§ 1-153. Exhaustion of administrative remedies.
This section is included in your selections.
Administrative remedies shall be deemed to have been exhausted:
A. Upon a final decision of an appeal pursuant to Section 1-151 of this Title.
B. If the Tax Commission shall fail to schedule and hold a hearing on the merits of the administrative appeal within ninety (90) days after receipt of a written request for a hearing, unless a delay is requested or approved by the taxpayer.
C. If the Tax Commission shall fail to issue a written decision on said appeal within thirty (30) days of the hearing on the merits of the taxpayer’s administrative appeal. ONCA 06-10, eff. Sept. 29, 2006; ONCA 14-83, eff. Nov. 24, 2014.