§ 3.05.250. Tax assessment—Hearing, application and determination.

Within ten days after the date of service the person may apply in writing to the auditor-controller-treasurer-tax collector for a hearing on the assessment. If application for a hearing before the county is not made within the time herein prescribed, the tax assessed by the auditor-controller-treasurer-tax collector shall become final and conclusive. Within thirty days of the receipt of any such application for hearing, the auditor-controller-treasurer-tax collector shall cause the matter to be set for hearing before him or her not later than thirty-five days after the receipt of the application, unless a later date is agreed to by the auditor-controller-treasurer-tax collector and the person requesting the hearing. Notice of such hearing shall be given by the auditor-controller-treasurer-tax collector to the person requesting such hearing not later than five days prior to such hearing. At such hearing said applicant may appear and offer evidence why the assessment as made by the auditor-controller-treasurer-tax collector should not be confirmed and fixed as the tax due. After such hearing the auditor-controller-treasurer-tax collector shall determine and reassess the proper tax to be charged and shall give written notice to the person in the manner prescribed in Section 7.100.240 for giving notice of assessment.

(Ord. No. 3361, § 1, 3-6-18)