Ordinance No. 18400 - Laserfiche WebLink

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18'Foo 4} A person aggrieved by a determination by the finance officer regarding tax 1 iabi 1 ity under Section 3.S1Z may appeal the deterr~i nation to the tax appeal board by filing a notice of the appeal with the finance department within 10 days after the determination i s made. The notice shat 1 state the name and address of the appellant, the substance of the determination being appealed, the action that the appellant desires to by taken by the board and the reasons far the appeal. 5} I~ithi n 30 days after the fi 1 i ng of the notice of appeal and affirm, modify, or reverse the determination of the finance officer. The board shall give the appellant and finance officer 14 days advance written notice of the hearing. Any written material or documentation from the finance officer shall be submitted to the board five days before the hearing. The board shall prepare a written statement of its decision and the reasons therefor. 6} Either party aggrieved by a decision by the board may appeal the decision to the city council by filing a notice of the appeal with the finance department within 1D days after the board makes its decision. 7} ~iithin 34 days after the filing of the notice of appeal to the council, the council shall conduct a hearing on the appeal and affirm, modify, or reverse the decisian of the board. The counci 1 shat 1 give the appellant and the chairman of the baard 10 days advance written notice of the hearing. 5} No appeal may be had under this section unless the appellant first pays the amount of tax determined by the finance officer to be due f romthe appellant. f the appeal i s decided i n favor of the appellant, whatever money to appel 1 ant pays i n excees of the tax 1 i abi 1 i ty determined by that decision shall be refunded within 10 days after the decision. Section 11. There is hereby added to the Eugene Code, 1971, a new section numbered 3.830, and reading: 3.534 Business Tax--Enforcement ~} The finance officer shall enforce the business requirements under Sections 3.812 and 3.824, and the chief of police shall assist in the enforcement as directed by the city manager. To this end, the finance officer shall cause all places of business in the city to be inspected from time to time and see that the requirements of Section 3.816 are being met, and the director or his designee may enter business prer~i ses during regular hours of business for this purpose. 2 } No person may deny this entry to the finance officer or hi s designee. 3} Any amount of tax due under Section 3.822 shal 1 constitute a debt to the city. The city may bring action in a court of competent jurisdiction to co11 ect the amount due. 4RDrNANCE--16