(a) Any person affected by a decision of the tax administrator (“the challenger”), except for decisions under Section 2.37.150, may challenge that decision by filing a written objection to the decision with the tax administrator. The objection must be filed within thirty (30) days of the issuance of the decision being challenged. If the tax administrator was required to provide notice of the decision, then the time to file an objection to the decision begins to run from the date of service of the notice of the decision. The tax administrator shall serve a written response to the objection within thirty (30) days of the filing of the objection, which period can be extended by the tax administrator for an additional thirty (30) days. The tax administrator’s response to the objection shall be served on the challenger either personally or by U.S. mail to the most recent address for the challenger in the tax administrator’s records.
(b) The challenger may request a hearing on the tax administrator’s response to the objection by filing a request for a hearing with the tax administrator within thirty (30) days of service of the response to the objection. If a timely request for a hearing on a response to the objection is filed with the tax administrator, the tax administrator shall set a hearing within sixty (60) days of the filing of the request for a hearing. Notice of the hearing shall be served on the challenger either personally or by U.S. mail to the most recent address for the challenger in the tax administrator’s records.
(c) At the hearing the challenger may present evidence and argument regarding the decision being challenged to show why the decision is incorrect and to show what it should be. Within sixty (60) days after the close of the hearing, which the tax administrator may extend for an additional sixty (60) days, the tax administrator shall serve a final determination on the decision, setting forth the tax administrator’s determination of the decision that was challenged. The final determination shall be served on the challenger either personally or by U.S. mail to the most recent address for the challenger in the tax administrator’s records. Service is effective upon deposit of the final determination in the U.S. mail.
(Ord. 5581 § 1 (part), 2022)