Any taxpayer, except one who has failed to comply with BMC 6.05.060, who feels aggrieved by the amount of the fee or tax determined by the director to be required under the provisions of this chapter may appeal from such finding by filing a written notice of appeal with the city’s hearing examiner within 30 days from the time such taxpayer was given notice of such amount. A filing fee as determined under Chapter 2.56 BMC shall be submitted with the appeal, which filing fee is required to process the appeal. Payment of the amount assessed shall be paid before the appeal to the hearing examiner can be heard. The hearing examiner shall, under the procedures of Chapter 2.56 BMC, fix a time and place for the hearing of such appeal, and shall cause a notice of the time and place thereof to be delivered or mailed to the parties. The hearing shall be conducted in accord with the provisions of Chapter 2.56 BMC. The decision of the hearing examiner shall indicate the correct amount of the fee or tax owing. The appellant may seek judicial review of the decision to the Whatcom County superior court. The city shall have the same right of review from a decision as does a taxpayer. [Ord. 2002-12-106].