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City of San Mateo Municipal Code.

3.56.130 APPEAL.

Any operator aggrieved by any decision of the Tax Collector with respect to the amount of such tax, interest and penalties, if any, may appeal to the City Manager by filing a notice of appeal with the City Manager within 15 days of the serving or mailing of the determination of tax due. The City Manager or designee shall fix a time and place for hearing such appeal, and the City Manager or designee shall give notice in writing to such operator at his or her last known place of address. The findings of the City Manager or designee shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.