof, giving notice to the petitioner of not less than seven days. The treasurer shall hear evidence and testimony presented by the petitioner and may amend, vacate, or affirm the original decision.

(ii)

At any hearing held as provided under this section, the determination and assessment by the treasurer shall be prima facie correct and the burden shall be on the petitioner to prove otherwise.

(iii)

The treasurer may prescribe rules and regulations governing the form and procedure for protests and hearings.

(iv)

The decision of the treasurer shall become final upon the expiration of 30 days from the date notice is mailed to the petitioner, unless prior thereto the petitioner files an appeal to the board in accordance with subsection (b).

(b)

Review by Board.

(i)

Any decision of the treasurer rendered under subsection (a) of this section may be appealed by timely filing an appeal to the board of tax review in the same manner as other appeals to the board. The board shall have authority to amend, vacate, or affirm any such decision appealed from, in conformity with the intent and purpose of this chapter.

(ii)

Decisions of the board shall become final upon being placed in the mail to the petitioner.

(Ordained by Emer. Ord. No. 167-2018, § 1, eff. July 1, 2018)