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written notice to the person requesting the hearing in the manner <br />prescribed herein of such determination and the amount of such tax. <br />(f) Hearing officer's decision. After considering all of the testimony and evidence <br />submitted at the hearing, the hearing officer may immediately issue a verbal decision or <br />may issue a written decision within fifteen (15) days of the hearing. The decision shall <br />include the reasons for the decision and such decision shall be final. <br />(g) If the hearing officer fixes the amount of the tax, penalty, interest, charges, <br />service fees or the tax classification in accordance with the original written determination of <br />the collector, then the amount as finally determined shall be immediately due and payable <br />and/or the classification shall be immediately applicable, and the hearing service fee shall <br />be forfeit. If the hearing officer determines the amount of the tax, penalty, interest, <br />charges, service fees or the tax classification to be applicable in accordance with the <br />original statement of the person requesting the hearing then the amount due and payable <br />and/or the classification applicable shall be as set forth in such person's original statement <br />and the collector shall refund the hearing service fee deposit. If the hearing officer fixes <br />the amount of the tax, penalty, interest, charges, service fees and/or the tax classification <br />to be applied in some other manner the hearing officer shall also make a written <br />determination as to fixing the amount of tax, penalty, interest, charges, service fees and/or <br />the tax classification applicable and shall indicate the disposition of the hearing service fee <br />deposit. <br />(h) Any person who is aggrieved by the decision of the hearing officer may obtain <br />judicial review of such decision in the manner provided under section 1-21.9 of this code. <br />(i) In the event no application for a hearing is filed within the time prescribed, the <br />decision of the collector shall become final and conclusive on expiration of the time herein <br />fixed for hearing and shall render any subsequent appeal null and void and shall further <br />act as a waiver against future action. <br />0) Notwithstanding any other provision contained in this chapter or any other <br />provision contained in this code to the contrary, any person voluntarily tendering payment <br />of any license tax, interest, or penalties to the city pursuant to any provision of this chapter <br />shall for all purposes thereafter be precluded and barred from appealing, contesting or <br />otherwise challenging the validity or amount of any such tax, interest or penalties pursuant <br />to any otherwise available procedure set forth in this chapter, or otherwise available by <br />law, unless said payment is made under written protest to the city. Said written protest <br />shall be deemed made for the purposes of this chapter only by one of the following <br />methods: (1) a written notation set forth on the check, draft, money order, or other <br />negotiable instrument by which payment is tendered, indicating that such payment is made <br />under protest; or (2) a written notice addressed and delivered to the collector at the time of <br />payment indicating that such payment is made under protest. Provided, however, that this <br />subsection shall not bar a request for refunds authorized pursuant to section 21-87 of this <br />chapter. <br />Page 16 <br />11A-18