In the event the taxpayer has exhausted all local remedies, the taxpayer may apply for a review of the decision of the finance director in the Arapahoe County district court in accordance with Section 29-2-106.1(8), C.R.S. Such review must be sought not later than thirty days after the taxpayer's exhaustion of local remedies. (Ord. 1993-7 Exh. B (part))