§ 3.08.100. Appeal.

Any operator aggrieved by any decision of the tax administrator with respect to any section of this chapter may, after requesting reconsideration by and having the matter heard by the tax administrator (or hearing officer), appeal the decision of the tax administrator (or hearing officer) to the board of supervisors by filing a notice of appeal.

(1)

An appeal shall be filed with the clerk of the board of supervisors within fourteen days after the date of the decision of the tax administrator explaining the reasons for the appeal;

(2)

The subject matter of the appeal shall be limited to those issues previously submitted to the tax administrator under Section 3.08.095 of this chapter. Any subject matter not previously submitted for reconsideration by the tax administrator shall be ineligible for appeal to the board of supervisors;

(3)

Upon receipt of the appeal, the clerk shall schedule a date, time and place for a hearing before the board of supervisors, and give the appellant, by certified mail, at least ten days notice of the date, time and place of the hearing;

(4)

The clerk shall also give the tax administrator at least ten days notice of the date, time and place of the hearing. Notice to the tax administrator may be served on the tax administrator by United States Postal Service, by independent mailing service, or by interoffice messenger whichever is more cost effective;

(5)

The findings and decision of the board of supervisors shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of the decision.

(Ord. No. 3232, § 1, 10-16-12)