6.06.100 Appeals.

City Code Section

(Amended by Ordinance Nos. 176955 and 185495, effective July 11, 2012.)

A.   Persons to whom the Bureau mails a notice under Section 6.06.090 will be presumed to be engaged in property management activity within the district, to be subject to the license fee requirement, and to be liable for the amount indicated in the notice as the license fee payable by the person for the next license year, unless the person files with the Bureau an appeal not later than 30 days after the date of mailing of the notices.

B.   Persons to whom the Bureau mails a notice under Section 6.06.095 will be presumed to be subject to a license fee adjustment, and to be liable for the adjusted amount indicated in the notice as payable for the balance of the license year, unless the person files with the Bureau an appeal not later than 30 days after the date of mailing of the notices.

C.   A person may appeal a preliminary determination of the Bureau made under Section 6.06.090 on the following grounds:

1.   The person is not engaged in property management activity within the District as defined in Subsection 6.06.020 H.1.-4.;

2.   The person is not subject to the license fee requirement because the person is exempt under Section 6.06.050;

3.   The amount of license fee determined by the Bureau to be payable by the person for the next license year is incorrect because the data reviewable under Subsection E. of this Section or the application of the formula to the data is incorrect.

D.   A person may appeal a preliminary determination of the Bureau made under Section 6.06.095 on the following grounds:

1.   The licensee is not subject to a fee adjustment;

2.   The amount of the adjusted license fee determined by the Bureau to be payable by the person for the balance of the license year is incorrect because the data reviewable under Subsection E. of this Section or the application of the formula to the data is incorrect.

E.   The Bureau, in its discretion, may grant an appeal without audit or may audit an appeal to determine whether the appeal should be granted. The audit may include review of such evidence as the Bureau deems appropriate. If the person appeals on the ground that the data used in determining the license fee payable are incorrect, the Bureau will not be bound by the data contained in the record sources identified in the sections of this Chapter establishing the license fee formula for the District and may consider other evidence as to data, except that the Bureau will be bound by the assessed value data as recorded in the Multnomah County assessment roll, by the square footage data as recorded in the records in the Multnomah County Office of Assessment and Taxation, by the City  Bureau of Development Services written documentation of authorization to occupy improvements or portions of improvements, by the City  Bureau of Development Services building permit application records of the  cost of physical changes, and by the City  Bureau of Development Services building permit application records of the additional square feet of improvements, when those record sources are designated for use by a section of this Chapter establishing the license fee formula for the District. In the event the Bureau determines that an appeal should or should not be granted, in whole or in part, then the Bureau will give the appealing person written notice of the determination and the reasons, by mail or personal delivery. The Bureau’s determination is final.