Any person aggrieved by any decision of the Treasurer-Tax Collector with respect to the amount of tax, interest, penalties, and fees, if any, due under this article may appeal to the Board of Supervisors by filing a notice of appeal with the Clerk of the Board within 15 days of service of the notice of determination of tax due. The Clerk of the Board, or his or her designee, shall fix a time and place for hearing such appeal, and the Clerk of the Board, or his or her designee, shall give notice in writing to such person at the last known address. The decision of the Board of Supervisors shall be final and conclusive and shall be served upon the appellant in accordance with § 5.03.195. Any amount found to be owed to the county shall be immediately due and payable upon the service of the decision.
(Measure C Initiative, adopted 2018)