[Adopted 2-8-1999 by Ord. No. 3-1990]
A.
Taxpayer Bill of Rights and forms attached hereto as Schedule 1 and
incorporated herein are hereby approved and adopted.
B.
The City Council hereby determines that Administrative Appeal Procedures
relating to petitions for appeal and refund submitted by taxpayers
in connection with the assessment, determination or refund of an eligible
tax under the LTBR shall be undertaken by Hearing Officer or collection
service center for delinquent taxes, where applicable.
C.
The City Council hereby appoints the City Clerk as Hearing Officer.
D.
The Administrative Appeal Procedures set forth in the Taxpayer Bill
of Rights and Forms attached hereto and incorporated herein, are hereby
approved and adopted.
E.
This article shall become effective in accordance with the provisions
of law and shall be applicable to eligible taxes as of January 1,
1999.
F.
Council may change any form, procedure, Hearing Officer or Tax Collection
Agency at any time by motion or resolution.
