(a) An appeal may be taken by the operator to the Circuit Court of Cabell County within thirty days after service of the Finance Director's decision.
(b) The appeal shall be taken by the filing of a petition and notice, which petition and notice shall be served upon or accepted by the Director as an original notice. When the petition and notice are so served, they shall, with the return or acceptance thereon, be filed in the office of the Clerk of the Circuit Court of Cabell County and docketed as other cases with the operator as petitioner and the Director as respondent. The filing of the appeal shall not stay the collection of the tax. The collection of the tax shall be stayed if the plaintiff files with such Clerk a bond, for the use of the respondent, 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 petitioner shall perform the orders of the Court; provided, that a judge of the Circuit Court may stay the collection of the tax without the requirement of a bond upon a proper showing by the operator that the properties of the operator are sufficient to secure performance of the Court's orders or that the ends of justice will be served thereby.
(c) The Court shall hear the appeal and determine anew all questions submitted to it on appeal from the determination of the Director. In such appeal, a certified copy of the Director's assessment 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 the decree shall be filed by the Clerk of the Court with the Director, who shall then correct the assessment in accordance with such decree.
(d) Unless an appeal is taken pursuant to this section within thirty days after service of the administrative decision, the Director's decision shall become final and conclusive and not subject to administrative or judicial review. The amount, if any, due the City under such decision shall be due and payable on the day following the date upon which such decision becomes final.
(Ord. 88-10. Passed 10-18-88.)