<div class="chunk-title">Sec. 36-29. - Appeals.</div>
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               The county board of commissioners, exercising the powers of the secretary of revenue
               in collecting sales and use taxes, designates the county manager, or his designee,
               to act as deputy for the purpose of compromising or forgiving for good cause shown
               any penalty or additional tax imposed herein, and for conducting any hearings and
               making decisions to determine the validity of a tax imposed by the tax administrator.
               If a taxpayer claims that a tax, additional tax, penalty or interest is excessive,
               a notice of appeal must be filed by the taxpayer within 30 days after the final notice
               of the tax administrator is mailed or personally delivered to the taxpayer as provided
               in <a href="" data-chunk-id="CD_ORD_CH36TA_ARTIIGRRETARESHLEREMOVE_S36-27ASPR" class="section-link" data-product-id="14528">section 36-27</a>. The final decision of the deputy shall be made and mailed or delivered to the taxpayer
               within 30 days after the hearing. The taxpayer shall pay the tax, additional tax,
               penalty or interest without prejudice to any defense the taxpayer has. The taxpayer
               may file suit for a refund in the superior court of the county pursuant to the provisions
               of G.S. 105-267.
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            <p class="historynote0">
               (Code 1984, Â§ 14-101; Ord. of 6-19-2000, Â§ 11)
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