A. If any person contests the finance director's deficiency notice or denial of a claim for refund, then he may apply to the finance director by petition in writing within thirty (30) calendar days after such deficiency notice is mailed to him for a hearing and a correction of the amount of the tax so assessed, in which petition he shall set forth the reasons why such hearing should be granted and the amount by which such tax should be reduced. The finance director shall notify the petitioner in writing of the time and place fixed by him for such hearing. After such hearing, the finance director shall make such order in the matter as is just and lawful and shall furnish a copy of such order to the petitioner.

B. Every decision of the finance director shall be in writing, and notice thereof shall be mailed to the petitioner within ten (10) days, and all such decisions shall become final upon the expiration of thirty (30) days after notice of such decision shall have been mailed to the petitioner, unless proceedings are begun within such time for review thereof as provided in section 3-2-42 or 3-2-43 of this chapter. (Ord. 30, Series 2021)