3.62.100 Administrative review and appeal.
A. Request for Conference to Review Assessment. Persons issued a city finance department notice of assessed taxes, delinquent taxes, interest, or penalties may request a conference with the finance department to review the assessment.
1. Conference requests must be written and received by the finance department within 30 days after issuance of the assessment notice (or within the period of any due date extension granted by the finance department).
2. Assessed interest and penalties will continue to accrue while a conference request is pending and during any finance department review (unless the department determines that the assessment was erroneously high or the review is unreasonably delayed by the finance department).
3. If the department grants a review conference, at its conclusion the department will make a final decision regarding the assessment and issue the taxpayer a written notice of its decision within 60 days of the conference (unless notified otherwise by the department). The department’s written decision is subject to appeal as provided in this section. Written decisions not appealed under this section become final and immediately due and payable.
B. Appeal of Finance Department Decision. Persons aggrieved by any fee, tax, interest, penalty or decision by the director under this chapter may appeal using the following procedures:
1. Appealing parties must fully pay the department’s assessed amount(s) under appeal before starting the appeal process, and appeals must include a finance department receipt (as proof of payment “under protest”) showing full payment of the assessed fee, tax, interest and/or penalty being appealed.
2. Appealing parties must pay a filing fee with the appeal in accordance with Chapter 2.46 ACC.
3. Appeals must be written and contain the following:
a. The taxpayer’s name, business address, and phone number; and
b. The taxpayer’s statement:
i. Identifying the department decision being appealed;
ii. Setting forth the appeal basis and identifying the specific alleged errors the finance department made in its decision; and
iii. Identifying the requested relief sought in the appeal.
4. Appeals must be filed with the city clerk and the director no later than 20 days after the finance department’s written decision being appealed 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.
5. Appeal Hearing. The hearing examiner shall notify the taxpayer and director in writing of an appeal hearing date.
a. Appeal hearings will be conducted in accordance with this chapter and rules and procedures developed by the hearing examiner.
b. Both the appealing taxpayer and the director shall have the opportunity to be heard and to introduce evidence in an appeal hearing.
c. The appellant taxpayer shall have the burden of proving the allegations in their appeal statement by a preponderance of the evidence.
d. The hearing examiner shall preserve a record of appeal hearings in a form and manner that the examiner deems proper.
e. Following the hearing, the hearing examiner shall enter a written decision supported by findings and conclusions. A copy of the decision shall be mailed to the appellant taxpayer and to the director. The decision shall state the examiner’s decision of the correct fee, tax, interest or penalty amount owing. If the hearing examiner determines that the taxpayer is owed a refund, such refund amount shall be paid to the taxpayer.
6. Interest Accrual or Payment. Interest and/or penalties shall continue to accrue on all unpaid amounts despite the filing of an appeal. (Ord. 6921 § 1 (Exh. A), 2023.)