191.17 APPEALS.
   Any operator aggrieved by any decision of the Finance Director/designee with respect to the amount of such tax, interest and penalties, if any, may appeal to the City's Board of Review by filing a written notice of appeal with Finance Director/designee within fifteen days of the serving or mailing of the determination of tax due. The Finance Director/designee shall fix a time and place for hearing such appeal, and shall give notice in writing to such operator at operator's last known place of business. The findings of the Board of Review 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 if served personally or upon five days after mailing if served by mailing. Any appeal hearing shall be informal in nature and rules of evidence or civil procedure shall not apply.
(Ord. 100-95. Passed 9-18-95.)