A. Any taxpayer aggrieved by the amount of the fee, tax, or penalty found by the director to be required under the provisions of this chapter, may appeal to the city council from such finding by filing a written notice of appeal with the director within five days from the time such taxpayer was given notice of such amount and paying an appeal fee in accordance with the city’s current fee schedule as may be amended from time to time. The city clerk shall, as soon as practicable, fix a time and place for the hearing of such appeal, which time shall be not more than 30 days after the filing of the notice of appeal, and the city clerk shall cause a notice of the time and place thereof to be delivered or mailed to the appellant. At such hearing the taxpayer shall be entitled to be heard and to introduce evidence on his or her own behalf. The city council shall thereupon ascertain the correct amount of the fee, tax, or penalty by resolution and the director shall immediately notify the appellant thereof, which amount, together with costs of the appeal including outside legal, accounting, and other expenses, if the appellant is unsuccessful therein, must be paid within 10 days after such notice is given.

B. The city council may direct that the appeal hearing provided by subsection (A) of this section be conducted by a hearing officer appointed by the city for that purpose. In such case, the hearing officer shall conduct an evidentiary hearing as provided in subsection (A) of this section and forward findings, conclusions, and a recommendation to the city council for final action. Unless otherwise agreed to by the parties, the hearing officer shall convene the hearing within 30 days of the matter being referred by the city council and shall enter his or her written findings, conclusions, and recommendation within 15 days following conclusion of the hearing. Upon receipt of the hearing officer’s findings, conclusions, and recommendation, the city council shall either adopt the same as their own decision, conduct their own hearing and adopt new findings and conclusions, or remand the matter to the hearing officer for further review.

C. Any judicial appeal of the city council’s final determination of such an appeal shall be filed and served within 21 days of the date of the city council’s final vote on the matter, and the taxpayer shall be responsible for payment of the costs associated with producing the city’s administrative record therein. (Ord. 2645 § 1, 2006)