(a) A taxpayer
who is a prevailing party may be reimbursed for reasonable fees and
other costs related to any administrative proceeding brought by the
taxpayer pursuant to Section ___-570(b). For purposes of this Section,
a taxpayer is considered to be the prevailing party only if both of
the following are true:
(1) the Tax
Collector's position was not substantially justified.
(2) the taxpayer
prevails as to the most significant issue or set of issues.
(b) Reimbursement
under this Section may be denied if any of the following circumstances
apply:
(1) during the
course of the proceeding the taxpayer unduly and unreasonably protracted
the final resolution of the matter.
(2) the reason
that the taxpayer prevailed is due to an intervening change in the
applicable law.
(c) The taxpayer
shall present an itemization of the reasonable fees and other costs
to the Taxpayer Problem Resolution Officer within thirty (30) days
after receipt by the taxpayer of a notice of refund or recalculated
assessment issued by the Tax Collector pursuant to Section ___-570(b)(8).
The Taxpayer Problem Resolution Officer shall determine the validity
of the fees and other costs within thirty (30) days after receiving
the itemization. The Taxpayer Problem Resolution Officer's decision
is considered a final decision. Either the taxpayer or the Tax Collector
may seek judicial review of the Taxpayer Problem Resolution Officer's
decision. An action for judicial review, however, shall not be commenced
more than thirty (30) days after receipt of the resolution officer's
decision.
(d) In the event
judicial review is not sought pursuant to subsection (c) above, the
City shall pay the fees and other costs awarded as provided in this
Section within thirty days after demand by a person who has received
an award pursuant to this Section.
(e) Reimbursement
to a taxpayer under this Section shall not exceed twenty thousand
dollars or actual monies spent, whichever is less. The reimbursable
attorney or representative fees shall not exceed one hundred dollars
per hour or actual monies spent, whichever is less, unless the Taxpayer
Problem Resolution Officer determines that an increase in the cost
of living or a special factor such as the limited availability of
qualified attorneys or representatives for the proceeding involved
justifies a higher fee.
(f) For purposes
of this Section "reasonable fees and other costs" means fees and other
costs that are based on prevailing market rates for the kind and quality
of the furnished services, but not exceeding the amounts actually
spent for expert witnesses, the cost of any study, analysis, report,
test or project that is found to be necessary to prepare the party's
case and necessary fees for attorneys or other representatives.
