Chapter 35. CANNABIS BUSINESS TAX ORDINANCE

§ 35-32. Appeal hearing—Conduct.

Latest version.

At the time set for the hearing, or at the date to which the hearing may be continued by the board of supervisors or referee, the board of supervisors or referee 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 or referee may place any witnesses, including the appellant, under oath. The board of supervisors or referee may impose reasonable time limits on each party's presentation.

(Ord. No. 6241 , § II(H), 8-28-2018)

                    
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