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A. Any person having been issued a notice of additional taxes, delinquent taxes, interest, or penalties assessed by the department may, within 30 days after the issuance of such notice or within the period covered by any extension of the due date granted by the department, request a correction of the amount of the assessment and a conference for review of the assessment. Interest and penalties assessed shall continue to accrue during the department’s review of a request for a correction, except and to the extent that the department later determines that a tax assessment was too high or the delay in issuing a determination is due to unreasonable delays caused by the department. After the conference, the department will make a final determination regarding the assessment and shall notify the taxpayer of the department’s determination within 60 days, unless otherwise notified in writing by the department. Such determination shall be subject to appeal pursuant to subsection B of this section. If no request for correction is filed within the time period provided herein, the assessment covered by such notice shall become final and immediately due and payable.

B. Any person aggrieved by the amount of any fee, tax, interest or penalty determined by the department to be due under the provisions of this chapter or Chapter 4.04 BCC, Admission Tax Code; Chapter 4.09 BCC, Business and Occupation Tax Code; Chapter 4.10 BCC, Utility Occupation Tax Code; or Chapter 4.14 BCC, Gambling Tax Code, may appeal such determination pursuant to the following procedures:

1. Form of Appeal. Any appeal must be in writing and must contain the following:

a. The name and address of the taxpayer;

b. A statement identifying the determination of the department from which the appeal is taken;

c. A statement setting forth the grounds upon which the appeal is taken and identifying specific errors the department is alleged to have made in making the determination; and

d. A statement identifying the requested relief from the determination being appealed.

2. Time and Place to Appeal. Any appeal shall be filed with the office of the hearing examiner with a copy to the director no later than 30 days following the date on which the determination of the department was mailed to the taxpayer. Failure to follow the appeal procedures in this section shall preclude the taxpayer’s right to appeal.

3. Appeal Hearing. The hearing examiner shall schedule a hearing date, notify the taxpayer and the director of such hearing date and shall then conduct an appeal hearing in accordance with this chapter and procedures developed by the hearing examiner, at which time the appellant taxpayer and the director shall have the opportunity to be heard and to introduce evidence relevant to the subject of the appeal.

4. Burden of Proof. The appellant taxpayer shall have the burden of proving by a preponderance of the evidence that the determination of the department is erroneous.

5. Hearing Record. The hearing examiner shall make an electronic sound recording of each appeal unless the hearing is conducted solely in writing.

6. Decision of the Hearing Examiner. Following the hearing, the hearing examiner shall enter a decision on the appeal, supported by written findings and conclusions in support thereof. A copy of the findings, conclusions and decision shall be mailed to the appellant taxpayer and to the director. The decision shall state the correct amount of the fee, tax, interest or penalty owing.

7. Interest Accrual or Payment. Interest and/or penalties shall continue to accrue on all unpaid amounts, in accordance with BCC 4.03.090 and 4.03.110, notwithstanding the fact that an appeal has been filed. If the hearing examiner determines that the taxpayer is owed a refund, such refund amount shall be paid to the taxpayer in accordance with BCC 4.03.100. (Ord. 5558 § 6, 2004; Ord. 5436 § 1, 2003.)