Any person, except one who has failed to comply with LMC 3.02A.070, aggrieved by the amount of the fee or tax determined by the director to be required under the provisions of this chapter may pay the amount due and appeal from such determination by filing a written notice of appeal with the city clerk within thirty days from the date written notice of such amount was mailed to the taxpayer. The city clerk shall, as soon as practical, fix a time and place for the hearing of such appeal, and shall cause a notice of the time and place thereof to be delivered or mailed to the parties. The hearing shall be before the city manager or the city manager’s designee. The decision of the city manager or city manager’s designee shall indicate the correct amount of the fee or tax owing. (Ord. 1232 §3, 2004).