Petition for refund; appeal of denial of refund.
1. After reviewing a petition for a refund, the county recorder or his designee shall approve or disapprove the refund. If the county recorder approves the refund, he shall grant the refund to the taxpayer.
2. If the county recorder denies a refund, the petitioner may file a written notice of appeal to the county recorder within 45 days after the date the county recorder decides to deny the petition. If notice is not received by the county recorder within 45 days after his decision to deny the petition, the decision of the county recorder is final.
3. If the county recorder receives a timely notice of appeal pursuant to subsection 2, he shall set a date for a hearing before a hearing officer and notify the parties of the date, place and time of the hearing.
Last modified: February 27, 2006