(A) Within ten calendar days after the date of service of the notice of assessment, the person may apply in writing to the Treasurer-Tax Collector for a hearing on the assessment.
(B) If application for a hearing is not made within the time herein prescribed, the tax, penalties, fees, and/or interest determined by the Treasurer-Tax Collector shall become final and conclusive, and shall be immediately due and payable.
(C) If such application is made, the Treasurer-Tax Collector shall, upon receipt of such application, cause the matter to be set for hearing. The hearing shall be held not fewer than ten calendar days, and not more than 45 calendar days from receipt of the written request for hearing, unless a later date is agreed to by the Treasurer-Tax Collector and the person requesting the hearing.
(D) Notice of the hearing shall be given by the Treasurer-Tax Collector to the person requesting such hearing not fewer than five business days prior to such hearing. The notice shall set the date, time, and place for hearing and shall order the person requesting the hearing to show cause why such amount specified in the notice of assessment should not be confirmed.
(E) The person requesting the hearing may appear and offer evidence at the hearing why the assessment as determined by the Treasurer-Tax Collector should not be confirmed and fixed as the tax, penalties, fees, and/or interest due.
(F) After such hearing the Treasurer-Tax Collector shall determine the proper tax to be charged and shall issue, in accordance with § 5.03.195, a notice of determination of tax due to the person requesting the hearing stating the Treasurer-Tax Collector's determination and the amount of tax, penalties, fees, and interest.
(G) The amount determined to be due shall be payable after 15 calendar days of written notice unless it is appealed to the Board of Supervisors.
(Measure C Initiative, adopted 2018)