§ 3.20.150. Redetermination; appeals.

(A)

Any person against whom a determination is made under Section 3.20.100, or any person directly interested, may petition for a redetermination and redemption and refund within the time required in Section 3.20.100 of this chapter. If a petition for redetermination and refund is not filed within the time required in Section 3.20.100, 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 her or his petition, shall grant the person an oral hearing and shall give her or him ten 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; and, if an increase is determined, such increase shall be payable immediately after the hearing.

(D)

The order or decision of the Tax Administrator upon a petition for redetermination of redemption and refund becomes final ten days after service upon the petitioner of notice thereof, unless appeal of such redetermination is filed with the City Council within the ten days after service of such notice.

(E)

The City Council shall hear and determine appeals of redeterminations of the Tax Administrator, or any other order or decision of the Tax Administrator. Any person aggrieved by any decision of the Tax Administrator may appeal to City Council by filing a notice of appeal with the City Recorder within ten days of the serving or mailing of the notice of the decision given by the Tax Administrator. The Tax Administrator shall transmit said notice of appeal, together with the file of said appealed matter, to Council, who shall fix a time and place for hearing such appeal. Council shall give the appellant not less than ten days' written notice of the time and place of hearing of said appealed matter. Action by Council on appeals shall be decided by a majority of the members of Council present at the meeting where such appeal is considered. The City Council, may affirm, modify or reverse such redeterminations, orders or decisions or dismiss the appeals therefrom, as may be just. The decision of the City Council is final.

(F)

No petition for redetermination of redemption and refund or appeal therefrom shall be effective for any purpose unless the lodging tax collector has first complied with the payment provisions of this chapter.

(Ord. No. O2019-001, § 1 (Exh. A), 3-19-2019)