A. A seller or buyer may appeal to the director any estimated tax, penalties, costs, fees, or other decision under this chapter made by a Borough employee other than the director. Any appeal must be filed within the earlier of 30 days after the notice of any decision is mailed to the seller or buyer, or 30 days after the notice of any decision is otherwise communicated to the seller or buyer.

B. The appeal must state the legal and factual basis for the appeal and include all written evidence relevant to the appeal within the appellant’s possession. If the appeal raises relevant questions of fact, the director shall conduct a hearing. At the hearing, the parties shall have the right to present testimony and cross-examine witnesses. The director shall then issue a written or recorded decision that includes findings of fact.

C. An administrative appeal decision by the director is a final decision that shall be enforced under this chapter unless stayed by court order or by agreement of the Borough and appellant. The director’s final decision may be appealed to Superior Court in the Fourth Judicial District as provided by state law. (Ord. 2016-67 § 2, 2016.)