A. The provisions of this section apply to any decision (other than a decision relating to a refund pursuant to Section 3.35.150 of this chapter), deficiency determination, assessment, or administrative ruling of the Tax Administrator (other than the adoption of rules and regulations for the implementation of this chapter to be implemented prospectively). Any person aggrieved by any such decision may appeal to the City Manager by filing a notice of appeal with the City Clerk within 14 days of the date of the decision, deficiency determination, assessment, or administrative ruling of the Tax Administrator from which appeal is taken. Compliance with this Section shall be a prerequisite to a suit thereon. Nothing herein shall permit the filing of a claim or action on behalf of a class or group of taxpayers.
B. The matter shall be scheduled for hearing before an independent hearing officer selected by the City Manager no more than 30 days from the receipt of the appeal. The appellant shall be served with notice of the time and place of the hearing, as well as any relevant materials, at least five calendar days prior to the hearing. The hearing may be continued from time to time upon mutual consent. At the time of the hearing, the appealing party, the Tax Administrator, and any other interested person may present such relevant evidence as he or she may have relating to the determination from which the appeal is taken.
C. Based upon the submission of such evidence and the review of the city's files, the hearing officer shall issue a written notice and order upholding, modifying or reversing the determination from which the appeal is taken. The notice shall be given within 14 days after the conclusion of the hearing and shall state the reasons for the decision. The notice shall specify that the decision is final and that any petition for judicial review shall be filed in accordance with Code of Civil Procedure Section 1094.6.
D. All notices under this section may be sent by U.S. mail, postage prepaid, and shall be deemed received on the third calendar day following the date of mailing, as established by a proof of mailing. (Ord. 09-2053, (part), 2009)