A. An operator against whom a determination is made under Section 3-3-10 of this Chapter or a person directly interested may petition for a redetermination, redemption and refund within the time required in Section 3-3-14 of this Chapter. If a petition for redetermination and refund is not filed within the time required, the determination is final on expiration of the allowable time.
B. If a petition for redetermination and refund is filed within the allowable period, the Tax Administrator shall reconsider the determination and, if the operator requested a hearing in the petition, shall grant the hearing and give the operator fourteen (14) days' notice of the time and place of the hearing. The Tax Administrator may continue the hearing if necessary.
C. The Tax Administrator may change the amount of the determination as a result of the hearing. If an increase is determined, the increase is payable immediately after the hearing.
D. The decision of the Tax Administrator on a petition for redetermination becomes final fourteen (14) days after service of notice on the petitioner unless appeal of the decision is filed with the Tax Committee within fourteen (14) days after notice is served.
E. A petition for redetermination or an appeal is not effective unless the operator has complied with the payment provisions. (Ord. 493-92, 4-13-92)