A. 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.

B. If a petition for redetermination is filed within the allowable period, the tax administrator shall reconsider the determination and grant an oral hearing if requested. The petitioner shall be allowed at least 10 days to prepare for the hearing. The tax administrator may continue the hearing from time to time as necessary.

C. After considering the petition and all available information, the tax administrator shall issue a determination decision and mail the decision to the petitioner. During the redetermination process, the tax administrator may decrease or increase the amount due, as appropriate.

D. The decision of the tax administrator on redetermination becomes final and payment is due 10 business days after the decision is mailed, unless that petitioner files an appeal to the city manager as provided in this chapter. (Ord. 5080 §1 (Exh. 1 (part)), 2019; Ord. 4994, 2015).