If after application, signed by the taxpayer under oath stating the reason the assessment is invalid, inequitable or unjust, the council is satisfied beyond a doubt that the assessment of real property described in the application for abatement or refund is invalid, inequitable or unjust, the council, if the application is filed no later than the first day of November of the fourth year after which the assessment would have been delinquent, may by resolution abate or refund all or any part thereof in excess of a valid, just, fair and equitable assessment.
(1992 Code, § 39-160) (Ord. 48-97, passed 7-7-1997; Ord. 60-07, passed 5-7-2007)