(a) The finance director shall notify the taxpayer in writing of the time and place fixed for the hearing.

(b) Only the matters set forth in the taxpayer's petition for hearing shall be considered by the finance director.

(c) Such hearing shall be informal and no transcript, rules of evidence, or filing of briefs shall be required.

(d) The taxpayer may elect to file a written brief, in which case, the tax administrator may submit a brief in response thereto.

(e) The decision of the finance director shall be in writing and notice thereof shall be given to the taxpayer. Unless the taxpayer seeks further review of the director's decision within ten days of the date of such decision as provided in this article, the tax, together with any penalty and interest thereon, shall be paid within 30 days after the date of such decision.

(f) The burden of proof shall be on the one making such claim under such reasonable requirements of proof as the finance director may prescribe.

(g) Every hearing before the finance director under this article shall be held in the City. (Code 1979, § 36-204)