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(a) An appeal may be taken by the taxpayer to the Circuit Court within thirty days after he has received notice from the City Clerk of his determination as provided herein.
(b) The appeal shall be taken by written notice to the City Clerk and 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 City Clerk as defendant. Before the appeal is heard, the plaintiff shall file with such Clerk a bond for the use of the defendant, with sureties approved by the Clerk, the penalty of the bond to be not less than the total amount of the tax and penalties appealed from, and conditioned that the plaintiff shall perform the orders of the Court; except, that in lieu of the bond, the City Clerk may upon a proper showing find and certify to the Clerk that the properties of the plaintiff subject to the liens imposed by Sections 731.10 and 731.12 are adequate to secure the performance of the orders of the Court.
(c) The Court shall hear the appeal and determine anew all questions submitted to it on appeal from the determination of the City Clerk. In such appeal a certified copy of the City Clerk's assessment 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 the decree shall be filed by the Clerk of Court with the City Clerk who shall then correct the assessment in accordance with the decree. An appeal may be taken by the taxpayer or the City Clerk to the Supreme Court of Appeals of the State.
(Ord. 17-005. Passed 6-5-17.)