§13–904.

    (a)    The tax collector shall:

        (1)    investigate each claim for refund; and

        (2)    conduct a hearing at the request of the claimant prior to a final determination on the claim.

    (b)    The tax collector shall give the claimant notice of:

        (1)    the determination of the claim for refund; and

        (2)    any delay in paying an allowed claim.