Any person who is aggrieved by any determination of the City Administrator regarding liability for payment of the tax, the amount of tax owed, or the amount of tax that is subject to refund or rebate may appeal the determination to the Canby City Council. All appeals must be in writing and must be filed within 10 days of the determination by the City Administrator. No appeal may be made unless the person has first paid the tax due as determined by the City Administrator.