Any operator aggrieved by any decision of the Tax Commissioner with respect to the amount of the tax, interest and penalties, if any, may appeal to the Board of Review as created and constituted under § 181.13 by filing a notice of appeal with the Board within 30 days of the serving or mailing of the determination of tax due. The Board shall fix a time and place for hearing the appeal, and shall give notice in writing to the operator at his or her last known place of address. 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 of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.
(Ord. 36-1978, passed 5-8-1978)