882.12  APPEAL.
   Any operator aggrieved by any decision of the Finance Director with respect to the amount of such tax, interest, and penalties, if any, may appeal to the Board of Tax Review by filing a notice of appeal with the Finance Director and the Clerk of Council within fifteen days of the serving or mailing of the determination of tax due. The Board of Tax Review shall fix a time and place for hearing such appeal, and shall give notice in writing to such operator at their last known place of business. The findings of the Board of Tax Review shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.
(Ord. 2017-14.  Passed 9-5-17.)