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<br />at the time of the deposit of the notice in the United States <br /> <br />Mail, without extension of time for any reason. <br /> <br />"Section 32.56. <br /> <br />Any person against whom a determination <br /> <br />is made under this article or any person directly interested <br /> <br />may petition for a redetermination within 60 days after service <br /> <br />upon the person of notice thereof. <br /> <br />If a petition of redeter- <br /> <br />mination is not filed within the 60 day period, the determination <br /> <br />becomes final at the expiration of the period. <br /> <br />"Section 32.57. <br /> <br />If a petition for redetermination is <br /> <br />filed within the 60 day period, the Controller shall reconsider <br /> <br />the determination and, if the person has so requested in his <br /> <br />petition, shall grant the person a hearing, and shall give him <br /> <br />ten days prior notice of the time and place of hearing. <br /> <br />The <br /> <br />Controller may designate one or more deputies, or other subor- <br /> <br />dinates or other persons, for the purpose of conducting hearings <br /> <br />and may continue a hearing from time to time as may be necessary. <br /> <br />"Section 32.58. <br /> <br />The Controller may decrease or increase <br /> <br />the amount of the determination before it becomes final, but <br /> <br />the amount may be increased only if a claim for the increase <br /> <br />is asserted by the Controller at or before the hearing. <br /> <br />"Section 32.59. <br /> <br />The order or decision of the Controller <br /> <br />upon a petition for redetermination becomes final 30 days after <br /> <br />service upon the petitioner of notice thereof. <br /> <br />"Section 32.60. <br /> <br />The amount of any tax, penalty, and <br /> <br />interest imposed under the provisions of this article shall be <br /> <br />deemed a debt to the City. <br /> <br />Any person owing money to the City <br /> <br />under the provisions of this article shall be liable to <br /> <br />an <br /> <br />action brought in the name of the City for the recovery of such <br /> <br />amount. <br /> <br />The provisions of this section shall not be deemed a <br /> <br />limitation upon the City to bring any other action, whether <br /> <br />-7- <br />