(A) Any person being aggrieved by any assessment may appeal therefrom to the District Court of the county wherein the property is located by serving upon the City Clerk, within ten days after the filing of the assessment roll in the Administrator’s office, a notice of appeal stating the grounds of the appeal and giving a bond for $250 conditioned that he or she will diligently prosecute the appeal, pay all costs and disbursements which may be adjudged against him or her, and abide by the order of the court, and by filing a copy of the notice with proof of service thereof on the City Clerk with the court within two days after the service upon the City Clerk.
(B) (1) The appeal shall be placed upon the calendar for the next general term of the court commencing more than ten days after the filing of the copy of the notice with the court, and the appeal shall be tried as other appeals in such cases.
(2) Upon an appeal being perfected, the City Clerk shall omit the parcel in respect of which the appeal is taken from the duplicate assessment roll to be certified to the County Auditor, as provided in § 92.29, until the appeal is disposed of by the court.
(Prior Code, § 8-1-9)