(A) An appeal may be taken by the taxpayer to the Circuit Court of the county, within 30 days after he or she shall have received notice from the Finance Director of his or her determination as provided in § 113.148.
(B) The appeal shall be taken by written notice to the Finance Director and upon being served it shall, with the return thereon, be filed in the office of the Clerk of the Circuit Court and docketed as other cases with the taxpayer as plaintiff and the city as defendant. The filing of the appeal shall not stay the collection of the tax. The collection of the tax shall be stayed if the plaintiff shall file with such Clerk a bond for the use of the defendant, with sureties approved by the Clerk, the penalty of the bond to be not less than the total amount of the tax, interest and penalties (to such date) appealed from, and conditioned that the plaintiff shall perform the orders of the Court; provided, that the judge of the Circuit Court may stay the collection of the tax without the requirement of a bond, upon a proper showing by the taxpayer that the properties of the taxpayer are sufficient to secure performance of the Court’s orders or that the ends of justice will be served thereby.
(C) The Court shall hear the appeal and determine anew all questions submitted to it on appeal from the determination of the Finance Director. In such appeal, a certified copy of the city’s assessment shall be admissible and shall constitute prima facie evidence of the tax due. 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 Finance Director who shall then correct the assessment in accordance with such decree. An appeal may be taken by the city or the taxpayer to the State Supreme Court of Appeals.
(Ord. passed 11-12-2019)