Ordinance 3710-19 - Laserfiche WebLink

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