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City of Portland

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6.07.080 Appeal.

(Amended by Ordinance No. 188215, effective March 3, 2017.)

A.  Any Seller aggrieved by any decision of the Director with respect to the amount of the tax owed along with interest and penalties, if any, may appeal the decision to the Director or designee.

B.  The Seller must follow the administrative appeal process that is set forth by the Director or designee.