(a) An appeal may be taken by the taxpayer or the City to the Circuit Court of Cabell
County within sixty days after receiving notice from the Collector or designated hearing examiner of the determination as provided above.
(b) The appeal shall be taken by the filing of a petition and notice with the Circuit Court of Cabell County, a copy of which petition and notice shall be served upon the Collector and the opposing party's counsel, or directly to the opposing party if not represented by counsel. The appeal will be docketed at the circuit court in the similar manner as other administrative appeals with the appealing party listed as petitioner and the other party listed as respondent. The petition for appeal shall state whether the appeal is taken on questions of law or questions of fact, or both, and set forth with particularity the items of the hearing examiner's decision objected to, together with the reasons for the objections. The filing of the appeal shall not stay the decision of the hearing examiner. The decision of the hearing examiner shall be stayed if the taxpayer shall file with the clerk of the circuit court a bond for the use of the City, with sureties approved by the Clerk, the penalty of the bond to be not less than the total amount of the tax, interest and penalties (to such date) appealed from, and conditioned that the taxpayer shall perform the orders of the Court; except that in lieu of such bond, the Collector may, upon proper showing, find and certify to the clerk that the properties of the taxpayer subject to the liens imposed by this article are adequate to secure the performance of the orders of the Court. Upon receipt, the Collector shall forward a complete copy of the record, including the Final Order, transcripts/recording of the hearing, papers, motions, documents, exhibits, evidence and records as were before the hearing examiner or supplemented prior to the decision, to the Circuit Court, the City Attorney, the taxpayer, and counsel of record, in a manner consistent with Rule 4 of the West Virginia Rules of Procedure for Administrative Appeals.
(c) The circuit court shall hear the appeal and determine all questions submitted to it
on appeal from the determination of the Collector or hearing examiner. In such appeal, a certified copy of the assessment of the Collector shall be admissible and shall constitute prima facie evidence of the tax due under the provisions of this article. The Court shall render its decree thereon; and a certified copy of such decree shall be filed by the Clerk of such Court with the Collector, who shall than correct the assessment in accordance with the decree. An appeal may be taken by the taxpayer or the Collector to the Supreme Court of Appeals of this State.
(Ord. 2019-07. Passed 12-2-19.)