Any taxpayer aggrieved by the amount of the tax found by the city finance director to be required under the provisions of this Chapter may appeal to the City Council from the finding by filing a written notice of appeal with the city finance director within ten days from the time the taxpayer was given notice of the amount. The finance director shall, as soon as practicable, fix a time and place for the hearing of the appeal, which time shall be not more than thirty days after the filing of the notice of appeal. The finance director shall cause a notice of the time and place thereof to be mailed to the appellant. At the hearing, the finance director and taxpayer shall be entitled to be heard and to introduce evidence. The City Council shall thereafter ascertain the correct amount of the tax by resolution and the city finance director shall immediately notify the appellant thereof by mail, which amount must be paid to the city within ten days after the notice is received.

The mayor may, by subpoena, require the attendance thereat of any person, and may also require a person to produce any pertinent books or records. Any person served with a subpoena shall appear at the time and place therein stated and produce the books and records required, if any, and shall testify truthfully under oath or affirmation. (Ord. 92-7 §16, 1992; Ord. A-657B §21, 1966. Formerly 6.02.200).