§ 21-95. Hearing on petition.

A person whom the board of supervisors shall by resolution appoint shall conduct an administrative hearing on the petition. Said hearing officer shall set the matter to be heard on a date within fifteen (15) days of the receipt of the petition. Written notice of the time and place set for the hearing shall be served on the petitioner by first-class mail to the mailing address given in the petition at least five (5) days prior to the date set for the hearing. The tax collector shall transmit to the hearing officer all records related to the petition.

At the hearing on the petition, the petitioner shall, in the first instance, present evidence in support of the grounds enumerated in his petition. The tax collector shall next present evidence in support of his seizure. The petitioner and the tax collector shall each have an opportunity to rebut the evidence presented by the other. Said hearing shall be de novo in all respects.

(Ord. No. 1847, § 1, 7-26-77)