An applicant for a tax credit who feels aggrieved by the decision of the collector of business taxes with respect to the applicant’s application for a tax credit may appeal the decision to the City Council. Such appeal must be filed within 30 days of the date of the decision by the collector of business taxes. Such appeal shall be in writing and signed by the applicant-taxpayer. In the case of a corporation, the president or vice-president shall sign. All signatures shall be sworn to under oath. The appeal shall state specifically the grounds for a reversal of such decision of the collector of business taxes. The City Council shall issue an appeal decision within 30 days of receipt of the appeal. The decision of the City Council shall be final as to the city’s decision. After such hearing, a taxpayer may appeal the decision of the City Council to a circuit court of competent jurisdiction.
(Ord. passed 12-18-1998)