A. A taxpayer aggrieved by the amount of the tax, fee, interest, or penalty assessed by the mayor under the provisions of this chapter may appeal the mayor's final decision only as provided in this section. An aggrieved taxpayer may appeal a mayor's final ruling under § 5.40.310 only if the taxpayer has exhausted the administrative remedies set forth in that section.
B. A person aggrieved by the denial of a refund by the mayor under the provisions of this chapter may appeal the mayor's final decision as provided in this section.
C. An appealable final decision may be appealed to the superior court by filing a notice of appeal in accordance with the applicable rules of court governing appeals to that court in civil matters. The notice of appeal must be filed within 30 days from the date that the final decision was delivered or mailed to the taxpayer.
(Ord. 2002-09, 2002)