If the Oregon Department of Revenue is the Tax Administrator, all appeals shall be filed in the Oregon Tax Court. See O.R.S. 305.620(6). In all other cases, any person aggrieved by any decision of the Tax Administrator may appeal to the City Council by filing a written appeal with the Tax Administrator within 10 business days of the serving or mailing of the decision being appealed. The Tax Administrator shall schedule the hearing on a City Council agenda and provide the appellant notice of the hearing at least 10 business days before the hearing. The City Council may agree to a compromise of the amount of tax remittance if there is a good faith dispute over the amount owed. Any person may appeal the issuance of a rule or regulation issued by the Tax Administrator to the City Council by filing a written appeal within 10 business days of the mailing of the notice of the regulation.
(Prior Code, Ord. 176, passed 1-9-1980; Am. Ord. 95-327, passed 6-14-1995; Am. Ord. 97-348, passed 11-12-1997; Am. Ord. 00-361, passed 7-26-2001; Am. Ord. 07-402, passed 7-9-2007; Am. Ord. 19-432, passed 6-12-2019; Am. Ord. 21-441, passed 11-10-2021)