§ 8-2.1131. Tax Assessment—Hearing—Application and Determination.

Within ten (10) days after the date of service, the person may apply in writing to the Administrator for a hearing on the assessment. If an application for a hearing before the City is not made within the time herein prescribed, the tax assessed by the Administrator shall become final and conclusive. Within thirty (30) days of the receipt of any such application for hearing, the Administrator shall cause the matter to be set for hearing before him or her not later than thirty-five (35) days after the receipt of the application, unless a later date is agreed to by the Administrator and the person requesting the hearing. Notice of such hearing shall be given by the Administrator to the person requesting such hearing not later than five (5) days prior to such hearing. At such hearing said applicant may appear and offer evidence why the assessment as made by the Administrator should not be confirmed and fixed as the tax due. After such hearing, the Administrator shall determine and reassess the proper tax to be charged and shall give written notice to the person in the manner prescribed in Section 8-2.1130 for giving notice of assessment. The amount determined to be due shall be payable after fifteen (15) days unless appealed.

(Ord. No. 3672-C.S., § 2, effective 11-28-17)