§ 4-6-80. Administrative hearings.

Any gas company subject to the provisions of this Article may request a hearing on the levy of the occupation tax after receiving notice of a final determination, assessment, demand for payment or denial of claim for refund. Such hearing shall be conducted in the manner prescribed hereinafter:

(1)

If a gas company disputes the reasonableness or applicability of the tax, it may seek review of the assessment by filing a protest with the Town Administrator/Clerk within thirty (30) days of the mailing of the accounting statement. If such a protest is filed, the gas company shall appear before the Board of Trustees at a date specified. The gas company shall be notified of this hearing date by certified mail, return receipt requested. At this hearing, the gas company may present evidence regarding the reasonableness or applicability of the tax. The gas company shall bear the burden of proof.

(2)

Said hearing shall be solely for the purpose of hearing protests as to the reasonableness and applicability of the tax.

(3)

At said hearing, the Board of Trustees shall have all powers necessary to ensure the fair and efficient conduct of the hearing, but shall not be bound by the Colorado Rules of Evidence. The hearing shall be open to the public.

(4)

Within sixty (60) days of such hearing, the Board of Trustees shall make such order in the matter as it shall deem just and proper, and shall furnish a copy of such final order to the protester. (Prior code 3.08.08)