A. An aggrieved person per Section 6.01.360 may appeal the decision of the tax collector to the city manager within fifteen days after notice thereof by filing with the tax collector a written notice of appeal. The notice of appeal shall briefly state the grounds relieved upon for appeal. If such appeal is made within the time prescribed, the tax collector shall cause the matter to be set for hearing before the city manager within thirty days from the date of receipt of such notice of appeal, giving the appellant not less than ten working days’ notice in writing of the time and place of hearing. The findings and determination of the city manager at such hearing shall be final and conclusive. No such determination shall conflict with any substantive provision of this chapter. Within five working days after such findings and determination are made, the tax collector shall give written notice thereof to the appellant.

B. The decision of the city manager may be appealed to the city council within fifteen days after notice of the city manager’s decision. The matter shall be set for public hearing before the city council within forty-five days giving the appellant not less than ten days’ notice in writing of the time and place of hearing. The findings and determination of the city council at such hearing shall be final and conclusive.