(A) Any taxpayer aggrieved by any decision made by the Tax Administrator may, within ten days of the date of the decision, file an appeal in writing with the Clerk of the Board, accompanied by an appeal application fee which shall be set from time to time by the Board. The appeal shall be on a form provided by the Clerk of the Board and shall set forth with particularity the specific grounds upon which the appeal is made. Any grounds not set forth in the written appeal shall be deemed waived and the taxpayer shall thereafter be precluded from raising them.
(B) The Clerk of the Board shall set the appeal for hearing before the Board of Supervisors within 30 days after the date of filing of the appeal. Upon hearing the appeal, the Board of Supervisors shall consider the record and the evidence presented, de novo, and may sustain, modify, reject, or overrule, in whole or in part, the decision appealed from. The decision of the Board of Supervisors shall be expressed in the form of a written resolution concurred in by a majority of all of the members of the Board.
(1966 Code, § 21-220) (Ord. 601, § 1(part); Measure H Initiative, adopted 2018)