Any taxpayer aggrieved by the amount of the tax found by the City Finance Officer to be required under the provisions of this chapter may appeal to the City Council from such finding by filing a written notice of appeal with the City Finance Officer within five (5) days from the time such taxpayer was given notice of such amount. The City Finance Officer shall, as soon as practicable, fix a time and place for the hearing of such appeal, which time shall be not more than ten (10) days after the filing of the notice of appeal, and he/she shall cause a notice of hearing, and a notice of the time and place thereof to be mailed to the applicant. At such hearing, the taxpayer shall be entitled to be heard and to introduce evidence in his/her own behalf. The City Council shall thereupon ascertain the correct amount of the tax by resolution and the City Finance Officer shall immediately notify the appellant thereof by mail, which amount, together with costs of the appeal, if appellant is unsuccessful therein, must be paid within ten (10) days after such notice is given.
The Mayor may, by subpoena, require the attendance thereat of any person, and may also require him/her to produce any pertinent books and records. Any person with such subpoena shall appear at the time and place therein stated and produce the books and records required, if any, and shall testify truthfully under oath administered by the Mayor as to any matter required of him/her pertinent to the appeal and it shall be unlawful for him/her to fail or refuse so to do. (Ord. 1179, 1973; Ord. 1236, 1974; Ord. 1389, 1978; Ord. 2340, 2018)