(A) Any person affected by a determination may file a petition for redetermination with the Tax Administrator within ten business days of service of notice of the tax deficiency. A determination becomes final if a petition for redetermination is not timely filed. Payment in full of all taxes, penalties, and interest as determined by the Tax Administrator to be due is a prerequisite to filing a petition for redetermination. Filing a petition for re-determination and refund is a prerequisite to seeking judicial review.
(B) If a petition for redetermination is filed within the allowable period, the Tax Administrator shall reconsider the determination and grant an oral hearing if requested. The Tax Administrator shall grant the petitioner an oral hearing with ten days' notice of the time and place.
(C) The Tax Administrator may decrease or increase the amount of the determination as a result of the hearing and if an increase is determined, such increase shall be due on notice of the decision.
(D) The decision of the Tax Administrator on redetermination becomes final and payment is due ten business days after the decision is mailed unless the petitioner files an appeal to the City Council within that time. The appeal shall be filed with the Tax Administrator. The City Council's decision shall be final when reduced to writing and mailed to the petitioner and all amounts due must be paid within ten business days of mailing of the City Council decision.
(Ord. 2017-13, passed 11-27-2017)