If the deficiency notice or claim for refund as asserted by the Town Manager, and involving only the Town, the taxpayer may appeal the deficiency notice or denial of a claim for a refund to the District Court of the County as provided in Section 29-2-106.1(8), C.R.S., provided that the taxpayer files such appeal within thirty (30) days after the taxpayer’s exhaustion of all other local remedies. The taxpayer shall have no right to such appeal if he or she has not exhausted all applicable local remedies, or if he or she fails to file an appeal within the time provided for in this Subsection. For purposes of this Subsection, exhaustion of local remedies means:
(1) The taxpayer has timely requested in writing a hearing before the Town, and the Town has held the hearing and issued a final decision thereon. The hearing shall be informal, and no transcript, rules of evidence or filing of briefs shall be required; but the taxpayer may elect to submit a brief, in which case the Town may submit a brief. The Town shall hold the hearing and issue the final decision thereon within ninety (90) days after the Town’s receipt of the taxpayer’s written request for the hearing, except that the Town may extend such period if the delay in holding the hearing or issuing the decision thereon was occasioned by the taxpayer, but, in any such event, the Town shall hold the hearing and issue the decision thereon within one hundred eighty (180) days of the taxpayer’s request in writing; or
(2) The taxpayer has timely requested in writing a hearing before the Town and the Town has failed to hold the hearing or has failed to issue a final decision thereon within the time periods prescribed in Paragraph (1) above.
If the Town reasonably finds that the collection of use tax will be jeopardized by delay, the Town may utilize the procedures set forth in Section 4-2-410 of this Article. (Ord. 1263, 2007)