If any person, having made the return and paid the tax as provided by this article, feels aggrieved by the assessment made upon him for any year by the Collector, he shall apply to Council by petition, in writing, within thirty days after notice is mailed to him by the Collector, for a hearing and a correction of the amount of the tax so 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. Council shall promptly consider such petition and may grant such hearing or deny the same. If such hearing is denied, the petitioner shall be forthwith notified thereof; if such hearing is 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 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. 203. Passed 5-17-76.)