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be mailed to the taxpayer. The hearing shall be conducted in accordance with the procedures <br /> established by the finance and budget committee. Further appeal can be made to the city council. <br /> The finance and budget committee or city council may reverse or modify an action of the <br /> director and ascertain the correct amount of the fee or tax due if the director's determination <br /> violates the terms of this chapter or is contrary to law. The decision of the city council shall be <br /> final. During the appeal process, interest on any taxes owed and unpaid will continue to accrue <br /> until payment is received. The taxpayer may stop the accrual of interest by paying the <br /> assessment, and then appealing the tax assessment. If the taxpayer pays the full assessment, and <br /> then prevails in the appeal, any part of the tax paid, but not owing, will be refunded, plus any <br /> interest which has accrued on such funds. If no such petition, as provided for herein, is filed <br /> within the twenty-day period, the assessment or amount of tax or fee due shall become payable <br /> on or prior to the due date. Appeals can then be made following the above procedures. <br /> The finance and budget committee or city council may, by subpoena, require the attendance <br /> of any person, and may also require him/her to produce any pertinent books and records. Any <br /> person served with such subpoena shall appear at the time and place therein stated and produce <br /> the books and records required, if any, and shall testify truthfully under oath administered by the <br /> city council as to any matter required of him/her pertinent to the appeal, and it is unlawful for <br /> him/her to refuse so to do. <br /> is hereby amended to read as follows: <br /> 3.19.140 Appeals. <br /> A. Any taxpayer, except one who has failed to comply with EMC 3.19.060, aggrieved by the <br /> amount of the fee or tax found due by the director under the provisions of this Chapter, <br /> Chapter 3.20, 3.24, 3.28, or 3.36 may file a written appeal with the director requesting a <br /> hearing before a hearing examiner appointed by the director. <br /> B. Appeal must be made within twenty (20) days from the time such taxpayer was given notice <br /> of the disputed amount. <br /> C. Appeals must be in writing and must contain the following: <br /> 1. The name and address of the taxpayer; <br /> 2. A statement identifying the determination of the director from which the appeal is taken; <br /> 3. A statement setting forth the grounds upon which the appeal is taken and identifying <br /> specific errors the director is alleged to have made in making the determination; and <br /> 4. A statement identifying the requested relief from the determination being appealed. <br /> D. The hearing examiner shall, as soon as practicable, fix a time and place for the hearing of <br /> such appeal and mail a notice of the time and place for hearing the appeal to the taxpayer. <br /> E. The hearing examiner may establish procedures for hearing such appeal and may, by <br /> subpoena, require the attendance of any person, and may also require him/her to produce any <br /> pertinent books and records. Any person served with such subpoena shall appear at the time <br /> and place therein stated and produce the books and records required, if any, and shall testify <br /> 4 <br />