(A) When­ev­er a tax­pay­er or a tax col­lec­tor has filed a time­ly writ­ten protest and peti­tion for hear­ing under Sec­tion 36–1‑9, above, the local tax admin­is­tra­tor shall con­duct a hear­ing regard­ing any appeal.

(B) No con­tin­u­ances shall be grant­ed except in cas­es where a con­tin­u­ance is absolute­ly nec­es­sary to pro­tect the rights of the tax­pay­er.  Lack of prepa­ra­tion shall not be grounds for a con­tin­u­ance.  Any con­tin­u­ance grant­ed shall not exceed four­teen (14) days.

(C) At the hear­ing the local tax admin­is­tra­tor shall pre­side and shall hear tes­ti­mo­ny and accept any evi­dence rel­e­vant to the tax deter­mi­na­tion, audit or assess­ment.  The strict rules of evi­dence applic­a­ble to judi­cial pro­ceed­ings shall not apply.

(D) At the con­clu­sion of the hear­ing, the local tax admin­is­tra­tor shall make a writ­ten deter­mi­na­tion on the basis of the evi­dence pre­sent­ed at the hear­ing.  The tax­pay­er or tax col­lec­tor shall be pro­vid­ed with a copy of the writ­ten decision.