(a) If the State TaxCommission determines that the issuance of a warrant commanding alevy upon the real and personal property of the applicant was notreasonable under the circumstances, said warrant shall be vacated.
(b) If the State TaxCommission determines that the amount warranted was not appropriateunder the circumstances, the warrant shall be reduced or abated consistentwith the findings in such decision.
(c) A decision of theState Tax Commission rendered after a hearing as provided for in thisPart, where relevant, may be introduced into evidence by either partyat a hearing held pursuant to the provisions of Part 3000 of thisTitle. Such decision shall not be considered conclusive of any relevantissues to be decided or determined at a hearing held pursuant to Part3000 of this Title.
(d) The State Tax Commissionshall not be precluded from issuing a warrant for taxes, penaltiesor interest determined to be due and owing from any person after ahearing held pursuant to Part 3000 of this Title.