When a petition for reassessment provided for in Section 757.28 is filed within the time prescribed for such filing, the City Clerk shall assign a time and place for the hearing of the same and shall notify the petitioner of such hearing by written notice at least twenty days in advance thereof. Such hearing shall be held within sixty days from the date the petition is filed unless continued by agreement of the parties or by the City Clerk for good cause.
The hearing shall be informal and impartial and may be conducted by an examiner designated by the City Clerk. At such hearing evidence may be offered to support the assessment or to prove it incorrect. The burden of proof shall be upon the taxpayer to show the assessment is incorrect and contrary to law, in whole or in part.
After such hearing the City Clerk shall, within a reasonable time, give notice in writing of his decision. Unless an appeal is taken within thirty days from service of this notice, such decision shall be final.
(Ord. 77-30. Passed 12-19-77.)