§ 4.16.150. Redeterminations.

A.

Right to Petition for—Time to File Petition. Any person against whom a determination is made under this Chapter or any person directly interested may petition for a redetermination within twenty (20) days after service upon the person of notice thereof. If a petition for redetermination is not filed within the twenty (20) day period, the determination becomes final at the expiration of the period.

B.

Grant of Oral Hearing—Notice, Continuances. If a petition for redetermination is filed within the twenty (20) day period, the Tax Administrator shall reconsider the determination and, if the person has so requested in his or her petition, shall grant the person an oral hearing and shall give him or her ten days' notice of the time and place of the hearing. The Tax Administrator may continue the hearing from time to time as may be necessary.

C.

Alteration of Determination—Limitation on Right to Increase Amount. The Tax Administrator may decrease or increase the amount of the determination before it becomes final but the amount may be increased only if a claim for the increase is asserted by the Tax Administrator at or before the hearing.

D.

Finality of Order on Petition. The order or decision of the Tax Administrator upon a petition for redetermination becomes final twenty (20) days after service upon the petitioner of notice thereof, unless appeal of such order or decision is filed with the Oakland Taxation and Assessment Board of Review within twenty (20) days after service of such notice.

E.

Time for Payment of Amounts Found Due—Penalty for Delinquency. All determinations made by the Tax Administrator under Section 4.16.130A or 4.16.140A are due and payable at the time they become final. If they are not paid when due and payable, a penalty of twenty-five (25) percent of the amount of the determination, inclusive of penalties and interest, shall be added thereto.

F.

Manner of Serving Notices. Any notice relating to redetermination proceedings shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.

(Prior code § 5-31.14)