Del Norte County Code
3 - Revenue and Finance
08 - Transient Occupancy Tax
100 - Appeal
(Ord. 65-5 § 10, 1965.)
THIS SECTION WAS DELETED AND SUBSTITUTED BY THE FOLLOWING.
A. An Operator aggrieved by any decision of the tax administrator with respect to the amount of such tax, interest and penalties, if any, may appeal to the County Hearing Officer by filing a notice of appeal with the Clerk of the Board of Supervisors within fifteen (15) days of the serving or mailing of the determination of tax due. The County Hearing Officer shall fix a time and place for hearing such appeal, and the Clerk of the Board of Supervisors shall give notice in writing in such operator at his last known place of address.
B. The tax administrator shall present the matter to the County Hearing Officer and include any evidence submitted by the Operator. The tax administrator shall also include proposed findings and a Resolution of the appeal. At the hearing, both the tax administrator and the owner or Operator shall have an opportunity to explain their case and introduce other statements or evidence. The County Hearing Officer may impose reasonable time limits on each party ' s presentation.
C. The findings of the County Hearing Officer shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.
(Ord. 2008-011, § 2008.)