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(b) Appeals Procedure. Appeals of the amount of the <br />special tax for police protection and prevention <br />services for a parcel or of any component of the tax <br />must be made in accordance with the following: <br />(1) Application. Appeal shall be initiated by <br />taxpayer by written application address to the City <br />Council, City of the Town of Los Altos Hills, 26379 <br />Fremont Road, Los Altos Hills, CA 99022. The applica- <br />tion must be received no later than December 1 0£ each <br />year, beginning in 1992. Any such application for re- <br />duction shall set forth all facts upon which the tax- <br />payer relies as support for the tax reduction sought. <br />The application must give the mailing address of tax- <br />payer, must specify by precise address or assessor's <br />parcel number the location of the parcel for which <br />the taxes are being appealed and must contain a state- <br />ment made under penalty of perjury that the facts set <br />forth in the application are true. If the Town's <br />administrative staff and the appealing taxpayer do <br />not agree on a resolution of the matters presented by <br />the appeal, an application which complies with the re- <br />quirements stated above shall be set for hearing before <br />the City Council of the TOWN as soon as reasonably <br />possible. Notice of such hearing shall be mailed to <br />the appealing taxpayer at least five (5) days in <br />advance of the date of the hearing. Filing of an, <br />-6- <br />