(a) If a taxpayer, employer or other person or the City or the Department of Treasury is aggrieved by a decision of the tax tribunal, the aggrieved party may take an appeal by right from a decision of the tax tribunal to the Court of Appeals. The appeal shall be taken on the record made before the tax tribunal. The taxpayer, employer or other person or the City or Department may take further appeal to the Supreme Court in accordance with the court rules provided for appeals to the Supreme Court.
(b) An assessment is final, conclusive and not subject to further challenge after ninety days after the issuance of the final assessment, decision or order of the Administrator or the Department, and a person is not entitled to a refund of any tax, interest or penalty paid pursuant to an assessment unless the aggrieved person has appealed the assessment in the manner provided by this chapter.
(Ord. 360. Passed 12-11-93.)