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(1) Any person against whom a determination is made under section 3.786 of this Code or any person directly interested in the determination may petition for a redetermination and redemption and refund, within the time required in section 3.786 of this Code. If a petition for redetermination and refund is not filed within the time required in section 3.786, the determination shall become final at the expiration of the allowable time.

(2) If a petition for redetermination and refund is filed within the allowable time period, the tax administrator shall reconsider the determination, and, if the person has so requested in the person’s petition, shall grant the person an oral hearing and shall give the person 10 days notice of the time and place of the hearing. The tax administrator may continue the hearing from time to time as necessary.

(3) The tax administrator may decrease or increase the amount of the determination as a result of the hearing, and if an increase is determined, the increase shall be payable immediately after the hearing.

(4) The order or decision of the tax administrator upon a petition for redetermination and redemption and refund shall become final 10 days after service upon the petitioner of notice thereof, unless appeal of such order or decision is filed with the city manager within the 10 days after service of such notice.

(5) No petition for redetermination and redemption and refund or appeal therefrom shall be effective for any purpose unless the operator first complies with the payment provisions hereof.

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