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Any person served pursuant to Section 3.08.310 of this chapter may, within fifteen (15) days after service or mailing of such notice, make application in writing to the director of finance for a hearing to review the amounts determined and assessed under Section 3.08.290 or 3.08.300 of this chapter. If application by the person for a hearing is not made within the time prescribed, the tax, interest, and penalties, if any, determined by the administrator shall become final and conclusive and immediately due. (Prior code § 23.05.507)
Any person aggrieved by any decision of the director of finance with respect to any determination made pursuant to Section 3.08.320 of this chapter may appeal to the council by filing a notice of appeal with the city clerk within fifteen (15) days after service of the administrator's decision. The council may hear the matter itself or may refer the matter to a hearing examiner as authorized by Section 1.24.050 of this code. The council decision shall be final and conclusive and shall be served upon the appellant in the manner prescribed by Section 3.08.310 of this chapter. Any amounts determined shall be due and payable upon the service of notice. (Prior code § 23.05.508)