18.1.2.190 Protest Procedure.

(a) A taxpayer may dispute the valuation placed on property, or the assessment of a tax or fee stated to be due, or the imposition of a tax, or the denial of a request for a refund, by filing a protest action with the Tax Office no later than thirty (30) days after the date of mailing to the taxpayer of the Notice of Valuation or the Notice of Tax Due, or the date the tax would otherwise be due, or receipt of denial of the refund request. If the protest action is not filed within the time allowable, the Tax Office may proceed to enforce the collection of the tax.

(b) A protest shall identify the taxpayer and the tax or taxes involved and shall state the grounds for the protest and the affirmative relief requested.

(c) A protesting taxpayer must timely pay all accrued tax, penalty and interest on or before the date the protest is filed. Delinquent taxes may not be paid under protest.

(d) Taxes that have been timely paid under protest shall be deposited in an interest bearing or escrow account pending final determination of the protest action.

(e) Upon a timely receipt of a protest, the Tax Administrator shall hold an informal conference within thirty (30) days of the date the protest is filed, with the taxpayer, and the Governor, or his or her designee, in an effort to resolve the protest matter.

(f) If the parties are able to resolve the matter at the informal conference, the Tax Administrator shall issue a written decision and order on the protest, summarizing the basis for the decision within seven (7) days of the informal conference.

(g) If the parties are unable to resolve the matter through informal conference, the Tax Administrator, within seven (7) days of the informal conference, shall inform the Governor and the taxpayer in writing that the matter remains unresolved and should be referred to the Pueblo de San Ildefonso Trial Court ("Trial Court"). The Governor shall refer the unresolved protest to the Trial Court within five (5) days of receipt of the notice from the Tax Administrator.

(h) The Trial Court shall hold a hearing upon receipt of the protest referral from the Governor. The taxpayer shall appear at the hearing, either in person or through representatives of his choice. The hearing shall not be open to the public and shall be conducted in an informal manner. Technical rules of procedure and evidence shall not apply at the hearing, but the hearing shall be conducted to allow the Tax Office and the taxpayer to present their evidence and positions in a fair and reasonable manner. The Trial Court shall make a complete record of the hearing, either using a tape recording or written transcript.

(i) If the taxpayer or Tax Office is dissatisfied with the action and order of the Trial Court after the hearing, the dissatisfied party may file an appeal with the Pueblo de San Ildefonso Supreme Court ("Supreme Court") within ten (10) days of receipt of the Court decision. The review by the Supreme Court shall be on the record and the decision of the Supreme Court shall be final and not subject to further review.

(j) The Trial Court or the Supreme Court shall set aside a tax determination of the Tax Office only if it is found to be:

(1) Arbitrary, capricious or an abuse of discretion; or

(2) Not otherwise in accordance with the laws of the Pueblo de San Ildefonso or the United States.

(k) If the Trial Court or Supreme Court finds that all or some portion of the protested valuation and tax due is correct and payable by the taxpayer, that amount of the tax and any interest that may have accrued thereon shall be paid to the Pueblo by the Finance and Accounting Department from the funds held in the escrow account.

(l) If the Trial Court or Supreme Court finds that all or some portion of the valuation and tax due is found to be incorrect, that amount of tax and any interest that may have accrued thereon shall be paid over by the Finance and Accounting Department to the protestant at the time of the final determination of valuation and tax due.