Article 8 — Hearings and Appeals

2029 - Hearings on decisions of tax collector. 2029-1 - Application for hearing.

Any person aggrieved by any decision of the Tax Collector including, but limited to, decisions with respect to: (1) the issuance of a business tax certificate; (2) the refusal to issue or the revocation of a business tax certificate; (3) the amount of the business tax assessed; (4) a determination made on a claim for a refund; or (5) a determination made pursuant to Section 2010, must apply in writing, within twenty (20) days of the date of such decision, to the Tax Collector for a hearing on the decision. The application shall state concisely the legal and factual reasons upon which the applicant believes the Tax Collector made an incorrect decision. If an application for a hearing is not made within the time prescribed, the decision of the Tax Collector shall become final and conclusive, subject to Section 2029-4.

(Rep. & Reen. Ord. 4396—3/5/02)

2029-2 - Notice of hearing.

If an application for a hearing is timely made, the hearing officer, which shall be a designee of the Tax Collector, shall give not less than ten (10) days written notice to the Tax Collector and the applicant of the time and place of the hearing either by serving the notice personally or by depositing it in the United States mail, postage prepaid, and with respect to the applicant, it shall be addressed to the applicant at the applicant's last known address. The notice shall further state and require that the applicant must show cause at the time and place fixed in the notice why the decision of the Tax Collector should not be affirmed.

(Rep. & Reen. Ord. 4396—3/5/02)

2029-3 - Hearing by hearing officer.

At such hearing, the applicant may appear and offer evidence as to why the decision of the Tax Collector is incorrect. After the hearing, the hearing officer shall affirm, reject or modify the decision of the Tax Collector. Within thirty (30) days after such hearing, the hearing officer shall give written notice to the Tax Collector and the applicant of the decision either by serving such notice personally or by depositing it in the United States mail, postage prepaid, and with respect to the applicant, it shall be addressed to the applicant at the applicant's last known place of business. If the decision establishes that either a refund is due the taxpayer or that business taxes are due, the amount shall be due and payable to the Tax Collector or refundable to the taxpayer, as the case may be, within fifteen (15) days after the serving or mailing of the decision, unless an appeal is taken as provided in Section 2030.

(Rep. & Reen. Ord. 4396—3/5/02)

2029-4 - Compliance with administrative procedures—Mandatory.

A taxpayer must comply with the administrative procedures set forth in this Section 2029 and Section 2030 in their entirety before seeking any judicial relief.

(Rep. & Reen. Ord. 4396—3/5/02)

2030 - Appeals of decision of hearing officer. 2030-1 - Filing of appeal.

Any party aggrieved by a decision of the hearing officer made pursuant to Section 2029 must appeal to the Board of Supervisors by filing a notice of appeal with the Clerk of the Board within fifteen (15) days after service of the notice of decision. The notice of appeal shall be signed by the party appealing the decision, shall have attached a copy of the decision appealed from, and shall state clearly and concisely the legal and factual reasons upon which the appeal is based.

(Rep. & Reen. Ord. 4396—3/5/02)

2030-2 - Setting of hearing on appeal.

After receipt of a timely and complete notice of appeal, the Clerk of the Board shall fix a time and place for hearing such appeal. The hearing shall be held not later than ninety (90) days from the date of filing the notice of appeal.

(Rep. & Reen. Ord. 4396—3/5/02)

2030-3 - Notice of hearing on appeal.

The Clerk of the Board shall give not less than ten (10) days prior written notice to the parties of the time and place of the hearing either by serving the notice personally or by depositing it in the United States mail, postage prepaid, and with respect to the appellant, it shall be addressed to the appellant at the appellant's last known address.

(Rep. & Reen. Ord. 4396—3/5/02)

2030-4 - Hearing on appeal.

At the time set for the hearing or on the date to which the hearing may be continued, the Board of Supervisors, or its designee, shall hear the evidence presented by the appellant, the Tax Collector or his staff, and any other competent witnesses. The Board of Supervisors, or its designee, shall have the authority to determine all questions raised on such appeal. The Board of Supervisors, or its designee, may place any witnesses or parties under oath.

(Rep. & Reen. Ord. 4396—3/5/02)

2030-5 - Decision on appeal.

The Board of Supervisors, or its designee, shall render its decision not later than thirty (30) days following the date on which the hearing is closed. This decision shall be final and conclusive. The Clerk of the Board shall serve a copy of the decision upon the Tax Collector and the appellant as provided in Section 2030-3. If the decision establishes that either a refund is due the taxpayer or that business taxes are due, the amount shall be due and payable to the Tax Collector or refundable to the taxpayer, as the case may be, within fifteen (15) days after the serving or mailing of the decision.

(Rep. & Reen. Ord. 4396—3/5/02)