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Commission's rendering of its decision and, if necessary, the issuing of a final assessment and demand for payment or issuing of a certificate of indebtedness. C) Within thirty (30) days after service of notice of the proposed assessment, the taxpayer may file with the Commission a written protest under oath, signed by himself or his authorized agent, setting forth the taxpayer's reasons for opposing the proposed assessment. D) The Commission may, in its discretion extend the time for filing a protest for any period of time not to exceed an additional ninety-day period. SECTION 19: Hearing on proposed assessments. A) (1) The Commission's business agent or other designated representative shall serve as a hearing officer to review all written protests submitted by taxpayers, hold all hearings, and make written findings as to the applicability of proposed assessments. (2) Decisions of the hearing officer shall be final unless revised by the Commission. (3) The hearing on written and oral protests and determinations made by the hearing officer shall not be subject to the provisions of the Arkansas Administrative Procedure Act, A.C.A. § 25-15-201 et seq. (B) The actual hearing of the written protest shall be held in the Commission's offices or other location set forth in the notice thereof to the taxpayer. (C) (1) The hearing officer shall set the time and place for hearing on the written protest, and shall give the taxpayer reasonable notice thereof. (2) At the hearing the taxpayer may be represented by an authorized representative and may present evidence in support of his position. (3) After the hearing officer shall render hid decision in writing and shall serve copies upon both the taxpayer and the Commission. (4) (a) If the proposed assessment is sustained, in whole or part the taxpayer may request in writing, within twenty (20) days of the mailing of the decision, that the Commission revise the decision of the hearing officer. (b) If the Commission refuses to make a revision or if the taxpayer does not make a request for revision, then a final assessment shall be made upon the determination of the hearing officer or the Commission. (c) A taxpayer may seek relief from the final decision of the hearing officer or the Commission on a final assessment of a tax deficiency by following the procedure set forth in Section 20 of this ordinance. (D) (1) In addition to the hearing procedures set out subsections a---c of this section, the Commission may hold administrative hearings by telephone, video conference, or other electronic means if the Commission or the hearing officer determines that conducting the hearing in such a manner: (a) Is in the best interest of the taxpayer and the Commission; (b) Is agreed by both parties;