A. Any operator against whom a determination is made under § 8.02.100 or any person directly interested may petition for a re-determination and redemption and refund within the time required in § 3.50.100 hereof. If a petition for re-determination and refund is not filed within the time required in § 3.50.100, the determination becomes final at the expiration of the allowable time.
B. If a petition for re-determination and refund is filed within the allowable period, the Tax Administrator shall reconsider the determination, and, if the person has so requested in their petition, shall grant the person an oral hearing, and shall give them 10 days’ notice of the time and place of the hearing. The Tax Administrator may continue the hearing as needed.
C. The Tax Administrator may decrease or increase the amount of the determination as a result of the hearing, and if an increase is determined, such increase shall be payable immediately after the hearing.
D. The order or decision of the Tax Administrator upon a petition for re-determination of redemption and refund becomes final 10 days after service upon the petitioner of notice thereof, unless appeal of such order or decision is filed with the Municipal Court within 10 days after service of such notice.
E. No petition for re-determination of redemption and refund or appeal thereof shall be effective for any purpose unless the operator has first complied with the payment provisions hereof.
(Ord. 1477, passed 5-16-2018)