Any taxpayer or taxpayers aggrieved by the amount of tax levied may appeal such determination to the city council by filing with the city clerk a written petition within five days after the levy of tax. The petition shall set forth in detail the objections forming the basis of appeal, and the filing of the petition will suspend levy of tax upon the petitioner until the city council has made a final determination as to the amount. The council’s determination shall be made after a hearing to be held within fourteen days of the filing of the petition at a time and place to be fixed and upon timely notice thereof made to the petitioner.

At the hearing the council shall hear such testimony and receive such evidence as the petitioner and the city clerk shall give or produce in support of or contrary to the petition. The mayor may exercise the power of subpoena to require the attendance of any person, or the production of any pertinent documents or other relevant evidence, and it is unlawful for any person to fail to appear or produce that which is demanded by the subpoena, or for any person to give false testimony before the council. (Ord. 600, 1975)