Laserfiche WebLink
<br />11/2612007 <br /> <br />deficiency determination, assessment, or administrative ruling of the Tax Administrator, <br />shall be required to comply with the appeals procedure of this section. Compliance with <br />this section shall be a prerequisite to a suit thereon. [See Government Code Section <br />935(b)]. Nothing herein shall permit the filing of a claim or action on behalf of a class or <br />group of taxpayers. <br /> <br />B. If any person is aggrieved by any decision (other than a decision relating to a refund <br />pursuant to Section 32.616 of this Article), deficiency determination, assessment, or <br />administrative ruling of the Tax Administrator; he or she may appeal to the City Manager <br />by filing a notice of appeal with the City Clerk within fourteen (14) days of the date of the <br />decision, deficiency determination, assessment, or administrative ruling of the Tax <br />Administrator which aggrieved the service user or service supplier. <br /> <br />C. The matter shall be scheduled for hearing before an independent hearing officer <br />selected by the City Manager, no more than thirty (30) days from the receipt of the <br />appeal. The appellant shall be served with notice of the time and place of the hearing, <br />as well as any relevant materials, at least five (5) calendar days prior to the hearing. <br />The hearing may be continued from time to time upon mutual consent. At the time of the <br />hearing, the appealing party, the Tax Administrator, and any other interested person <br />may present such relevant evidence as he or she may have relating to the determination <br />from which the appeal is taken. <br /> <br />D. Based upon the submission of such evidence and the review of the City's files, the <br />hearing officer shall issue a written notice and order upholding, modifying or reversing <br />the determination from which the appeal is taken. The notice shall be given within <br />fourteen (14) days after the conclusion of the hearing and shall state the reasons for the <br />decision. The notice shall specify that the decision is final and that any petition for <br />judicial review shall be filed within ninety (90) days from the date of the decision in <br />accordance with Code of Civil Procedure Section 1094.6. <br /> <br />E. All notices under this section may be sent by regular mail, postage prepaid, and shall <br />be deemed received on the third calendar day following the date of mailing, as <br />established by a proof of mailing. <br /> <br />Sec.32.618. NO INJUNCTIONIWRIT OF MANDATE: <br /> <br />No injunction or writ of mandate or other legal or equitable process shall issue in any <br />suit, action, or proceeding in any court against this City or against any officer of the City <br />to prevent or enjoin the collection under this Article of any tax or any amount of tax <br />required to be collected and/or remitted. <br /> <br />Sec.32.619. NOTICE OF CHANGES TO ORDINANCE: <br /> <br />If a tax under this Article is added repealed, increased, reduced, or the tax base is <br />changed, the Tax Administrator shall follow the notice requirements of California Public <br />Utilities Code Section 799. <br /> <br />ATTY/ORD/ORD.283 <br />071007 <br /> <br />15 <br /> <br />2316 <br />Formerly Muff # 305 <br />