An appeal may be taken by the taxpayer to the Circuit Court of Jackson County within thirty (30) days after service of the City Treasurer's decision.
The appeal shall be taken by the filing of a petition and notice, which petition and notice shall be serviced upon or accepted by the City Treasurer as an original notice. When the petition and notice is so served it shall, with the return or acceptance 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 Treasurer as defendant. The filing of the appeal shall not stay the collection of the tax. The collection of the tax shall be stayed if 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, interest and penalties (to such date) appealed from, and conditioned that the plaintiff shall perform the orders of the court; provided, that the judge of the Circuit Court may stay the collection of the tax without the requirement of a bond, upon a proper showing by the taxpayer that the properties of the taxpayer are sufficient to secure performance of the Court's orders or that the ends of justice will be served thereby.
The Court shall hear the appeal and determine anew all questions submitted to it on appeal from the determination of the City Treasurer. In such appeal a certified copy of the City Treasurer'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 the Court with the City Treasurer, who shall then correct the assessment in accordance with such decree.
Unless an appeal is taken pursuant to this section within thirty (30) days after service of the administrative decision, the City Treasurer's decision shall become final and conclusive and not subject to administrative or judicial review. The amount, if any, due the City under such decision shall be due and payable on the day following the date upon which such decision becomes final.