Chapter 5.34 — APPEALS

Any person aggrieved, or any person whose interests are adversely affected by any acts or determinations of the tax collector/license collector or any employee charged with the administration and enforcement of Chapters 5.04—5.32 of this code may appeal the act or determination to the board of supervisors as provided in this chapter.

(Ord. 79-348-A § 1 (part), 1979.)

A.

Appeals to the board of supervisors pursuant to Section 5.34.010 shall be taken by filing a written notice of appeal with the clerk of said board no later than the fifth business day after the day on which the act or determination appealed from was made.

B.

In computing the time within which the notice of appeal shall be filed, the day on which the act was taken or the determination was made shall be excluded.

C.

The filing fee established by resolution of the board of supervisors shall accompany the notice of appeal.

(Ord. 79-348-A § 1 (part), 1979.)

The notice of appeal shall include the following information:

A.

The act or determination appealed from;

B.

The identity of the appellant and interest in the matter;

C.

A concise statement of the reasons which, in the opinion of the appellant, render the act done or determination made unjustified or inappropriate. If it is claimed that there was error or abuse of discretion on the part of the tax collector or other employee of the county, or that the decision is not supported by the facts presented for consideration, then these grounds should be specifically stated.

(Ord. 79-348-A § 1 (part), 1979.)

Upon receipt of the notice of appeal, the board of supervisors shall set the matter for hearing not later than thirty days following the date on which the notice was filed. Written notice of the date and time set for hearing the appeal shall be given by the clerk to the appellant, and the tax collector or employee whose action or determination is appealed from, at least ten days before the hearing on the appeal. The tax collector or employee shall furnish the board with all information relevant to the action taken or determination made.

(Ord. 79-348-A § 1 (part), 1979.)

A.

At the time set for hearing, the board of supervisors shall review all information submitted by the appellant and the tax collector or employee.

B.

Based on the hearing the board may make any order it deems just and proper. The decision of the board shall be rendered within thirty days following the date of the hearing. Said decision shall be final.

C.

Regardless of the board's decision, either party may file with the clerk a written request for findings of fact. Said request must be made within five business days after the day of the decision. Said findings shall be transmitted within thirty days of the date when the written request is filed with the clerk.

(Ord. 79-348-A § 1 (part), 1979.)