42-6056
|
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. |