Ventura County Municipal Code Art. 6 Appeal

Any operator deeming himself aggrieved by any decision of the tax collector with respect to the amount of the tax, interest, and penalties, if any, may appeal to the board by filing a notice of appeal with the clerk of the board within 15 days of the serving or mailing of the determination of the tax due.

Upon the filing of a notice of appeal, the board shall fix a time and place for hearing such appeal and the clerk of the board shall give not less that five days notice in writing, either personally or by United States mail, postage prepaid.

At the time set for the hearing or at the date to which the hearing may be continued by the board, the board shall hear the appellant and any other competent witnesses and decide whether the determination of the tax collector was correct or not, and, if not, what tax, interest, or penalties, if any, are due to the County from the appellant. The board may place any witnesses, including the appellant, under oath.

The board shall determine from the evidence what tax, interest, or penalties, if any, are due to the County from the appellant. This decision shall be final and conclusive. The clerk of the board shall serve a copy of the decision upon the appellant as provided in Section 11262. Any amount due shall be immediately due and payable upon the service of the notice.