A. Filing an appeal. If the service user or service supplier is aggrieved by any decision or administrative ruling of the Tax Administrator, or with the failure to grant a refund or exemption as provided for under this subchapter, he or she may appeal to a Board of Review comprised of the City Manager, the Community Development Director and the Public Works Director, or their duly authorized designee, by filing a notice of appeal with the Tax Administrator within 14 days of the decision or administrative ruling that aggrieved the service user or service supplier. The Tax Administrator shall thereupon fix a time and place for a hearing of such appeal. The Tax Administrator shall give notice to such person of the time and place of hearing as provided herein.
B. Notice of appeal. The notice of appeal filed by the service user or service supplier shall contain the name and address of the person appealing the action, the decision appealed from, and the grounds for the appeal. A defect in the form of the notice does not affect its validity or the right to an appeal. The notice of appeal shall be accompanied by the fee fixed by resolution of the City Council. The notice of appeal shall be served upon the Tax Administrator by a deposit of the notice in the United States mail, postage prepaid thereon, addressed to the Tax Administrator. For the purpose of this section, a service by mail is complete at the time of deposit in the United States mail. Within 15 days after the date of service, the person assessed may either apply in writing to the Tax Administrator for a hearing on the assessment, or may file a written request that such hearing be waived. If the person neither requests a hearing upon the assessment nor requests a waiver of hearing within the prescribed time, the Tax Administrator's decision becomes final, and penalties and interest as provided by this subchapter shall continue to accrue until paid.
C. Waiver of hearing. If the person requests that the hearing be waived, the Tax Administrator may either grant such request and notify the person thereof in writing, or may, at his or her discretion, deny the request and set the appeal for hearing at the time and in the manner prescribed herein. If the Tax Administrator grants the request for waiver of hearing, the Board of Review shall consider the appeal without conducting a hearing on the matter, and issue its written decision within 30 days of the date upon which the Tax Administrator granted the request for waiver of hearing. The decision of the Board of Review shall be served upon the appealing service user or service supplier, by a deposit of a copy of the decision in the United States mail, postage prepaid thereon, addressed to such person.
D. Notice of hearing before Board of Review. If the person requests a hearing upon any decision or administrative ruling of the Tax Administrator or if the Tax Administrator denies the request for the waiver of hearing, the Tax Administrator shall cause the matter to be set for hearing before the Board of Review no later than 90 days after the date of the application, or as the case may be, the date of the Tax Administrator’s denial of the request for waiver of hearing. Notice of the time and place of the hearing shall be mailed to the person appealing the decision of the Tax Administrator, not later than 15 days before the date set for hearing, and, if the Tax Administrator desires the person to produce specific records at such hearing, such notice may designate the records required to be produced.
E. Hearing before Board of Review. At the hearing, the person appealing the decision and the Tax Administrator may submit such evidence as they believe to be relevant to their respective positions. The Board of Review may require the presentation of additional evidence from either the person assessed or from the Tax Administrator, or from both, and may continue the hearing from time to time for the purpose of allowing the presentation of additional evidence. The Board of Review shall issue a written decision within 30 days of the conclusion of the hearing. The decision of the Board of Review shall be served upon the appealing service user or service supplier, by a deposit of a copy of the decision in the United States mail, postage prepaid thereon, addressed to such person.
F. Written exceptions. Within 15 days from the date of service of the notice of decision of the Board of Review, the person appealing the decision of the Tax Administrator may file written exceptions to the decision of the Board of Review. . Upon filing of written exceptions, the Board of Review may either deny the exceptions or modify its decision, as it deems appropriate. If the Board of Review may either deny the exceptions or modify its decision, as it deems appropriate. If the Board of Review modifies its decision, it shall cause a written notice of decision, as required herein, to be given to the person appealing the decision of the Tax Administrator, at the time and in the manner provided herein. If the Board of Review does not modify its decision within 30 days from the service of such exceptions, the exceptions shall be deemed denied.
G. Effect of delay in administrative proceeding. Failure of the Tax Administrator to set any hearing within the time prescribed herein, and failure of the Board of Review to complete any procedure prescribed in this section within the period stated, shall not affect the validity of any proceedings taken hereunder. The city's failure to meet the notice and timing requirements under this section does not constitute a waiver of the city's rights; nor does such a failure abrogate any decision of the Tax Administrator or the Board of Review.
H. Effect of payment of a tax. Acceptance of any payment upon a tax, the validity of which has not previously been passed upon by the Board of Review, shall not preclude the Tax Administrator from subsequently levying another assessment in any case where the original assessment does not truly reflect the correct tax liability.
('65 Code, § 33B-14) (Ord. No. CS-621 § 1 (part); Am. Ord. No. 2000-001§ 1 (part); Ord. No. 2006-009 § 22 (part); Ord. No. 2008-007½ § 16)