Sec. 35-31. - Appeal hearing—Conduct.

At the time set for the hearing, the board of supervisors or hearing officer shall hear the appellant and any other competent witnesses and decide whether the determination of the treasurer-tax collector was correct or not, and if not what tax, fees, interest or penalties, if any, are due to the county from the appellant. The board of supervisors or hearing officer may place any witnesses, including the appellant, under oath. The board of supervisors or hearing officer may impose reasonable time limits on each party's presentation.

(Ord. No. 6433, § II, 5-23-2023; Ord. No. 6241, § II(H), 8-28-2018)

Editor's note— Ord. No. 6433, § II, adopted May 23, 2023, repealed the former § 35-31, which pertained to appeal hearing compensation of referee and derived from Ord. No. 6241, § II(H), adopted Aug. 28, 2018, and subsequently redesignated the former §§ 35-32—35-35 as §§ 35-31—35-34 to read as herein set out.