4.14.160 Remedies for a person aggrieved.
A. Any person aggrieved by any action or determination of the department or the director under this chapter may apply to the department and request a hearing before the director on the department’s action or determination if filed within thirty (30) days of the date the department mails notice of the department’s action or determination.
1. An application for a hearing must notify the department of the specific action or determination complained of and the amount of tax, interest, cost or penalty contested and the reason for such contest.
2. The uncontested portion of any tax and interest thereon due under this chapter shall be paid when due regardless of any application for a hearing. Payment of the amount contested must be made with the application for a hearing and shall be received by the city as being paid under protest. The director, for good cause shown, may waive, in part, or in whole, the requirement that the contested amount be paid with the application, but the full amount of the tax and interest contested must be paid by the first (1st) scheduled date for the hearing. Failure to pay the contested tax and interest by the date or dates required constitutes a withdrawal of the appeal by the applicant.
3. The uncontested portion of any administrative cost, interest thereon, or penalty due under this chapter shall be paid when due regardless of any application for a hearing. Payment of the amount contested must be made in accordance with the decision of the hearing officer.
B. Upon timely application for a hearing under subsection A of this section, the director, acting as the hearing officer, shall hold a hearing and render a decision or determination in accordance with procedures adopted by the director to determine whether a correction or reversal of the department’s action or determination is warranted.
1. The person aggrieved shall be given access to the unprivileged documents in the department’s file in the matter for preparation for the hearing.
2. If a person requesting a hearing fails to appear at the hearing, the hearing officer may issue a decision without taking evidence from that person, unless within seven (7) days after the date scheduled for the hearing the person shows reasonable cause for failure to appear.
C. Hearings before the director under this chapter may, at the option of the director, be conducted by an administrative hearing officer designated by the director. If the director refers such matter to an administrative hearing officer, the administrative hearing officer shall conduct the hearing and prepare findings and conclusions. These findings and conclusions shall be forwarded to the director for adoption, rejection or modification and issuance of a final order or decision by the director.
D. The final order or decision of the director may assess all or any part of the cost of the hearing against an appellant who does not prevail on all issues raised.
E. Taxes, costs, penalties, and interest declared to be due in the decision of the hearing officer and not previously paid must be paid within thirty (30) days of the date of the decision or a supersedeas bond guaranteeing their payment must be filed with the court in accordance with Alaska Rules of Appellate Procedure if the decision has been appealed to the Superior Court. If not paid or bonded within thirty (30) days of the date of the decision, the total amount due under the decision shall accrue interest at a rate equal to the rate set out in BMC 4.14.140 plus five (5) percent.
F. Within thirty (30) days after receipt of the written director’s decision, a person aggrieved by the decision may appeal the decision to the Superior Court. The appeal shall be heard on the record made at the hearing before the hearing officer. [Ord. 97-22 § 2.]