An may be taken by the taxpayer to the Circuit Court of Nicholas County, within thirty (30) days after he/she shall have received notice from the City Recorder of his/her determination as provided by section 711.09 (b).
The appeal shall be taken by written notice to the City Recorder and served as an original notice. When said notice is so served it shall, with the return thereon, be filed in the office of the Clerk of the Circuit Court of Nicholas County docketed as other cases with the taxpayer as plaintiff and the City Recorder as defendant. Before the appeal is heard, the plaintiff shall file with such clerk a bond for the use of the defendant, with sureties approved by said clerk, the penalty of the bond to be not less than the total amount of the tax and penalties appealed from, and conditioned that the plaintiff shall perform the orders of the court; except that in lieu of said bond, the City Recorder may upon a proper showing find and certify to said clerk that the properties of the plaintiff subject to the liens imposed by Section 711.19 and 711.20 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 determinations of the City Recorder. In such appeal a certified copy of the City Recorder'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 said decree shall be filed with the clerk of said court with the City Recorder who shall then correct the assessment in accordance with said decree. An appeal may be taken by the taxpayer or the City Recorder to the Supreme Court of Appeal of this State.
(a) Service of Notice. Any written notice required by this article shall, unless otherwise specifically provided, be served upon the taxpayer personally or by certified mail. (Passed 9-14-09.)