| (a) Request for review. A county tax assessor-collector
may request the department to review its decision by submitting a
written request for review as prescribed by the department:
(1) if an application for recognition is denied;
(2) if the county tax assessor-collector is not satisfied
with the awarded level of recognition; or
(3) if a level of recognition is revoked or demoted.
(b) Deadline for request for review. The written request
for review must be received by the department or postmarked no later
than 90 calendar days after the date listed in the department's notice
to the county tax assessor-collector of the department's decision
for which review is requested.
(c) County tax assessor-collector's request for review.
The department will not consider a request for review submitted by
someone other than the county tax assessor-collector who signed the
application for recognition or who obtained the recognition level
at issue. The request must:
(1) specifically identify the basis for the county
tax assessor-collector's disagreement with the department's decision;
and
(2) include any evidence or legal authority that supports
the request for review.
(d) Deadline for department decision on request for
review. The department shall make a decision on the written request
for review no later than 90 calendar days after receiving the written
request for review.
(e) Notice of department decision on request for review.
The department shall notify the county tax assessor-collector of the
department's decision via email, facsimile transmission, or regular
mail.
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