The Administrator will determine at the time final approval is given by the Planning Commission to any final plat if the applicant is entitled to an exemption or a credit of all or a portion of the excise tax levied and paid pursuant to this Ordinance. The decision of the Administrator on the granting of an exemption or the amount of the credit may be appealed to the City Council, by the applicant, prior to consideration of the final plat by the Governing Body. The notice of appeal shall be in writing, filed with the City Clerk, and state with particularity the decision being appealed; the grounds for the appeal; and the specific relief sought. An appeal hearing shall be scheduled within thirty (30) days of the date of the filing of the appeal notice. The decision of the City Council is final.
The filing of an appeal or other legal challenge with a court of competent jurisdiction shall not stay the imposition, calculation or collection of the excise tax as calculated by the City unless a bond, letter of credit or other approved and sufficient surety in the amount calculated by the Administrator is filed with the City. If such approved surety is received with the notice of appeal, the final plat may be recorded.