If any person, having made the return and paid the tax as provided by this subchapter, feels aggrieved by the assessment so made upon him or her for any year by the City Treasurer, he or she may apply to Council by petition, in writing, within 30 days after notice is mailed to him or her by the City Treasurer, for a hearing and correction of the amount of the tax so assessed upon him or her by the City Treasurer, in which petition shall be set forth the reasons why such hearings should be granted and the amount of 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; if 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 or her may recover the amount so paid, together with interest, in any proper action or suit against the city as may be authorized by law.
(Prior Code, § 711.23)