§ 53-365. Review by the manager.

(a)

Petitions. Petitions submitted to the manager shall be in writing and shall contain a statement of facts and reasons for and the amount of the requested changes in the assessment or decision to deny or reduce a refund claim, and shall otherwise comply with the applicable rules promulgated by the manager relating to petitions and hearings.

(b)

Time limit for filing petitions. Petitions shall be submitted to the manager within thirty (30) days from the date of the assessment or decision to deny or reduce a refund claim. If a petition is not submitted within this time, the assessment or decision is final and no further review is available.

(c)

Notice of hearing. The manager shall notify the taxpayer in writing of the time and place within the city fixed for hearing.

(d)

Hearings. A hearing, if any, shall be conducted in accordance with applicable rules promulgated by the manager relating to petitions and hearings.

(e)

Manager may appoint designee. A hearing, if any, shall be before the manager or its designee, who is authorized to administer oaths, to take testimony, to hear arguments, and to issue all necessary and appropriate orders and decisions.

(f)

Burden of proof. The burden of proof that admissions upon which refunds of taxes are claimed, or for which modifications or cancellations of assessments are sought, are exempt from or not subject to taxation under this article shall be on the taxpayer and such proof shall be by a preponderance of evidence.

(g)

Final order or decision. The final order or decision of the manager or its designee shall be in writing and notice thereof shall be mailed to the taxpayer forthwith.

(Ord. No. 34-12, § 44, 1-9-12)

Editor's Note

Sec. 44 of Ord. No. 34-12, adopted Jan. 9, 2012, amended § 53-365 in its entirety to read as herein set out. Former § 53-365 pertained to the decisions of manager; notice; when final, and derived from the 1950 Code; Ord. No. 361-88, adopted June 13, 1988; and Ord. No. 775-07, adopted Dec. 26, 2007.