§ 6-477. Notice of tax due; manner of appeal.  


Latest version.
  • (a)

    The local tax administrator shall send written notice to a taxpayer upon the local tax administrator's issuance of a protestable notice of tax due, a bill, a claim denial, or a notice of claim reduction regarding any tax. Said notice shall be served by personal service or delivery, or by U.S. mail, either registered or certified with postage pre-paid, and shall be deemed served on the taxpayer on the date that it is either personally served or delivered, or on which it is deposited in the U.S. mail for delivery by the local tax administrator, as the case may be. Said notice shall, at a minimum, include the following information:

    (1)

    The reason for the assessment;

    (2)

    The amount of the tax liability proposed;

    (3)

    The procedure for appealing the assessment; and

    (4)

    The obligations of the village during the audit, appeal, refund and collection process.

    (b)

    A taxpayer who receives written notice from the local tax administrator of a determination of tax due or assessment may file with the local tax administrator a written appeal and request for a hearing, setting forth the basis of the taxpayer's request for a hearing. The written appeal and request for a hearing must be filed with the local tax administrator no more than 45 days after service of the written notice of the tax determination and assessment.

    (c)

    If a timely written appeal and request for a hearing is filed, the local tax administrator shall fix a time and place for hearing, and shall give written notice thereof to the taxpayer. The hearing shall be scheduled for a date within 30 days of receipt of the written protest and petition for hearing, unless otherwise agreed by the taxpayer and the local tax administrator.

    (d)

    If a written appeal and request for a hearing is not filed within the 45-day period provided in subsection (b) of this section, the tax determination, audit or assessment issued shall be considered a final bill for the amount of the liability stated therein, which shall immediately be due and owing without further notice to the taxpayer.

    (e)

    Upon the showing of reasonable cause by the taxpayer and the full payment of the contested tax liability along with interest accrued as of the due date of the tax, the local tax administrator may reopen or extend the time for filing a written protest and petition for hearing.

(Code 1993, § 6-11.9; Ord. No. 2001-O-24, 4-10-2001)