A. Any person affected by a determination under BC 12.05.045 may file a petition for redetermination with the Tax Administrator within 10 business days of service of notice of the tax deficiency. A determination under BC 12.05.045 becomes final if a petition for redetermination is not timely filed.

B. If a petition for redetermination is filed within the allowable period, the Tax Administrator shall reconsider the determination and grant an oral hearing if requested. The petitioner shall be allowed at least 20 business days to prepare for the hearing.

C. After considering the petition and all available information, the Tax Administrator shall issue a redetermination decision and mail the decision to the petitioner. During the redetermination process, the Tax Administrator may agree to a compromise of the amount due if there is a good-faith dispute over the amount owing. The redetermination decision will be mailed electronically if a valid email address is on file and by first class mail. If the notice is only mailed first class, then the postmark shall be considered the date of delivery.

D. The decision of the Tax Administrator on redetermination becomes final and payment is due 10 business days after the decision is mailed unless the petitioner files an appeal to the Council within that time. The appeal shall be filed with the Tax Administrator. The Council’s decision shall be final when reduced to writing and mailed to the petitioner and all amounts due must be paid within 10 business days of mailing of the Council decision. [Ord. NS-2410, 2021; Ord. NS-2323, 2019; Ord. NS-2163, 2011]