A taxpayer aggrieved by the amount of the tax, penalties, interest, or civil infraction fine determined to be due by the Finance Director, under the provisions of this chapter, may appeal such determination to the City of Covington City Manager or his or her designee. Such an appeal must be submitted in writing to the City Clerk within 20 days of the decision made by the Finance Director. The City Manager or his or her designee will issue a decision in writing within 30 days of receiving a written appeal. The decision of the City Manager may be appealed to the Hearing Examiner pursuant to the process outlined in Chapter 14.45 CMC. (Ord. 01-09 § 5; Ord. 16-07 § 1)