181.12  APPEAL.
   Any operator aggrieved by any decision of the Tax Commissioner with respect to the amount of such tax, interest and penalties, if any, may appeal to the Board of Review by filing a notice of appeal with it within ten days of the serving or mailing of the determination of tax due.  The Board shall fix a time and place for hearing such appeal, and shall give notice in writing to such operator at his last known place of business.  The findings of the Board shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice and hearing.  Any amount found to be due shall be immediately due and payable upon the service of notice.
(Ord. 1, 1983)