§ 6-478. Hearings.

(a)

Whenever a taxpayer or a tax collector has filed a timely written appeal and request for a hearing under section 6-477, the local tax administrator shall conduct a hearing regarding said appeal.

(b)

No continuance of the hearing shall be granted except in cases where good cause is shown. Lack of preparation shall not constitute good cause for a continuance. Any continuance granted shall not exceed 30 days.

(c)

At the hearing the local tax administrator 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)

After the conclusion of the hearing, the local tax administrator 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, to be sent or delivered in the same manner as the provided for notice in section 6-477(a).

(Code 1993, § 6-11.10; Ord. No. 2001-O-24, 4-10-2001)