City of San Mateo Law Library
City of San Mateo Municipal Code.


The decision of the Tax Collector, or bureau or Chief of Police, in the absence of an appeal to the Tax Review Committee or Board of Review, the decision of the Board, Committee, or Manager, in the absence of an appeal to the Council, and the decision of the Council, in any review, shall be final and conclusive upon any and all persons affected thereby. Any fee or tax finally determined shall be due and payable as of the date the original fee or tax was due and payable, together with any penalties that may be due thereon; provided, however, that if the fee or tax is fixed in accordance with the original statement of an licensee appellant business, then no penalty shall attach to the fee or tax by reason of any delinquencies.