A. Any person aggrieved by any action of the finance director in issuing, suspending, revoking, or refusing to issue any license under this chapter or in fixing the amount of taxes, penalties, interest, or costs under this chapter may apply to the borough clerk and request a hearing within 30 days from the date the finance director mails the notice of the finance director action. Upon timely application under this subsection for a hearing, the assembly shall hold a hearing to determine whether a correction is warranted. Hearings before the assembly under this subsection may, at the option of the assembly, be conducted by an administrative hearing officer designated by the assembly. The hearing officer shall conduct the hearing and prepare findings and conclusions. These findings and conclusions must be forwarded to the assembly for adoption, rejection, or modification and issuance of a final order or decision by the assembly. An application for a hearing must notify the borough clerk of the specific action complained of and amount of tax, interest, cost, or penalty contested and the reason it is contested. After receipt of a written decision by the assembly, a person may appeal to the Superior Court of the Third Judicial District in accordance with the Alaska Appellate Court rules. The person shall be given access to the department’s file in the matter for preparation of the appeal.

B. A request for appeal is filed on the date it is personally delivered, or is delivered to the borough clerk by the United States Postal Service, the date of the postmark stamped on the properly addressed cover in which the request is mailed. If the due date falls on Saturday, Sunday, or a borough observed holiday, the due date is the next working day. A current mailing address must be provided to the borough clerk with the request for appeal, and any change in mailing address after the request for appeal is filed must be reported to the borough clerk.

C. If the notice to the person pursuant to subsection A of this section shows an amount due, the uncontested portion of the amount due must be paid within 30 days after the date of the notice. If the uncontested amount is not paid within 30 days, collection action will be taken on that amount even if the person has filed a request for appeal. Payment of the total amount due may be made any time before the hearing. If the finance director has reason to believe that collection of the total amount due might jeopardize by delay, immediate payment of the total amount will be demanded and the finance director may pursue any collection remedies provided by law. Payment in full does not affect the person’s right to a hearing.

D. If a person requests a hearing and fails to appear at the hearing, the assembly or hearing officer may issue a decision without taking evidence from that person, unless that person shows reasonable cause for failure to appear within seven days after the date scheduled for the hearing.

E. Taxes, license fees, penalties and interest declared to be due in the final administrative decision must be paid within 30 days after the date of the decision, or a bond must be filed with the court in accordance with the Alaska Court Rules of Appellate Procedures. [Ord. FY2017-27 §2, 2017].