A taxpayer may take an appeal from the administrative decision of the City Clerk within thirty days after receipt of notice of such decision as provided in Section 757.29. Unless an appeal is taken pursuant to this section within thirty days after service of the administrative decision, the City Clerk's decision shall become final and conclusive and not subject to administrative or judicial review. . The appeal may be taken to the Circuit Court of Kanawha County and shall be taken by written notice to the City Clerk and served as an original notice. When such notice is so served it shall, with the return thereon, be filed in the office of the Clerk of the Circuit Court and docketed as other cases with the taxpayer as the plaintiff and the City Clerk as the defendant.
Before the appeal is heard, the plaintiff shall file a bond for the use of the defendant with such Clerk, with sureties approved by the Clerk. The penalty of the bond shall not be less than the total amount of tax, interest and penalties appealed from and conditioned that the plaintiff shall perform the orders of the Court. In lieu of such bond, the City Clerk may upon a proper showing find and certify to the Clerk that the properties of the plaintiff subject to the liens imposed by Sections 757.32 and 757.35 of this article are adequate to secure the performance of the orders of the Court.
The Court shall hear the appeal and determine anew all questions submitted to it on appeal from the decision of the City Clerk. In such appeal, a certified copy of the City Clerk'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 Clerk, who, if required, shall then correct the assessment in accordance with such decree.
An appeal may be taken by the taxpayer or the City Clerk to the Supreme Court of Appeals of this State.
(Ord. 77-30. Passed 12-19-77.)