(a) Any taxpayer aggrieved by a decision of the Finance Director to make an assessment or deny a refund or exemption under this Article may appeal the same to the Town Manager. All appeals shall be made in writing, shall set forth in plain language the basis for the appeal and the relief sought, and must be delivered to the Town Manager within twenty (20) days from the date of the decision appealed from. The taxpayer shall also deliver a copy of the notice of appeal to the Finance Director. The Town Manager shall notify the taxpayer in writing of the time and place fixed for a hearing on the appeal at least ten (10) days in advance thereof.

(b) The hearing before the Town Manager 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 Finance Director may submit a brief. The Town Manager shall hold such hearing and issue the final decision thereon within ninety (90) days after receipt of the taxpayer’s written notice of appeal; however, the Town Manager may extend such period if the delay in holding the hearing or issuing the decision thereon was occasioned by the taxpayer. In any such event, the Town Manager shall hold such hearing and issue the decision thereon within one hundred eighty (180) days of the taxpayer’s request in writing therefor.

(c) A taxpayer aggrieved of a decision made by the Town Manager under this Section may choose to pursue judicial review in the District Court in and for the County.

(d) The Town Manager may abate any penalty or interest on any assessment or deficiency for good and just cause if the taxpayer submits a written request for such abatement not less than two (2) business days before payment of the penalty or interest is due. All abatement decisions must be reduced to writing and promptly placed in the tax records for the taxpayer on file with the Town. (Ord. 1498 §1 (Exh. A), 2019)