A. Petitions: Petitions submitted to the finance director 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 finance director relating to petitions and hearings.

B. Time Limit for Filing Petitions: Petitions shall be submitted to the finance director 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 finance director shall notify the taxpayer in writing of the time and place within the town fixed for hearing.

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

E. Finance Director May Appoint Designee: A hearing, if any, shall be before the finance director 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 sales of lodging 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 chapter 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 finance director or its designee shall be in writing and notice thereof shall be mailed to the taxpayer forthwith. (Ord. 30, Series 2021)