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8 <br /> purchase price. If such payment is greater in amount than the purchase price,the amount of the <br /> difference shall become a debt due such successor from the taxpayer. <br /> D. Notwithstanding the above, if a successor gives written notice to the director of the acquisition, and <br /> the director does not within six months of the date it received the notice issue an assessment against <br /> the taxpayer and mail a copy of that assessment to the successor,the successor shall not be liable for <br /> the tax. <br /> 3.19.140 Administrative Appeals. <br /> A. Any persontaxpaycr, except one who has failed to comply with Section 3.19.060, aggrieved by the <br /> amount of the fee or tax determinedfound duo by the director to be required under the provisions of <br /> this chapter, Chapter 3.20, 3.24, 3.28, or 3.36 may appeal from such determination by filingf+le a written <br /> notice of appeal with the director within 30 days from the date written notice of such amount was <br /> mailed to the taxpayerrequesting a hearing before a hearing examiner appointed by the director. The <br /> hearing examiner shall,as soon as practical,fix a time and place for the hearing of such appeal, and shall <br /> cause a notice of the time and place thereof to be delivered or mailed to the parties. The hearing shall <br /> be conducted in accord with the provisions of this chapter. <br /> disputed amount. <br /> CB. Appeals must be in writing and must contain the following: <br /> 1. The name and address of the taxpayer; <br /> 2. A statement identifying the determination of the director from which the appeal is taken; <br /> 3. A statement setting forth the grounds upon which the appeal is taken and identifying specific errors <br /> the director is alleged to have made in making the determination; and <br /> 4. A statement identifying the requested relief from the determination being appealed. <br /> D. The hearing examiner shall, as soon as practicable,fix a time and place for the hearing of such <br /> app al and mail a notice of the time and place for hearing the appeal to the taxpayer. <br /> €C. The hearing examiner may establish procedures for hearing such appeal and may, by subpoena, <br /> require the attendance of any person, and may also require him/her to produce any pertinent books <br /> and records.Any person served with such subpoena shall appear at the time and place therein stated <br /> and produce the books and records required,if any,and shall testify truthfully under oath administered <br /> by the hearing examiner as to any matter required of him/her which is pertinent to the appeal,and it is <br /> unlawful for him/her to refuse to do so. <br /> •PD. The director's decision shall be prima facie correct and the taxpayer shall have the burden of <br /> INN <br /> we 2019 ORDINANCE: Tax Administration Page 12 of 22 <br /> 125 <br />