(A) Any person against whom a determination is made under § 34.023, or any person directly interested, may petition for a redetermination and redemption and refund within the time required in § 34.023. If a petition for redetermination and refund is not filed within the time required in § 34.023, the determination becomes final at the expiration of the allowable time.
(B) If a petition for redetermination and refund is filed within the allowable period, the Tax Administrator shall reconsider the determination and, if the person has so requested in his or her petition, shall grant the person an oral hearing and shall give him or her 20 days’ notice of the time and place of the hearing. The Tax Administrator may continue the hearing from time to time as may be necessary.
(C) The Tax Administrator may decrease or increase the amount of the determination as a result of the hearing; if an increase is determined, the increase shall be payable immediately after the hearing.
(D) The order or decision of the Tax Administrator upon a petition for redetermination and refund becomes final 20 days after service upon the petitioner of notice thereof, unless appeal of the order or decision is filed with the City Council within 20 days after the service of the notice.
(E) No petition for redetermination of redemption and refund or appeal therefrom shall be effective for any purpose unless the operator has first complied with the payment provisions hereof.
(Prior Code, § 35.024) (Ord. 893, passed 5-23-1977)