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7 <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 /> • <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 eChapter, <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 directo <br /> eenee. <br /> B_- n-Appeal must be made within twenty(20)days from the time such taxpayer was given <br /> notice of suehthe disputed amount.If no appeal is filed within the twenty(20)day period,the <br /> assessment or amount of tax or fee due shall become final and payable upon expiration of the <br /> twentieth(20th)day and accrue interest thereafter. ":= -.. - - -•.., •- •- • •-- -. • =, <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 /> 4 <br /> 19 <br />