A. Right to Petition. Any person against whom a determination is made under this chapter or any person directly interested may petition for a redetermination within thirty days after service upon the person of notice thereof. If a petition for redetermination is not filed within the thirty-day period, the determination becomes final at the expiration of the period.

B. Grant of Oral Hearing. If a petition for re-determination is filed within the thirty-day period, the tax collector shall reconsider the determination and, if the person has so requested in their petition, shall grant the person an oral hearing and shall give them ten days’ notice of the time and place of the hearing. The tax collector may continue the hearing from time to time as may be necessary.

C. Alteration of Determination. The tax collector may decrease or increase the amount of the determination before it becomes final but the amount may be increased only if a claim for the increase is asserted by the tax collector at or before the hearing.

D. Finality of Order on Petition. The order or decision of the tax collector upon a petition for redetermination becomes final thirty days after service upon the petitioner of notice thereof.

E. Time for Payment of Amounts Found Due. All determinations made by the tax collector under subsection A of Sections 7.48.110 and 7.48.130 of this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of ten percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.

F. Manner of Serving Notices. Any notice relating to redetermination proceedings shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. (Ord. 5060-NS § 12, 1978)