If any person, having made a return and paid the tax as provided by this article, feels aggrieved by the assessment so made upon him by the Director of Finance he may apply to Council, by petition in writing, within thirty days after receipt of notice mailed to him by the Director of Finance pursuant to Section 737.18
, for a hearing and a correction of the amount of the tax so assessed upon him by the Director of Finance, in which petition shall be set forth the reasons why such hearing should be granted and the amount that such tax should be reduced. Council shall promptly consider such petition, and may grant such hearing, or deny it. If denied, the petitioner shall be forthwith notified thereof; if granted, Council shall notify the petitioner of the time and place fixed for such hearing. After such hearing Council may make such order in the matter as may appear to it just and lawful and shall furnish a copy of such order to the petitioner. Any such person improperly charged with any tax and required to pay it may recover the amount paid, together with interest, in any proper action or suit against the City. It shall not be necessary for the taxpayer to protest against the payment of the tax or to make any demand to have the same refunded to maintain such suit. Upon presentation of a certified copy of a judgment so obtained by the petitioner, the Director of Finance shall issue his warrant upon any funds available for the purpose. (1976 Code Sec. 10-107)