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written protest and petition for hearing must be filed with the local tax administrator within <br /> forty-five (45) days of receipt of the written notice of the tax determination and assessment. <br /> (C) If a timely written notice and petition for hearing is filed, the local tax administrator <br /> shall fix the time and place for hearing and shall give written notice to the taxpayer. The hearing <br /> shall be scheduled for a date within fourteen (14) days of receipt of the written protest and <br /> petition for hearing, unless the taxpayer requests a later date convenient to all parties. <br /> (D) If a written protest and petition for hearing is not filed within the forty-five (45) day <br /> period, the tax determination, audit or assessment shall become a final bill due and owing <br /> without further notice. <br /> (E) Upon the showing of reasonable cause by the taxpayer and the full payment of the <br /> contested tax liability along with interest accrued as of the due date of the tax, the local tax <br /> administrator may reopen or extend the time for filing a written protest and petition for hearing. <br /> In no event shall the time for filing a written protest and petition for hearing be reopened or <br /> extended for more than ninety(90) days after the expiration of the forty-five day period. <br /> 9. HEARING. <br /> (A) Whenever a taxpayer or a tax collector has filed a timely written protest and petition <br /> for hearing under section nine, above, the local tax administrator shall conduct a hearing <br /> regarding any appeal. <br /> (B) No continuances shall be granted except in cases where a continuance is absolutely <br /> necessary to protect the rights of the taxpayer. Lack of preparation shall not be grounds for a <br /> continuance. Any continuance granted shall not exceed fourteen (14) days. <br />