(1) Filing
a Petition. Other than in the case of a jeopardy assessment,
a taxpayer may contest the applicability or amount of tax, penalty,
or interest imposed upon or paid by him pursuant to this Chapter
by filing a petition for a hearing or for redetermination with the
Tax Collector as set forth below:
(A) within
forty-five (45) days of receipt by the taxpayer of notice of a
determination by the Tax Collector that a tax, penalty, or interest
amount is due, or that a request for refund or credit has been
denied; or
(B) by voluntary
payment of any contested amount when accompanied by a timely filed
return and a petition requesting a refund of the protested portion
of said payment; or
(C) by petition
accompanying a timely filed return contesting an amount reported
but not paid; or
(D) by petition
requesting review of denial of waiver of penalty as provided in
subsection -540(g).
(2) Extension
to file a petition. In all cases, the taxpayer may request only
one (1) extension from the Tax Collector. Such request must be in
writing, state the reasons for the requested delay and time of delay
requested, and must be filed with the Tax Collector within the period
allowed above for originally filing a petition. The Tax Collector
shall allow such extension to file a petition, when such written
request has been properly and timely made by the taxpayer, but such
extension shall not exceed forty-five (45) days beyond the time
provided for originally filing a petition.
(3) Requirements
for petition.
(A) The petition
shall be in writing and shall set forth the reasons why any correction,
abatement, or refund should be granted, and the amount of reduction
or refund requested. The petition may be amended at any time prior
to the time the taxpayer rests his case at the hearing or such
time as the Hearing Officer allows for submitting of amendments
in cases of redeterminations without hearings. The Hearing Officer
may require that amendments be in writing, and in that case, he
shall provide a reasonable period of time to file the amendment.
The Hearing Officer shall provide a reasonable period of time
for the Tax Collector to review and respond to the petition and
to any written amendments.
(B) The taxpayer,
as part of the petition, may request a hearing which shall be
granted by the Hearing Officer. If no request for hearing is made
the petition shall be considered to be submitted for decision
by the Hearing Officer on the matters contained in the petition
and in any reply made by the Tax Collector.
(C) The provisions
of this Section are exclusive, and no petition seeking any correction,
abatement, or refund shall be considered unless the petition is
timely and properly filed under the Section.
(4) Transmittal
to Hearing Officer. The city/town shall designate a Hearing
Officer, who may be other than an employee of the City. The Tax
Collector, if designated to receive petitions, shall forward any
petition to the Municipal Tax Hearing Officer within twenty (20)
days after receipt, accompanied by documentation as to timeliness.
In cases where the Hearing Officer determines that the petition
is not timely or not in proper form, he shall notify both the taxpayer
and the Tax Collector; and in cases of petitions not in proper form
only, the Hearing Officer shall provide the taxpayer with an extension
up to forty-five (45) days to correct the petition.
(5) Hearings
shall be conducted by a Hearing Officer and shall be continuous
until the Hearing Officer closes the record. The taxpayer may be
heard in person or by his authorized representative at such hearing.
Hearings shall be conducted informally as to the order of proceeding
and presentation of evidence. The Hearing Officer shall admit evidence
over hearsay objections where the offered evidence has substantial
probative value and reliability. Further, copies of records and
documents prepared in the ordinary course of business may be admitted,
without objection as to foundation, but subject to argument as to
weight, admissibility, and authenticity. Summary accounting records
may be admitted subject to satisfactory proof of the reliability
of the summaries. In all cases, the decision of the Hearing Officer
shall be made solely upon substantial and reliable evidence. All
expenses incurred in the hearing shall be paid by the party incurring
the same.
(6) Redeterminations
upon a "petition for redetermination" shall follow the same conditions,
except that no oral hearing shall be held.
(7) Hearing
Ruling. In either case, the Hearing Officer shall issue his
ruling not later than forty-five (45) days after the close of the
record by the Hearing Officer.
(8) Notice
of refund or adjusted assessment. Within sixty (60) days of
the issuance of the Hearing Officer's decision, the Tax Collector
shall issue to the taxpayer either a notice of refund or an adjusted
assessment recalculated to conform to the Hearing Officer's decision.
(1) If a request
for administrative review and petition for hearing or redetermination
of an assessment made by the Tax Collector is not filed within the
period required by subsection (b) above, such person shall be deemed
to have waived and abandoned the right to question the amount determined
to be due and any tax, interest, or penalty determined to be due
shall be final as provided in subsections -545(a) and ___-555(f).
(2) The decision
made by the Hearing Officer upon administrative review by hearing
or redetermination shall become final thirty (30) days after the
taxpayer receives the notice of refund or adjusted assessment required
by subsection (b)(8) above, unless the taxpayer appeals the order
or decision in the manner provided in Section ___-575.
