An appeal may be taken by the taxpayer to the Circuit Court of the county in which the activity taxed was engaged, within thirty days after he shall have received notice from the Mayor of his determination as provided in Section 745.16.
The appeal shall be taken by written notice to the Mayor and served as an original notice. When said notice is so served it shall, with the return thereon, be filed in the officer of the clerk of the Circuit Court and docketed as other cases with the taxpayer as plaintiff and the Mayor as defendant. The plaintiff shall file with such clerk a bond for the use of the defendant, with sureties
approved by such clerk, in penalty, double the amount of tax appealed from, and in no case shall the bond be less than fifty dollars ($50.00) conditioned that the plaintiff shall perform the orders of the court.
The court shall hear the appeal in equity and determine anew all questions submitted to it on appeal from the determination of the Mayor. In such appeal, a certified copy of the Mayor’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 decrees thereon, and a certified copy of said decree shall be filed by the clerk of said court with the Mayor, who shall then correct the assessment in accordance with said decree. An appeal may be taken by the taxpayer or the Mayor to the Supreme Court of Appeals of this State in the same manner that appeals are taken in equity.
(1977 Code 5-417.)