A. An appeal of a denial of a refund shall be submitted in writing to the finance director within twenty calendar days from the date of the denial of the refund and shall identify the amount of the refund requested and the basis for the appeal.

B. An appeal of a denial of a refund may include a request for a hearing. Hearing procedures shall be as described in Section 3.16.078. (Ord. 1993-7 Exh. B (part))