§ 6.19-8.

ADMINISTRATIVE APPEAL

a.

Persons receiving an administrative citation may within fifteen (15) days from the date the citation is served, protest the citation by either (1) requesting a hearing by mail, or (2) scheduling an in person hearing. The hearing officer may not reduce the penalty amount and will only decide whether the person is responsible for the disputed penalty.

b.

Hearing by Mail. Persons receiving an administrative citation may protest the citation by paying the penalty amount and requesting a hearing by mail from the Tax Collector. The request must be made in writing, in the format prescribed by the Tax Collector. Protests must be mailed together with the penalty amount to the Office or the Treasurer & Tax Collector at the address provided on the administrative citation. The request must specify the basis for the protest in detail and must be accompanied by evidence supporting the request. The Tax Collector may request that the protesting party provide any additional information necessary to decide the validity of the citation. The Tax Collector shall evaluate the protest and notify the protesting party of the decision by mail within 30 days of receipt by the Tax Collector or all information and evidence. A copy of the decision will be mailed to the protesting party. A decision made in a hearing by mail is a final order and cannot be appealed

c.

In Person Administrative Hearing. The person charged in the citation may appeal the citation by paying the penalty and filing a petition for redetermination pursuant to Section 6.13-1 of this Article. A hearing on the petition for redetermination of a citation shall proceed in the same manner as a petition for redetermination of tax. Any reference in Sections 6.13-1 et seq. to taxes, penalties or interest shall be deemed to also apply to the hearing of an administrative citation. If the person charged fails to appear for the hearing, a default judgment shall be entered against the person. The person will automatically be deemed liable for the penalty, together with any additional fees and interest.

d.

For the hearings provided under subsections (b) and (c) of this Section, the burden of proof shall be on the person protesting the citation.

History

(Added by Ord. 177-01, File No. 010826, App. 8/17/2001; amended by Ord. 5-13 , File No. 121064, App. 1/24/2013, Eff. 2/23/2013)

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