(A) A taxpayer may appeal the administrative decision of the Finance Director by taking an appeal to the Circuit Court within 60 days after being served with notice of the administrative decision.
(B) The appeal proceeding shall be instituted by filing a petition with the Circuit Court, or the judge thereof in vacation, within the 60-day period prescribed in division (A).
(C) The court may hear the appeal and determine anew all questions submitted to it on appeal from the determination of the Finance Director. On such appeal, a certified copy of the Finance Director’s notice of assessment or amended or supplemental assessment and administrative decision thereon 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 by the Clerk of the Court with the Finance Director who shall then correct the assessment in accordance with the decree. An appeal may be taken by the taxpayer or the Finance Director to the Supreme Court of Appeals of this state.
(Ord. 1276, passed 6-29-00)