Any operator aggrieved by the decision of the Tax Administrator with respect to the amount of such tax, interest and penalties, if any, may appeal to the Board of Review by filing a notice of appeal with the Board within 15 days of the serving or mailing of the determination of tax due. The Board of Review shall fix a time and place for hearing such appeal, and shall give notice in writing to such operator at its last known place of address. The findings of the Board of Review shall be final and conclusive and shall be served upon the operator in the manner prescribed in Section 701.08 for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.
(Ord. 5039. Passed 5-5-03.)