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shall be excluded from the public records maintained by the Finance Director's office, and <br />shall be subject to a duty of confidentiality and non-disclosure by those representatives of the <br />City of San Leandro who may have a need to review and obtain knowledge of those portions <br />of said agreements designated proprietary and confidential. <br />SEC. 2-18-275 Appeals of Decision of the Finance Director. <br />A. Who Ma~ppeal. Any person aggrieved by any decision of the Finance <br />Director regarding the amount of tax or penalty owed or the duty or obligation to collect, <br />report or pay a tax pursuant to this Chapter may appeal the decision of the Finance Director <br />by filing a notice of appeal with the City Clerk within fifteen days of the serving or mailing <br />of such decision. The notice of appeal shall set forth in writing the grounds for the appeal <br />and shall be accompanied by an appeal fee in an amount established by resolution of the City <br />Council and shall state the grounds for the appeal. Once a notice of appeal is received, the <br />Finance Director shall request the City Manager to appoint a Hearing Officer and to schedule <br />a day, time, and place for the hearing. The City Manager or a delegee of the City Manager <br />shall provide written notice of the time and place of the hearing, and shall mail such notice to <br />Appellant at least ten calendar days prior to the date of the hearing. The form and substance <br />of the notice shall be in accordance with the rules and policies promulgated by the City <br />Manager. At the hearing, the Appellant bears the burdens of production and persuasion to <br />establish the factual and legal issues upon which the appeal is based. <br />B. Hearing. A hearing to consider the appeal shall follow those procedures <br />required to afford the appellant full due process of law. The Hearing Officer shall, at the <br />conclusion of the hearing, make findings of fact based upon the evidence submitted and <br />determine whether grounds exist for denial of the appeal or for adjustment of amounts owed. <br />The person appealing shall be notified of the Hearing Officer's decision in writing. The <br />Hearing Officer's decision shall be final. Any Appellant who requests a hearing and who <br />fails to appear at the hearing is deemed to waive the right to a hearing and the adjudication of <br />the issues related to the hearing, provided that the hearing was properly noticed. <br />C. Due Date of Tax. The amount of any tax fmally determined as provided in <br />this section shall be due and payable as of the date the original tax, together with any <br />penalties that may be due thereon; provided, however, that if the amount of such tax is fixed <br />in accordance with the original statement of the appellant no penalty shall attach by reason of <br />any delinquency. <br />SEC. 2-18-280 California Public Utilities Commission Jurisdiction. <br />Nothing contained in this Chapter is intended to conflict with applicable rules, <br />regulations, and tariffs of any service supplier subject to the jurisdiction of the California <br />Public Utilities Commission. In the event of any conflict, the provisions of those rules, <br />regulations and tariffs shall control. <br />ORDINANCE NO. 2008-018 14 <br />