If any person assessed or reassessed under Section 761.17, having made the return and paid the tax as provided by this article, feels aggrieved by the assessments so made upon him for any year by the Collector he shall apply to the Finance Director by petition in writing, within twenty days after notice of a jeopardy assessment or within sixty days after notice of a general assessment or reassessment has been served upon him by the Collector, for a hearing and a correction of the amount of the tax assessed upon him by the Collector, in which petition shall be set forth the reasons why such hearing should be granted and the amount such tax should be reduced. Unless the petition is made within the allotted amount of time, twenty days for a jeopardy assessment or sixty days for a general assessment, such assessment shall become final. The Finance Director shall promptly consider all such punctual petitions, and may grant such hearing or deny the same. If denied, the petitioner shall be forthwith notified thereof. If granted, the Finance Director shall notify the petitioner of the time and place so fixed for such hearing. After such hearing the Director may make such order in the matter as may appear to be just and lawful, and shall furnish a copy of such order to the petitioner. Any person improperly charged with any tax, and required to pay the same may recover the amount paid, together with interest, in such proper action or suit against the Collector, as may be authorized by law.
(Ord. 1216. Passed 1-28-03.)
(Ord. 1216. Passed 1-28-03.)