3.54.170 Administrative appeal.
A. Any person, except one who has failed to comply with ACC 3.54.080, having been issued a notice of additional taxes, delinquent taxes, interest, or penalties assessed by the finance department may, within 30 days after the issuance of such notice or within the period covered by any extension of the due date granted by the finance department, request a correction of the amount of the assessment and a conference for review of the assessment. Interest and penalties assessed shall continue to accrue during the finance department’s review of a request for a correction, except and to the extent that the finance department later determines that a tax assessment was too high or the delay in issuing a determination is due to unreasonable delays caused by the finance department. After the conference, the finance department will make a final determination regarding the assessment and shall notify the taxpayer of the finance department’s determination within 60 days, unless otherwise notified in writing by the finance department. Such determination shall be subject to appeal pursuant to subsection B of this section. If no request for correction is filed within the time period provided herein, the assessment covered by such notice shall become final and immediately due and payable.
B. Any person aggrieved by the amount of any fee, tax, interest or penalty determined by the director to be due under the prohibitions of this chapter, Business and Occupation Tax Administrative Code, may, upon full payment of the amount assessed, appeal such determination pursuant to the following procedures.
C. Filing Fee. A filing fee, as determined by Chapter 2.46 ACC, shall be submitted with the appeal, which filing fee is required to process the appeal.
D. Form of Appeal. Any appeal must be in writing and must contain the following:
1. The taxpayer’s name, business address, and phone number;
2. A statement identifying the determination of the finance department from which the appeal is taken;
3. A receipt or other proof of payment of the assessment in the amount determined by the finance department;
4. A statement setting forth the grounds upon which the appeal is taken and identifying specific errors the finance department is alleged to have made in making the determination;
5. A statement identifying the requested relief from the determination being appealed; and
6. A receipt from the finance department, as proof of payment “under protest,” for the amount of the fee, tax, interest and penalty determined to be owing by the finance department. Such payment shall be a condition precedent to the right to appeal to the hearing examiner.
E. Time and Place to Appeal. Any appeal shall be filed with the office of the city clerk with a copy to the director no later than 20 days following the date on which the determination of the finance department was mailed to the taxpayer. Failure to follow the appeal procedures in this section, including paying the filing fee and payment “under protest,” shall preclude the taxpayer’s right to appeal.
F. Appeal Hearing. The hearing examiner shall schedule a hearing date, notify the taxpayer and the director of such hearing date and shall then conduct an appeal hearing in accordance with this chapter and procedures developed by the hearing examiner, at which time the appellant taxpayer and the director shall have the opportunity to be heard and to introduce evidence relevant to the subject of the appeal.
G. Burden of Proof. The appellant taxpayer shall have the burden of proving by a preponderance of the evidence that the determination of the finance department is erroneous.
H. Hearing Record. The hearing examiner shall preserve a record of the hearing in such a form and manner as he/she deems proper.
I. Decision of the Hearing Examiner. Following the hearing, the hearing examiner shall enter a decision on the appeal, supported by written findings and conclusions in support thereof. A copy of the findings, conclusions and decision shall be mailed to the appellant taxpayer and to the director. The decision shall state the correct amount of the fee, tax, interest or penalty owing.
J. Interest Accrual or Payment. Interest and/or penalties shall continue to accrue on all unpaid amounts, in accordance with ACC 3.54.110 and 3.54.140, notwithstanding the fact that an appeal has been filed. If the hearing examiner determines that the taxpayer is owed a refund, such refund amount shall be paid to the taxpayer in accordance with ACC 3.54.130. (Ord. 6814 § 2 (Exh. B), 2021.)