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appeal. The assessment placed at issue in the appeal shall be deemed prima facie correct. The <br />• commissioner of revenue shall undertake a full review of the taxpayer's claims and issue a written <br />determination to the taxpayer setting forth the facts and arguments in support of his decision. <br />(c)Notice ofri.Qht of appeal and procedures. Every assessment made by a commissioner of the revenue <br />pursuant to an appealable event shall include or be accompanied by a written explanation of the <br />taxpayer's right to file an administrative appeal and the specific procedures to be followed in the <br />jurisdiction, the name and address to which the appeal should be directed, an explanation of the <br />required content of the appeal, and the deadline for filing the appeal. <br />d)Suspension of collection activity during appeal. Provided a timely and complete -administrative <br />appeal is filed, collection activity with respect to the amount in dispute shall be suspended until a final <br />determination is issued by the commissioner of the revenue, unless the treasurer (i) determines that <br />collection would be jeopardized by delay as defined in this section; (ii) is advised by the commissioner <br />of the revenue that the taxpayer has not responded to a request for relevant information after a <br />reasonable time; or (iii) is advised by the commissioner of the revenue that the appeal is frivolous as <br />defined in this section. Interest shall accrue in accordance with the provisions of City Code & 14-12, <br />but no further penalty shall be imposed while collection action is suspended <br />(e)Procedure in event of nondecision. Any taxpayer whose administrative appeal to the commissioner <br />of the revenue has been pending for more than one year without the issuance of a final determination <br />may, upon not less than 30 days' written notice to the commissioner of the revenue, elect to treat the <br />appeal as denied and appeal the assessment to the Tax Commissioner. The Tax Commissioner shall <br />not consider an appeal filed pursuant to the provisions of this subsection if he finds that the absence of <br />a final determination on the part of the commissioner of the revenue was caused by the willful failure <br />or refusal of the taxpayer to provide information requested and reasonably needed by the <br />• commissioner of revenue to make his determination. <br />(f)Administrative appeal to the Tax Commissioner. <br />1)Anv person assessed with a local license tax as a result of a determination. unon an <br />administrative appeal to the commissioner of the revenue pursuant to this subsection that is <br />adverse to the position asserted by the taxpayer in such appeal, may appeal such assessment to <br />the Tax Commissioner within 90 days of the date of the determination by the commissioner of <br />the revenue. The appeal shall be in such form as the Tax Commissioner may prescribe and the <br />taxpayer shall serve a copy of the appeal upon the commissioner of the revenue The Tax <br />Commissioner shall permit the commissioner of the revenue to participate in the proceedings <br />and shall issue a determination to the taxpayer within 90 days of receipt of the taxpayer's <br />application, unless the taxpayer and the commissioner of revenue are notified that a longer <br />period will be required The appeal shall proceed in the same manner as an application <br />pursuant to Virginia Code &58.1-1821, and the Tax Commissioner may issue an order <br />correcting such assessment pursuant to Virginia Code &58 1-1822. <br />(2)Suspension of collection activity during appeal. On receipt of a notice of intent to file an <br />appeal to the Tax Commissioner, collection activity with respect to the amount in dispute shall <br />be suspended until a final determination is issued by the Tax Commissioner, unless the <br />treasurer (j) determines that collection would be jeopardized by delay as defined in this <br />section; (ii) is advised by the commissioner of the revenue or the Tax Commissioner that the <br />taxpayer has not responded to a request for relevant information after a reasonable time; or <br />(iii) is advised by the commissioner of the revenue that the appeal is frivolous as defined in <br />• this section. Interest shall accrue in accordance with the provisions of City Code & 14-12 but <br />no further penalty shall be imposed while collection action is suspended The requirement that <br />Page 3 of 8 <br />