(a) Anyone one who has paid the fee imposed by this article shall file a claim for a refund no later than thirty (30) days after the fee is paid over to the City by written notice of such claim with the Director of Finance setting forth with particularity all objections thereto. The burden of proof shall be upon the aggrieved party to show that the fee was paid and is incorrect and contrary to law, in whole or in part. The Director of Finance shall review the refund claim and provide for any necessary hearing, render a decision on the claim and forthwith either notify the protesting party of such decision in writing or direct that a refund be issued, all within a reasonable time. Said decision shall be issued by certified mail, return receipt requested.
(b) If aggrieved by the decision of the Director of Finance, the protesting party may appeal the decision of the Director of Finance to the Circuit Court of Wood County within thirty (30) days after service of the Director of Finance’s decision.
(1) The appeal shall be taken by the filing of a petition and notice, which petition and notice shall be served upon or accepted by the Director of Finance as an original notice. When the petition and notice is so served it shall, with the return or acceptance thereon, be filed in the Office of the Clerk of the Wood County Circuit Court and docketed as other cases, with the aggrieved party as plaintiff and the Director of Finance as defendant.
(2) The filing of the appeal shall not stay the collection of the fee unless the plaintiff shall file with such clerk a bond for the use of the defendant, with sureties approved by the Clerk of the Circuit Court of Wood County, the penalty of the bond to be not less than the total amount of the fee, and accumulated penalties to the date of the appeal, and conditioned that the plaintiff shall perform the orders of the Wood County Circuit Court; provided, that the judge of the Wood County Circuit Court may stay the collection of the fee, and accumulated penalties without the requirement of a bond, upon a proper showing by the plaintiff that the properties of the plaintiff are sufficient to secure performance of the Wood County Circuit Court’s orders or that the ends of justice will be served thereby.
(3) The Wood County Circuit Court shall hear the appeal and determine anew all questions submitted to it on appeal from the decision of the Director of Finance. In such appeal a certified copy of the Director of Finance‘s fee assessment shall be admissible and shall constitute prima facie evidence of the fee due under the provisions of this article.
(c) The administrative remedies set forth in this section are exclusive. Failure to timely file a refund claim in accordance with this section shall preclude any right to refund with respect to any fee paid to the city prior to the claim. If no appeal is taken pursuant to
this section with thirty (30) days after service of the Director of Finance’s decision, said decision shall become final and conclusive and not subject to administrative or judicial review. The amount of the fee and accumulated penalties, if any, due the city under such decision shall be due and payable on the day following the date upon which such decision becomes final.
(Ord. 0-1382. Passed 1-11-11.)