Any taxpayer aggrieved by any decision of the Tax Administrator with respect to the amount of tax, interest, penalties and fees, if any, due under this chapter may appeal to the City Manager by filing a notice of appeal with the City Clerk within 30 calendar days of the serving or mailing of the Tax Administrator's determination of the amount due. The City Clerk, or his or her designee, shall fix a time and place for hearing such appeal, and the City Clerk, or his or her designee, shall give notice in writing to such taxpayer at the last known place of address. The findings and determination of the City Manager shall be in writing and shall be final and conclusive. Any amount found to be due shall be immediately due and payable upon delivery of the City Manager’s determination to the taxpayer.
(Ord. 3352 § 1 (part), 2022.)