[Ord. No. 1795 §1, 7-5-2008]
A.
If
no other procedure is established by law for protesting a fee, tax
or license charge, then a person who has paid any fee, tax or license
charge shall protest at the time of paying such fee, tax or license
charge or within thirty (30) days thereafter by filing with the Finance
Officer of the City a written statement setting forth the grounds
on which the protest is based, the true value of the money in dispute,
the date when the fee, tax or license charge was paid and proof that
the person making the claim paid the fee, tax or license charge.
B.
If
no other procedure is established by law for protesting a fee, tax
or license charge and a person has paid a fee, tax or license charge
prior to the passage of this Section, such person shall have the right
to protest the payment of the fee, tax or license charge provided
the statute of limitations has not expired on the claim and the claim
is filed within thirty (30) days of the passage of this Section the
Finance Officer of the City setting forth therein a statement of the
grounds on which the protest is based, the true value of the money
in dispute, the date when the fee, tax or license charge was paid
and proof that the person making the claim paid the fee, tax or license
charge.
C.
The Finance Officer shall set aside, in a separate fund, all or part of such fee, tax or license charge which is in dispute under Subsection (A). Within sixty (60) days after the filing of the protest under Subsection (A) or (B), an administrative hearing officer appointed by the Director of Operations shall hold a hearing on the protest. A record of the hearing shall be made and upon hearing the evidence, the administrative hearing officer shall rule on the validity of the protest within ten (10) days after the conclusion of the hearing. Any person aggrieved by this decision, including the City, shall, within thirty (30) days after notice of the ruling as required by Chapter 536, RSMo., file their administrative appeal pursuant to the rules established in Chapter 536, RSMo., for review of a contested case in the Circuit Court of Warren County. If no action is taken to appeal the decision of the administrative hearing officer as required by Chapter 536, RSMo., the decision shall be final. If the protest is invalid, the Finance Officer shall, when such decision is final, disburse to the proper official the fee, tax or license charge impounded as authorized by the laws of the City. If the protest is valid, then the Finance Officer shall, when the decision is final, refund to the person who protested the fee, tax or license charge the amount found to be invalid plus interest at the rate of six percent (6%) interest on the sum from the time it was paid to the City.
D.
Nothing
in the Section shall preclude the City from exercising its rights
to determine the enforceability and applicability of this Section
when a person challenges such authority wherever and however such
rights may be asserted under applicable law.
