§ 66-4.010. Hearing, notice and procedures.

(a)

Notice. The tax collector or his designee shall act as the hearing officer and shall conduct an administrative hearing on the request. He shall set the date and place for hearing, and shall mail notice thereof to the assessee at least seven calendar days beforehand. He may grant postponements and continuances for good cause.

(b)

Procedure. At the hearing the assessee (or other party claiming an ownership interest) has the burden of proof and shall first present evidence and arguments in opposition to the proposed sale, followed by the tax collector's office in support thereof, and each may then rebut the other's evidence and argument.

(Ord. 80-30).