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The Office of Finance may give notice of assessment pursuant to LAMC Section 21.16 to a taxpayer whenever it determines that a tax is due or may be due the City of Los Angeles. This notice states the principal tax due, as determined or estimated by the Office of Finance, plus applicable interest and penalty through the date of the assessment.
The taxpayer has an administrative right to appeal the assessment. Effective January 1, 2002, LAMC Section 21.16 provides the taxpayer with two levels of appeal. The first level is a hearing before an Assessment Review Officer and the second level is a hearing before the Board of Review. A taxpayer cannot proceed to the second level unless heard on the first level. The taxpayer need not go to both levels and a hearing before an Assessment Review Officer, if not appealed to the Board of Review, is deemed an exhaustion of the full administrative remedies available to the taxpayer.
Tax Appeal Process Information Pamphlet [PDF, 9 pages, 364 KB]
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