3.19.140 Administrative appeal.
A. Any person, except one who has failed to comply with Section 3.19.060, aggrieved by the amount of the fee or tax determined by the director to be required under the provisions of this chapter, Chapter 3.20, 3.24, 3.28, or 3.36 may appeal from such determination by filing a written notice of appeal with the director within thirty days from the date written notice of such amount was mailed to the taxpayer. The hearing examiner shall, as soon as practical, fix a time and place for the hearing of such appeal, and shall cause a notice of the time and place thereof to be delivered or mailed to the parties. The hearing shall be conducted in accord with the provisions of this chapter.
B. Appeals must be in writing and must contain the following:
1. The name and address of the taxpayer;
2. A statement identifying the determination of the director from which the appeal is taken;
3. A statement setting forth the grounds upon which the appeal is taken and identifying specific errors the director is alleged to have made in making the determination; and
4. A statement identifying the requested relief from the determination being appealed.
C. The hearing examiner may establish procedures for hearing such appeal and may, by subpoena, require the attendance of any person, and may also require him/her to produce any pertinent books and records. Any person served with such 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 hearing examiner as to any matter required of him/her which is pertinent to the appeal, and it is unlawful for him/her to refuse to do so.
D. The director’s decision shall be prima facie correct and the taxpayer shall have the burden of proving by a preponderance of the evidence that the director’s determination was erroneous. The hearing examiner may, after appropriate findings of fact and conclusions of law, reverse or modify an action of the director and ascertain the correct amount of the fee or tax due. The decision of the hearing examiner shall be final.
E. During the appeal process, interest on any taxes owed and unpaid will continue to accrue until payment is received. The taxpayer may stop the accrual of interest by paying the assessment and then appealing the tax assessment. If the taxpayer pays the full assessment and then prevails in the appeal, any part of the tax paid, but not owing, will be refunded, plus any interest which has accrued on such funds. (Ord. 3710-19 § 1, 2019.)