(A) (1) Any taxpayer aggrieved by the amount of the fee or tax found by the City Recorder to be required under the provisions of this subchapter may appeal to the City Council from the finding by filing a written notice of appeal with the City Recorder within five days from the time the taxpayer was given notice of the amount.
(2) The Recorder shall, as soon as practicable, fix a time and place for the hearing of the appeal, which time shall not be more than ten days after the filing of the notice of appeal; and he or she shall cause a notice of the time and place thereof to be delivered or mailed to the appellant.
(3) At the hearing, the taxpayer shall be entitled to be heard and to introduce evidence in his or her own behalf.
(4) The City Council shall thereupon ascertain the correct amount of the fee or tax by resolution, and the City Recorder shall immediately notify the appellant thereof; which amount, together with costs of the appeal, if appellant is unsuccessful therein, must be paid within three days after the notice is given.
(B) The Mayor of the City of Union, Oregon, may by subpoena require the attendance thereat of any person, and may also require him or her to produce any pertinent books and records. Any person served with the subpoena shall appear at the time and place therein stated and produce the books and records required, if any, and shall testify truthfully under oath administered by the Mayor as to any matter required of him or her pertinent to the appeal; and it shall be unlawful for him or her to fail or refuse so to do.
(Ord. 247, passed 12-3-1956) Penalty, see § 110.999