(A) The local tax admin­is­tra­tor shall send writ­ten notice to a tax­pay­er upon the local tax administrator’s issuance of a protestable notice of tax due, a bill, a claim denial, or a notice of claim reduc­tion regard­ing any tax.  The notice shall include the fol­low­ing information:

  1. the rea­son for the assessment;
  2. the amount of the tax lia­bil­i­ty proposed;
  3. the pro­ce­dure for appeal­ing the assess­ment; and
  4. the oblig­a­tions of the Coun­ty dur­ing the audit, appeal, refund and col­lec­tion process.

(B) A tax­pay­er who receives writ­ten notice from the local tax admin­is­tra­tor of a deter­mi­na­tion of tax due or assess­ment may file with the local tax admin­is­tra­tor a writ­ten protest and peti­tion for hear­ing, set­ting forth the basis of the taxpayer’s request for a hear­ing.  The writ­ten protest and peti­tion for hear­ing must be filed with the local tax admin­is­tra­tor with­in forty-five (45) days of receipt of the writ­ten notice of the tax deter­mi­na­tion and assessment.

(C) If a time­ly writ­ten notice and peti­tion for hear­ing is filed, the local tax admin­is­tra­tor shall fix the time and place for hear­ing and shall give writ­ten notice to the tax­pay­er.  The hear­ing shall be sched­uled for a date with­in four­teen (14) days of receipt of the writ­ten protest and peti­tion for hear­ing, unless the tax­pay­er requests a lat­er date con­ve­nient to all parties.

(D) If a writ­ten protest and peti­tion for hear­ing is not filed with­in the forty-five (45) day peri­od, the tax deter­mi­na­tion, audit or assess­ment shall become a final bill due and owing with­out fur­ther notice.

(E) Upon the show­ing of rea­son­able cause by the tax­pay­er and the full pay­ment of the con­test­ed tax lia­bil­i­ty along with inter­est accrued as of the due date of the tax, the local tax admin­is­tra­tor may reopen or extend the time for fil­ing a writ­ten protest and peti­tion for hear­ing.  In no event shall the time for fil­ing a writ­ten protest and peti­tion for hear­ing be reopened or extend­ed for more than nine­ty (90) days after the expi­ra­tion of the forty-five (45) day peri­od.