§ 21-96. Decision of hearing officer.

The decision of the hearing officer after the hearing shall be final and shall be in writing and served upon the petitioner by mail to the address given in the petition within fifteen (15) days after the petition for hearing is filed. In the event the hearing officer fails to conduct such a hearing, announce and serve his decision within fifteen (15) days after the petition for such hearing is filed, the tax collector shall release the seized property to the assessee. Failure of the hearing officer to reach, announce and serve his decision within said fifteen (15) day period shall not, however, affect the validity of the tax, and if the hearing officer announces and serves his decision that the property should be sold to pay the taxes after the fifteen (15) day period, the released property may again be seized and sold without further opportunity to a hearing. If the assessee prevails at the hearing, then the tax collector shall release the seized property to the assessee.

(Ord. No. 1847, § 1, 7-26-77)