42-6054

42-6054. Modifications to model city tax code;
notice and hearing

A. If a city or town adopts the model city tax code, the city or town shall not
adopt any modification or amendment to the code unless the city or town holds a public
hearing on the proposed action before the modification or amendment becomes effective.

B. If a city or town that has adopted the model city tax code issues a written
notice with respect to an interpretation of any provision of the code or any procedures
to be followed under the code, the city or town shall not adopt any modification or
amendment to the written notice unless the city or town holds a public hearing on the
proposed action before the modification or amendment becomes effective.

C. A city or town that has adopted the model city tax code shall not change the
application of the code from audit to audit unless the city or town adopted an amendment
or modification to the code.

D. The governing body of the city or town shall publish a notice of the hearing at
least fifteen days before the date of the hearing in a newspaper of general circulation
in the city or town. At the hearing the governing body shall receive all written and
oral comments relating to the proposed action. If, after receiving and considering all
comments, the governing body proceeds with the proposed action, the modification or
amendment shall not become effective for at least thirty days after the date of the
hearing, unless otherwise provided by city charter.