<div class="chunk-title">Sec. 36-49. - Appeals.</div>
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            <p class="p0">
               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 designees,
               to act as deputy for the purpose of compromising or forgiving for good cause shown
               any penalty or additional tax imposed herein, and for the 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_ARTIIIGRRERESHRMLEREHEEQ_S36-47ASPR" class="section-link" data-product-id="14528">section 36-47</a> of this article. 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 county superior court pursuant
               to the provisions of G.S. ch. 105.
               </p>
            <p class="historynote0">
               (Ord. of 10-6-2008, Â§ 9)
               </p></div>