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(a) Procedures. After receipt of the Tax Collector's decision, the appellant may file an appeal with the Superior Court pursuant to California Government Code Section 53069.4. The appeal shall be submitted within twenty (20) days of the date of mailing of the Tax Collector's decision, with the applicable filing fee. The appeal shall state the reasons the appellant objects to the Tax Collector's findings or decision.
(b) Review. The Superior Court shall conduct a de novo hearing, except that the contents of the Tax Collector's file shall be received into evidence. A copy of the notice of violation and imposition of penalty shall be entered as prima facie evidence of the facts stated therein.
(c) Filing Fee. The Superior Court filing fee shall be twenty-five ($25.00). If the court finds in favor of the appellant, the amount of the fee shall be reimbursed to the appellant by the City and County of San Francisco. Any deposit of penalty shall be refunded by the City and County of San Francisco in accordance with the judgment of the court.
(Added by Ord. 177-01, File No. 010826, App. 8/17/2001)