§ 33-10. Appeals.

Any operator subject to assessment under this chapter aggrieved by any decision of the collecting entity with respect to the amount of assessments, penalties, or interest imposed under this chapter may appeal to the board of supervisors by filing a notice of appeal with the county clerk, and a copy on the tax collector, within fifteen (15) calendar days of the serving or mailing of the determination by the collecting entity. The board of supervisors shall fix a time and place for hearing such appeal, and the county clerk or the tax collector shall give notice to the operator by mailing such notice to the operator at its last known place of address. The time of the hearing shall be at least fifteen (15) calendar days after the mailing of the notice. The tax collector shall present the matter to the board of supervisors and include evidence submitted by the operator. The tax collector shall also include proposed findings and a resolution of the appeal. At the hearing, the tax collector, the collecting entity, and the operator shall have an opportunity to explain their case and introduce other statements or evidence. The board of supervisors may impose reasonable time limits on each party's presentation. The findings of the board of supervisors shall be final and conclusive, and shall be served on the operator as provided in Section 33-9 of this chapter. Any amount found to be due shall be immediately due and payable.

(Ord. No. 5525 § 2, 2004.)