§ 66-279. Appeal rights.

The local taxpayer may appeal an appealable determination of local tax due or an assessment by filing a written notice of appeal no less than 21 days from the date the appealable notice of a tax determination or a tax liability is mailed to the local taxpayer. The period for filing an appeal to the local tax administrator may be extended upon a showing of reasonable cause by the local taxpayer as to why the appeal was not filed within 21 days and only upon the local taxpayer's full payment of the contested tax liability along with interest accrued as of the due date of the tax.

(Code 1996, § 66-279; Ord. No. F-0628, § 4, 8-20-2001)