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ORDINANCE NO 1780 <br />SERIES 2019 <br />AN ORDINANCE AMENDING CHAPTER 3.20 OF THE LOUISVILLE MUNICIPAL <br />CODE CONCERNING THE APPEALS PROCESS FOR TAX DECISIONS <br />WHEREAS, taxpayers challenging assessments of municipal sales and use tax are <br />afforded processes under both City and state law; and <br />WHEREAS, the City Council desires to amend Section 3.20.540 of the Louisville <br />Municipal Code to update the City's tax appeals process to reflect provisions of state statute <br />NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE <br />CITY OF LOUISVILLE, COLORADO <br />Section 1. Section 3.20.540 of the Louisville Municipal Code is hereby amended to read <br />as follows (words added are underlined, words deleted are stricken through') <br />A. ersenA taxpayer who is aggrieved by the final decision of the <br />finance director after a hearing may have same reviewed by the district court. The <br />procedure of review shall be in accordance with Rule 106 of the Colorado Rules <br />of Civil Procedure The petition or complaint for district court review must be <br />filed within thirty (30) days from the date of the final decision of the finance <br />director. Any party, including the city, may appeal the final order or decision of <br />the finance director and, also, the decision of the district court (or such other <br />tribunal having jurisdiction), using all judicial, appellate, and extraordinary <br />proceedings available. <br />B. In lieu of the procedure in subsection A of this section, the taxpayer may <br />proceed to have the final decision of the finance director reviewed under section <br />29-2-106.1 of the Colorado Revised Statutes. <br />Section 2. If any section, paragraph, sentence, clause, or phrase of this ordinance is <br />held to be unconstitutional or invalid for any reason, such decision shall not affect the validity or <br />constitutionality of the remaining portions of this ordinance The City Council hereby declares <br />that it would have passed this ordinance and each part or parts hereof irrespective of the fact that <br />any one part or parts be declared unconstitutional or invalid. <br />Section 3. All other ordinances or portions thereof inconsistent or conflicting with <br />this ordinance or any portion hereof are hereby repealed to the extent of such inconsistency or <br />conflict. <br />Ordinance No 1780, Series 2019 <br />Page 1 of 2 <br />