(a) An appeal may be taken by the taxpayer to the Circuit Court of Fayette County within thirty days after he receives notice from the Town Recorder of his determination as provided in Section 763.18. The appeal shall be taken by written notice to the Town Recorder served as an original notice. When such notice is so served it shall, with the return thereon, be filed in the office of the Clerk of the Circuit Court and docketed as other cases with the taxpayer as plaintiff and the Town Recorder in his official capacity as defendant. The plaintiff shall file with the Recorder a bond for the use of the Town, with sureties approved by the Recorder, in penalty double the amount of tax appealed from, and in no case shall be bond be less than fifty dollars ($50.00), conditioned that the plaintiff shall perform the orders of the Court.
(b) The Court shall hear the appeal as in equity and determine anew all questions submitted to it on appeal from the determination of the Town Recorder. In such appeal a certified copy of the assessment of the Town Treasurer 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 Recorder of the Court with the Town Recorder, who shall then correct the assessment in accordance with such decree and certify the same to the Town Treasurer of the Town. An appeal may be taken by the taxpayer or by the Town Recorder in his official capacity to the Supreme Court of Appeals of the State in the same manner that appeals are taken in equity.
(Passed 9-4-80.)