The City Council hereby determines that Administrative Appeal Procedures
relating to petitions for appeal and refund submitted by taxpayers
in connection with the assessment, determination or refund of an eligible
tax under the LTBR shall be undertaken by Hearing Officer or collection
service center for delinquent taxes, where applicable.
The Administrative Appeal Procedures set forth in the Taxpayer Bill
of Rights and Forms attached hereto and incorporated herein, are hereby
approved and adopted.