If the owner of, or any person interested in, any lot or parcel of land against which an assessment is made is dissatisfied with the amount of the assessment, he may, within 10 days after the confirmation of the assessment roll, give written notice to the Board that he takes an appeal to the Superior Court of Wake County, in which cases he shall within 20 days after the confirmation of the assessment roll serve on the Mayor or Town Clerk a statement of facts upon which he bases his appeal. The appeal shall be tried as other actions at law. The remedy herein provided for any person dissatisfied with the amount of the assessment against any property of which he is the owner or in which he is interested shall be exclusive.
(Session Laws of 1973, Chapter 386) (Ord. 2004-45, passed 4-4-2004)