[Ord. No. 628 §1, 10-3-2008]
A. 
If no other procedure is established by law for protesting a fee, tax or license charge, then a person who has paid any fee, tax or license charge or within thirty (30) days thereafter may, by filing with the City Clerk of the City of Rogersville a written statement setting forth the grounds on which the protest is based, the true value of the money in dispute, the date when the fee, tax or license charge was paid and proof that the person making the claim paid the fee, tax or license charge.
B. 
If no other procedure is established by law for protesting a fee, tax or license charge, and a person has paid a fee, tax or license charge prior to the passage of this Section, such person shall have the right to protest the payment of the fee, tax or license charge provided the statute of limitations has not expired on the claim, and the claim is filed within thirty (30) days of the passage of this Section with the City Clerk of the City of Rogersville setting forth therein a statement of the grounds on which the protest is based, the true value of the money in dispute, the date when the fee, tax or license charge was paid and proof that the person making the claim paid the fee, tax or license charge.
C. 
The City Clerk shall set aside, in a separate account, all or part of such fee, tax or license charge which is in dispute under Subsection (A). Within sixty (60) days after the filing of the protest under Subsection (A) or (B), an administrative hearing officer appointed by the Board of Aldermen shall hold a hearing on the protest. Notice of the hearing and presentation of evidence shall be in accordance with Sections 140.010 through 140.040 of the City Code. A record of the hearing officer shall rule on the validity of the protest within ten (10) days after the conclusion of the hearing. Any person aggrieved by this decision, including the City, shall within thirty (30) days after notice of the ruling as required by Chapter 536, RSMo., file their administrative appeal pursuant to the rules established in Chapter 536, RSMo., for review of a contested case in the Circuit Court of Webster County. If no action is taken to appeal the decision of the administrative hearing officer as required by Chapter 536, RSMo., the decision shall be final. If the protest is invalid, the Financial Services Director shall, when such decision is final, disburse to the proper official the fee, tax or license charge impounded as authorized by the laws of the City. If the protest is valid, then the Financial Services Director shall, when the decision is final, refund to the person who protested the fee, tax or license charge the amount found to be invalid, plus interest at the rate of six percent (6%) interest on the sum from the time it was paid to the City.
D. 
Nothing in the Section shall preclude the City from exercising its right to determine the enforceability and applicability of this Section when a person challenges such authority wherever and however such rights may be asserted under applicable law.