15.17.065 Appeals.
A. Any determination of the amount of excise tax due under this Chapter or any claimed exemption shall be made by the Building Department prior to issuance of building permits based on documentation provided by the permit applicant. Refund decisions pursuant to Section 15.17.055 shall be made by the City Manager. All decisions rendered by the City under this Chapter may be appealed in writing to the City Manager within 14 calendar days of when the decision is made.
1. Requests for review under this section shall be in writing and delivered to the City Manager together with any documentation supporting the moving party’s position.
2. Requests for review under this section must be made within 14 calendar days after of the written determination, after which, no appeal shall be accepted by the City Manager.
B. Appeals filed under this section shall be decided by the City Manager, or the Manager’s designee, within 14 calendar days of when the appeal is filed. The Manager’s decision shall be in writing, based on the documentation provided by the permit applicant and any other interested party, including all documentation and information in the file from the City Building Department.
C. The City Manager shall send by certified US Mail a copy of the final decision to the permit applicant and any other party that provided comment or documentation on the matter, including the Building Department and any buyer, seller or owner of the subject property known to the City.
D. The Manager’s written decision on any appeal filed under this Section shall be the City’s final decision, subject to judicial review only pursuant to ORS 34.010 et seq.