§ 12-21.2. Appeal to board of supervisors.

Failing a resolution with tax collector appeal process, the operator may then

(a)

Appeal to the board of supervisors by filing a notice of appeal with the county clerk within ten (10) calendar days of the serving or mailing of the determination by the tax collector of the amount of tax due.

(b)

The board of supervisors shall fix a time and place for hearing such appeal, and the county clerk or tax collector shall give notice in writing to such operator at his last known place of address. The tax collector shall present the matter to the board and include evidence submitted by the operator.

(c)

The tax collector shall also include proposed findings and a resolution of the appeal. At the hearing, both the tax collector and the owner or operator shall have an opportunity to explain their case and introduce other statements or evidence. The board may impose reasonable time limits on each party's presentation.

(d)

The findings of the board of supervisors shall be final and conclusive and shall be served upon the appellant in the manner prescribed in Section 12-17 for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.

(Ord. No. 5823, § 2, 1-6-2009.)