A. Any person aggrieved by any action of the department in issuing, suspending, revoking or refusing to issue any license or exemption card under this chapter or in fixing the amount of taxes, penalties, interest or costs under this chapter may file a written protest to the finance director within twenty (20) days from the date the department mails or takes action. Upon timely protest, the finance director shall review the protest and issue written findings no more than thirty (30) days after receipt of the protest.

B. Any person who disagrees with the decision of the finance director may file a written request for an appeal within fifteen (15) days of the finance director’s written decision by filing a written request for appeal and paying the appropriate appeal fee. An application for a hearing (appeal) must notify the city of the specific action complained of and the amount of tax, interest, cost or penalty contested or action contested and the reason it is contested.

C. Upon timely receipt of a request for appeal, the city manager shall hold a hearing on the matter to determine whether a correction is warranted. Hearings before the city manager under this subsection may, at the option of the city manager, be conducted by an administrative hearing officer designated by the city manager.

D. The hearing officer shall conduct the hearing and prepare written findings and conclusions.

E. Within thirty (30) days after receipt of a written decision by the hearing officer, a person may appeal to the Superior Court of the Fourth Judicial District at Bethel. The person shall be given copies of the department’s file in the matter for preparation of the appeal.

F. A request for appeal is filed on the date it is personally delivered, or, if delivered to the department by United States mail, the date of the postmark stamped on the properly addressed cover in which the request is mailed. If the due date falls on a Saturday, Sunday or holiday, the due date is the next working day. A current mailing address must be provided to the department with the request for appeal, and any change in mailing address after the request for appeal is filed must be reported to the department.

G. If the notice to the person pursuant to subsection A of this section shows an amount due the department, the uncontested portion of the amount due must be paid within thirty (30) days after the date of the notice. If the uncontested amount is not paid within thirty (30) days, collection action will be taken on that amount even if the person has filed a request for appeal. Payment of the total amount due may be made at any time before the hearing. If the department has reason to believe that collection of the total amount due might be jeopardized by delay, immediate payment of the total amount will be demanded and the department may pursue any collection remedies provided by law. Payment in full does not affect the person’s right to a hearing.

H. If a person requests a hearing and fails to appear at the hearing, the hearing officer may issue a decision without taking additional evidence from that person, unless that person shows good cause for failure to appear within seven (7) days after the date scheduled for the hearing.

I. Taxes, license fees, penalties and interest declared to be due in the final administrative decision must be paid within thirty (30) days after the date of the decision, or a bond must be filed with the court in accordance with Alaska Court Rules of Appellate Procedures. [Ord. 12-09 § 2.]