§ 6-1.430. Administrative Appeals.

(a)

Filing. Any person aggrieved by any decision of the Tax Collector or of any other officer of the city made pursuant to the provisions of this chapter may appeal therefrom to the Council within ten (10) days after notice thereof by filing with the City Clerk a written notice of appeal, briefly stating in such notice each of the grounds relied upon for appeal.

(b)

Hearing. If such appeal is made within the time prescribed, the City Clerk shall cause the matter to be set for hearing before the Council within thirty (30) days from the date of receipt of such notice of appeal, giving the appellant not less than ten (10) days notice in writing of the time and place of the hearing. Continuances shall not be granted except for good cause shown, and then only in the absolute discretion of the Council.

(c)

Findings; Notice. The findings and determinations of the Council at such hearing shall be memorialized by resolution within sixty (60) days after the hearing, and shall be final and conclusive. Within ten (10) days after such findings and determinations are made in the form of a resolution, the City Clerk shall give notice thereof to the appellant.

(d)

Failure to Appeal. In the event no appeal is taken by the permittee, the decision of the Tax Collector shall become final and conclusive on expiration of the time fixed for appeal in subsection (a) of this section.

(Added by Ord. 3266-C.S., § 2, effective 9-26-02)