(b) Petition for Appeal. The appeal proceeding shall be instituted by filing a petition with the circuit court, or the judge thereof in vacation, within the thirty day period prescribed in subsection (a) hereof. The clerk of the circuit court shall within ten days after the date the petition is filed, serve the City Treasurer with a copy of the same by registered or certified mail. This petition shall be in writing, verified under oath by the taxpayer, or his duly authorized agent, having knowledge of the facts, set forth with particularity the items of the administrative decision or the assessment objected to together with the reasons for such objections.
(c) Appeal Bond. Before the appeal is heard, the taxpayer shall file with the clerk of the circuit court a cash bond or a corporate surety bond approved by the clerk. The surety must be qualified to do business in this City. These bonds shall be conditioned that the taxpayer shall perform the orders of the court. The penalty of this bond shall be not less than the total amount of tax, additions to tax, penalties and interest for which the taxpayer was found liable in the administrative decision of the City Treasurer. Notwithstanding the foregoing and in lieu of such bond, the City Treasurer may upon a sufficient showing by the taxpayer, certify to the clerk of the circuit court that the assets of the taxpayer subject to the lien imposed by Section 753.12, or other indemnification, are adequate to secure performance of the orders of the court.
(d) Appeal. The court shall hear the appeal and determine anew all questions submitted to it on appeal from the determination of the City Treasurer. In such appeal a certified copy of the City Treasurer's notice of assessment and administrative decision thereon shall be admissible and shall constitute prima facie evidence of the tax due under the provisions of those sections of this article to which it is applicable. 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 Treasurer, who shall then correct the assessment in accordance with the decree. An appeal may be taken by the taxpayer or the City Treasurer to the Supreme Court of Appeals of this State.
(Ord. 0-19-87. Passed 4-9-87.)