If any person, having made the return and paid the tax as provided by this article, feels aggrieved by the assessment so made upon him for any year by the Director of Finance, he may apply to Council by petition, in writing, within thirty days after notice is mailed to him by the Director of Finance, for a hearing and correction of the amount of the tax so assessed upon him by the Director of Finance, in which petition shall be set forth the reasons why such hearings should be granted and the amount such tax should be reduced. Council shall promptly consider such petition, and may grant such hearing or deny it. If denied, the petitioner shall be forthwith notified thereof; 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 it just and lawful, and shall furnish a copy of such order to the petitioner. Any person improperly charged with any tax required to be paid by him may recover the amount so paid, together with interest, in any proper action or suit against the City as may by authorized by law.
(Ord. 1-7-03.)