An appeal may be taken by the taxpayer to the Circuit Court of Marion County within thirty days after he has received notice from the Director of Finance of his determination as provided in Section 761.18. The petition for appeal and notice thereof shall be served on the City in the manner provided by the West Virginia Rules of Civil Procedure for the service of original process.
The appellant shall file with such Clerk of the Circuit Court a bond for the use of the appellee, with sureties approved by the Clerk, the penalty of the bond to be not less than the total amount of the tax and penalties appealed from, and conditioned that the appellant performs the orders of the Court; except that in lieu of such bond, the Director may upon proper showing find and certify to the Clerk that the properties of the appellant subject to the liens imposed by Sections 761.22 and 761.24 are adequate to secure the performance or the orders of the Court. Any discretionary decision respecting an appellant’s appeal bond made by the Director of Finance is subject to full judicial review if an application for such review is filed with the Circuit Court within thirty (30) days of such decision.
The Court shall hear the appeal upon the record made before the hearing examiner and no additional evidence shall be taken unless otherwise required. The Court shall render its decree thereon and the Director shall then conform the assessment to the decree. An appeal may be taken by the taxpayer or the Director to the Supreme Court of Appeals of this State.
(Ord. 1216. Passed 1-28-03.)