Any operator aggrieved by any decision of the Tax Administrator with respect to the amount of the tax, interest and penalties, if any, may appeal to the Board of Supervisors by filing a notice of appeal with the county’s Clerk within 15 days after the service or mailing of the determination of the tax due. The Board of Supervisors shall fix a time and place for hearing the appeal, and the county’s Clerk shall give notice in writing to the operator at his or her last known place of address. The findings of the Board of Supervisors shall be final and conclusive and shall be served upon the appellant in the manner prescribed in this article for the service of a notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.
(1966 Code, § 17A-10) (Ord. 499, § 10)