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An operator may appeal to the director any decision, tax liability estimate, penalties, or other costs or actions imposed by a person other than the director. All appeals must be filed within 30 days after the decision, notice of tax liability estimate, penalties, or other notification is mailed to the operator. The appeal must state the legal and factual basis for the appeal and include all supporting documents related to the appeal. If necessary, the director may conduct a hearing. At the hearing both parties shall have the right to present testimony and cross-examine witnesses. All administrative appeal decisions shall include findings of fact and final determinations related to the appeal. All administrative appeal decisions shall be final decisions that are enforceable under this chapter unless stayed by order of the court or agreement of the parties. Final administrative decisions issued by the director may be appealed to superior court in the fourth judicial district as provided by court rules for administrative appeals. (Ord. 2002-39 § 2, 2002. 2004 Code § 3.58.110.)