Chapter 5.55
APPEAL PROCEDURE
Sections:
5.55.010 Administrative appeal.
5.55.030 Underpayment of tax, interest, or penalty – Interest.
5.55.040 Time in which assessment may be made.
5.55.010 Administrative appeal.
Any taxpayer aggrieved by the amount of any fee, tax, interest, or penalty found by the finance department to be required under the provisions of this title may, upon full payment of the amount assessed, appeal from such finding pursuant to the following procedures:
A. Form of Appeal. Any appeal must be in writing and must contain the following:
1. The name and address of the taxpayer;
2. A statement identifying the determination of the department from which the appeal is taken;
3. A statement setting forth the grounds upon which the appeal is taken and identifying specific errors the department is alleged to have made in making the determination; and
4. A statement identifying the requested relief from the determination being appealed.
B. Time and Place to Appeal. Any appeal shall be filed with the city clerk no later than 21 days following the date on which the determination of the finance department was mailed to the taxpayer. Failure to follow the appeal procedures in this section shall preclude the taxpayer’s right to appeal.
C. Appeal Hearing. The finance director shall, as soon as practicable, fix a time and place for the hearing of such appeal, and shall cause a notice of the time and place thereof to be delivered or mailed to the parties. The hearing shall be conducted by having the appropriate city staff provide the basic information of the transaction. The appellant shall be given an opportunity to explain the appellant’s position. City staff shall provide a rebuttal to appellant’s case.
D. Burden of Proof. The appellant taxpayer shall have the burden of proving by a preponderance of the evidence that the determination of the department is incorrect.
E. Hearing Record. The finance director shall make an electronic sound recording of each appeal unless the appeal is conducted solely in writing.
F. Decision of the Finance Director. Following the hearing, the finance director shall enter a decision on the appeal, supported by written findings and conclusions in support thereof. A copy of the findings, conclusions and decision shall be mailed to the appellant taxpayer and retained by the department. The decision shall state the correct amount of the fee, tax, interest or penalty owing.
G. Refund. If the finance director determines that the taxpayer is owed a refund, such refund amount shall be paid to the taxpayer after approved by the city manager. [Ord. 23-05; Ord. 2022-29 § 21].
5.55.020 Judicial review.
The decision of the finance director may be appealed by any person having paid any assessment as required by the department, except one who has failed to keep and preserve books, records, and invoices as required in this chapter, by filing a proper request for a writ of review with the Benton County superior court. A request for a writ of review must be filed within 30 calendar days following the date that the decision of the finance director was mailed to the parties. Review by the superior court shall be on, and shall be limited to, the record on appeal created before the finance director. The department shall have the same right of review from a decision of the finance director as does a taxpayer. [Ord. 23-05; Ord. 2022-29 § 21].
5.55.030 Underpayment of tax, interest, or penalty – Interest.
If, upon examination of any returns, or from other information obtained by the finance director, it appears that a tax or penalty less than that properly due has been paid, the finance director shall assess the additional amount found to be due and shall add thereto interest on the tax only. The finance director shall notify the person by mail of the additional amount, which shall become due and shall be paid within 30 days from the date of the notice, or within such time as the finance director may provide in writing.
Interest shall be calculated at one percent per month on the amount due and owing to the city. [Ord. 23-05; Ord. 2022-29 § 21].
5.55.040 Time in which assessment may be made.
The finance director shall not assess or correct an assessment for additional taxes, penalties, or interest due more than four years after the close of the calendar year in which they were incurred, except that the finance director may issue an assessment:
A. Against a person who is not currently registered or has not filed a tax return as required by this title for taxes due within the period commencing 10 years prior to the close of the calendar year in which the person was contacted in writing by the finance director;
B. Against a person that has committed fraud or who misrepresented a material fact; or
C. Against a person that has executed a written waiver of such limitations. [Ord. 23-05; Ord. 2022-29 § 21].