737.25 HEARING BEFORE COUNCIL.
   If any person feels aggrieved by the assessment so made upon him for any year by the City Treasurer, he shall apply to Council by petition, in writing, within sixty days after notice is mailed to him by the Treasurer, for a hearing and a correction of the amount of the tax so assessed upon him by the Treasurer, in which petition shall be set forth the reasons why the amount of such tax should be reduced. Council shall promptly consider such petition and shall notify the petitioner within a reasonable time of the time and place fixed for a hearing on the petition. At such hearing, the petitioner shall have the burden of proof to show that the assessment is incorrect and contrary to law, either in whole or in part. Council may delegate the hearing of any such matter to a duly authorized administrative law judge engaged for that purpose. After such hearing, Council may make such order in the manner as may appear to be just and lawful and shall furnish a copy of such order within a reasonable length of time to the petitioner. Unless an appeal from the decision of Council is taken as authorized by law within sixty days of the service of such order, Council's decision shall become final and conclusive and not subject to judicial review. The amount, if any, due the City under such decision shall be payable on the day following the date upon which the decision becomes final. The amount, if any, due the taxpayer under such decision shall be promptly refunded, or the same may be credited to the account of the taxpayer, at the election of the taxpayer. (Ord. 2118. Passed 4-16-09.)