If any person, having made the return and paid the tax as provided in this article, feels aggrieved by the assessment so made upon him by the City Clerk, he may apply to Council by petition, in writing, within thirty days after notice is mailed to him by the City Clerk, for a hearing and a correction of the amount of the tax as assessed upon him by the City Clerk. Such petition shall set forth the reasons why such hearing should be granted and the amount of such tax should be reduced. Council shall promptly consider such petition, and may grant such hearing or deny the same. If denied, the petitioner shall be forthwith notified thereof; if granted, Council shall notify the petitioner of the time and place fixed for such hearing. After such hearing, Council may make such order in the matter as may appear to it just and lawful, and shall furnish a copy of such order to the petitioner. Any person improperly charged with any tax and required to pay the same may recover the amount paid, together with interest, in any proper action or suit against the City. It shall not be necessary for the taxpayer to protest against the payment of the tax or to make any demand to have the same refunded to maintain such suit.
(Passed 6-30-52.)