5.50.090 Deficiency notice – Alternative dispute resolution.
Any taxpayer subject to the use tax pursuant to this chapter may elect to have a State hearing on the Town of Parachute’s final decision on a deficiency notice or claim for refund pursuant to the procedure set forth in this section.
A. As used in this section, “State hearing” means a hearing before the Executive Director of the Department of Revenue or delegate thereof as provided in § 29-2-106.1, C.R.S.
B. When the Town of Parachute asserts that use taxes are due in an amount greater than the amount paid by a taxpayer, the Town Treasurer shall mail a deficiency notice to the taxpayer by certified mail. The deficiency notice shall state the additional use taxes due. The deficiency notice shall contain notification, in clear and conspicuous type, that the taxpayer has the right to elect a State hearing on the deficiency pursuant to § 29-1-106.1, C.R.S. The taxpayer shall also have the right to elect a State hearing upon the Town’s denial of such taxpayer’s claim for a refund of use tax previously paid.
C. The taxpayer shall request the State hearing within thirty (30) days after the taxpayer’s exhaustion of local remedies. The taxpayer shall have no right to such hearing if he has not exhausted local remedies or if he fails to request such hearing within the time period provided for in this subsection. “Exhaustion of local remedies” means:
1. The taxpayer has timely requested in writing a hearing before the Town Manager and the Town Manager has held such 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, and in such case the Town may submit a brief. The Town Manager shall hold such hearing and issue the final decision thereon within ninety (90) days after the Town’s receipt of the taxpayer’s written request therefor, except the Town may extend such period if the delay in holding hearing or issuing the decision thereon was occasioned by the taxpayer, but, in 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; or
2. The taxpayer has timely requested in writing a hearing before the Town Manager and the Town Manager has failed to hold such hearing or has failed to issue a final decision thereon within the time periods prescribed in this subsection.
D. If a taxpayer has exhausted his local remedies as provided in subsection (C) of this section, the taxpayer may request a State hearing on such deficiency notice or claim for refund, and such request shall be made and such hearing shall be conducted in the same manner as set forth in § 29-2-106.1(3) through (7), C.R.S.
E. If the deficiency notice or claim for refund involves only the Town of Parachute, in lieu of requesting State hearing, the taxpayer may appeal such deficiency notice or denial of a claim for refund to the Garfield County District Court, as provided in § 29-2-106.1(8), C.R.S.; provided, the taxpayer complies with the procedures set forth in subsection (C) of this section.
F. If the Town reasonably finds that the collection of the use tax will be jeopardized by delay, the Town may utilize the procedures set forth in § 39-21-111, C.R.S. (Ord. 190, 1982; Amended Ord. 530 §1, 2005)