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3.01.330 Hearings by Finance Director

A. If any person contests any deficiency notice or denial of refund received from the Finance Director, then he may apply to the Finance Director by petition in writing within thirty days after such deficiency notice or denial of refund is mailed to him for a hearing and a correction of the amount of the tax so assessed or refund requested, in which petition he shall set forth the reasons why the amount by which such tax should be reduced or the amount of the refund requested should be granted. The Finance Director shall notify the petitioner in writing of the time and place fixed by him for such hearing. After such hearing, the hearing officer shall make such order in the matter as is just and lawful and shall furnish a copy of such order to the petitioner.
B. Every decision of the hearing officer shall be in writing, and notice thereof shall be mailed to the petitioner within thirty days after such hearing, and all such decisions shall become final and all amounts due shall be paid upon the expiration of thirty days after notice of such decision shall have been mailed to the petitioner, unless proceedings are begun within such time for review thereof as provided in Sections 3.01.340 or 3.01.350. (Ord. O-2011-1 § 8, 2011; Ord. O-91-61 § 70, 1991; Ord. O-86-104 § 23, 1986; Ord. O-85-137 § 1 (part), 1985).