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(1) Any person affected by a deficiency determination may file a petition for redetermination with the tax administrator within 10 business days of service of notice of the tax deficiency. A determination becomes final if a petition for redetermination is not timely filed.

(2) If a petition for redetermination is filed within the allowable time period, the tax administrator shall reconsider the determination, and grant an oral hearing if requested. The petitioner shall be allowed at least 20 business days to prepare for the hearing.

(3) After considering the petition and all available information, the tax administrator shall issue a redetermination decision and mail the decision to the petitioner. During the redetermination process, the tax administrator may agree to a compromise of the amount due if there is a good faith dispute over the amount owing.

(4) The decision of the tax administrator on redetermination becomes final and payment is due 10 business days after the decision is mailed unless the petitioner files an appeal to the city manager or the city manager’s designee within that time. The appeal shall be filed with the tax administrator. The decision of the city manager or the city manager’s designee shall be final when reduced to writing and mailed to the petitioner and all amounts due must be paid within 10 business days of mailing of the decision.

(Section 3.788 added by Ordinance No. 17282, enacted March 24, 1975; administratively amended by Ordinance No. 20113, enacted April 6, 1998, effective May 6, 1998; and amended by Ordinance No. 20673, enacted July 25, 2022, effective October 1, 2022.)