A. Any person affected by a determination under BC 7.18.080 to 7.18.090 may file a petition for redetermination with the tax administrator within 10 days of delivery of notice of the tax deficiency determination. Payment in full of all taxes, penalties and interest determined by the tax administrator to be due is a prerequisite to filing a petition for redetermination and refund. Filing a petition for redetermination and refund is a prerequisite to seeking judicial review and the determination shall be final if no petition is timely filed.

B. If a petition for redetermination and refund is filed within the allowable period, the tax administrator shall reconsider the determination, and, if the petition requests, shall grant the petitioner an oral hearing and shall provide at least 10 days’ notice of the time and place of the hearing, unless the tax administrator and petitioner agree otherwise. The tax administrator may continue the hearing from time to time as may be necessary.

C. The tax administrator may decrease or increase the amount of the original determination as a result of the hearing. If the tax administrator increases the amount of the original determination, such increase is due upon delivery of a written notice of the increase to the petitioner.

D. After considering the petition and all available information, the tax administrator shall issue a redetermination decision and mail the decision to the petitioner. [BC 7.18.095, added by Ordinance No. 4687, 6/21/16]