42-6056. Municipal tax hearing office
A. A municipal tax hearing office is established. The hearing office shall hear all
reviews of petitions for hearing or redetermination under the model city tax code for
cities and towns not in the state collection system and for appeals from supplementary
audits performed by cities and towns under the state collection system.
B. The municipal tax code commission shall confirm within sixty days all hearing
officers appointed to the municipal tax hearing office.
C. The municipal tax hearing office shall submit at least quarterly a report of the
office's activities to the municipal tax code commission.
D. The cost of the municipal tax hearing office shall be funded by the cities and
towns in a manner determined pursuant to an intergovernmental agreement or contract as
provided in section 11-952.
|