§ 11-2-204. APPEALS TO THE COUNTY ADMINISTRATIVE OFFICER.

(a)

Authority to appeal.

(1)

A taxpayer whose application for tax credit under this subtitle is denied or whose tax credit is terminated under applicable law may appeal the Director's decision, in writing, to the County Administrative Officer within 15 days after the Director's denial or termination.

(2)

The appeal shall include the reasons for the appeal.

(b)

Action of the County Administrative Officer. The County Administrative Officer or the Administrative Officer's designee:

(1)

Within 15 days after receipt of the appeal, may reverse, affirm, or modify the Director's decision; and

(2)

Shall notify the Director and the applicant of the decision.

(c)

Failure to act. If the County Administrative Officer fails to act on an appeal within 15 days after receipt of the appeal, the decision of the Director is deemed to be affirmed.

(1988 Code, § 33-43) (Bill No. 129-97, § 1, 1-3-1998; Bill No. 33-03, § 2, 7-1-2004; Bill No. 78-07, § 2, 12-3-2007)