Ordinance No. 18399 - Laserfiche WebLink

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E , +~ v Ig399 4 ~ A person ,aggrieved by a determi nati on by the finance officer regards ng tax 1 ~ obi 17 ty under Sects on 3.812 may appeal the determination to the tax appeal board by fi ~ i ng a noti ce of the appeal with the finance department within 10 days after the determination i s made. The notice shat 1 state the .Warne and address of the appel ]ant, th.e substance of the determination being appealed, the action that the appal 1 ant desires to be taken by the board and the, reasons for the appeal. 5 } within 30 days after the fi 1 i ng of the nati ce of appeal , the board shat 1 conduct a heari ng on the appeal , and affirm, modify, or reverse the, determination of the finance officer. .The. board shat 1 give the appal 1 ant and finance officer 10 days' advance written notice of the heari ng. ~ wri tten material ar. documentation from the .finance officer shal 1 be submitted to the board f ~ ve days before the hearing. The board shat 1 prepare a wri tten statement of its decision and ~ the reasons therefor. ~. ~ 6 } Either party agg~ri eved by a deci si on by the board may appeal . ~ . ~ the decision to the city counci 1 by fi 1 i ng a nati ce of the .appeal .with the finance department within 10 days after the ~ board makes its decision. 7} Within 30 days after the filing of the notice of a eal to the PP . ~ counc~ l , the count ~ 1 shat 1 conduct a hea~r~ ng on the appeal and affirm, . modify, or reverse the decision of the board. The council shall give the appe~l 1 ant .and the chairman of the board 10 days'advance. written notice of the heari ng. . . 8 } No appeal may ~ be had under this section unl ess~ the appal 1 ant first pays the amount of tax. determined by the finance officer to be due fromthe appal 1 ant. I f the appeal i s decided i n favor of the appal l ant., whatever money the appal 1 ant pays i n excees of the tax 1 i obi 1 i ty. determined by that decision shat i be refunded within 10 days after the decision... . Section 11. There i s hereby added to the Eugene Code, 1971, a new section numbered 3.830, and reading:,. 3,$30 Business Tax--Enforcement 1 } The finance officer shal 1 enforce the bu~si Hess requi rements~ under Sections 3.812 and 3.824, and the- chief of police shat 1 assist i n the enforcement as di rested by the city manager. To this end, the finance officer shall cause al 1 pi aces of business i n the .city to be inspected from time .to time and see that the requirements of Section 3.816 are being. met, and .the ~ di rector or his designee may enter busi Hess premises, duri ng~ regular hours ~of business for this purpose. 2 } ~ No ~ person may deny this entry to the finance officer or hi s designee. ~ . ~ . .37 A.n amount of tax due under Section 3.822 constitutes a. debt to the ~ ci ty. The city may bring action i n a court of competent j ur~i sdi cti on . to co.l 1 act the amount due.. 4rdin~ance ~- l7