If any person, having made a return and paid the tax as provided by this article, feels aggrieved by the assessment made upon him or her by the Recorder, he or she may apply to Council, by written petition within 30 days after notice is mailed to him or her by the Recorder, for a hearing and a correction of the amount of the tax so assessed upon him or her by the Recorder, in which petition shall be set forth the reasons why such hearings should be granted and the amount that such tax should be reduced. Council shall promptly consider such petition, and may grant such hearing or deny the same. 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 manner as may appear to it just and lawful and shall furnish a copy of such order to the petitioner. Any such person improperly charged with any tax and required to pay the same may recover the amount paid, together with interest, in any proper action or suit against the town. It shall not be necessary for the taxpayer to protest against the payment of the tax or to make any demand to have the same refunded to maintain such suit. Upon presentation of a certified copy of a judgment so obtained by the petitioner, the Recorder shall issue his or her warrant upon any funds available for the purpose.
(Ord. passed 6-30-1971; Ord. 1990-05, passed 6-12-1990)