Appeal.

Riverside Municipal Code § 5.04.160

in effect

5.04.160 - Appeal. A. Any person aggrieved by any decision of the Collector or of any other officer of the City made pursuant to the provisions of this chapter may appeal therefrom to the Collector, or their designee, not later than 30 days after notice thereof, unless a later date is agreed to by the Collector and the appellant. The Collector shall give notice of the hearing to the appellant no later than ten days prior to such hearing. At such hearing the appellant may appear and offer evidence why the assessment should not be confirmed and fixed as the business tax, or why any other decision should not be reversed or otherwise modified. After such hearing the Collector shall determine and reassess the proper tax to be charged or determine whether any other decision appealed from shall be confirmed, reversed, or otherwise modified and shall give written notice thereof to the applicant by serving it personally or by depositing it in the United States Post Office at Riverside, California, postage prepaid, addressed to the person so assessed at their last known address. B. If, after having first appealed to the Collector, as required in subsection A, any person still aggrieved by an adverse decision of the Collector, made pursuant to the provisions of this chapter concerning such person's business tax, may appeal to the City Manager within 15 days after notice of said adverse decision by filing with the Collector a written notice of appeal, briefly stating the grounds relied upon for such appeal. C. If such appeal is made within the time prescribed, the Collector shall cause the matter to be set for hearing before the City Manager or their designee within 30 days from the date of receipt of such notice of appeal, giving the appellant not less than ten days' written notice of the time and place of such hearing. The City Manager or their designee may appoint an Employee Hearing Officer to conduct the hearing on the matter and render a written recommendation to the City Manager or their designee. D. The City Manager or their designee shall render a decision on the appeal and give notice thereof to the Collector no later than 20 days following completion of the hearing thereon or, in the event such hearing is held by an Employee Hearing Officer, within 30 days following completion of the hearing thereon. After receiving notice of such decision, the Collector shall determine and reassess the proper tax to be charged and shall give written notice thereof, or of the decision made as to any other decision appealed, to the applicant by serving it personally or by depositing it in the United States Post Office at Riverside, California, postage prepaid, addressed to the person so assessed at their last known address. E. If, after having first appealed to the Collector and the City Manager, as required in subsections A and B, any person still aggrieved by an adverse decision made pursuant to the provisions of this chapter concerning such person's business tax, may appeal to the City Council within 15 days after notice of said adverse decision by filing within 15 days after notice of said appeal, briefly stating the grounds relied upon for such appeal. If such appeal is made, the Collector shall cause the matter to be set for hearing before the City Council. The Collector shall give at least ten days notice to such person of the time and place of hearing. The City Council shall consider all evidence produced, and shall make findings thereon, which shall be final. After such hearing the Collector shall determine and reassess the proper tax to be charged and shall give written notice thereof, or of the decision made as to any other decision appealed, to the applicant by serving it personally or by depositing it in the United States Post Office at Riverside, California, postage prepaid, addressed to the person so assessed at their last known address. F. If, during the appeal process, no timely appeal is made, any decision rendered by the Collector or City Manager shall become final and conclusive upon the expiration of the time set herein for filing an appeal. (Ord. 7663, § 12, 2024; Ord. 6923 § 12, 2007; Ord. 5732 § 1, 1989; Ord. 5731 § 1, 1989; Ord. 3804 (part), 1971)

Source: City of Riverside, California, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/ca/riverside/codes/code_of_ordinances?nodeId=PTIICOOR_TIT5BU_CH5.04TALIRE_5.04.160APFetched: 11/1/2026