(a) 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 by the City Clerk, he may apply to City Council by petition, in writing, within thirty days after notice is mailed by the Clerk, 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 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 matter as may appear to it just and lawful, and shall furnish a copy of such order to the petitioner.
(b) Any person improperly charged with any tax and required to pay the tax may recover the amount paid, together with interest, in any proper action or suit against the City. 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 in order to maintain such suit.
(1975 Code Sec. 10-83)