§ 88. Board of equalization; records, appeals, approval of rolls.

The board shall be required to keep an accurate record of all its proceedings, which shall be available for public inspection. Immediately upon completion of its work the board shall return the assessment rolls to the city council, certifying its approval of same, and the city council shall, not less than seven days after the certification of such rolls, approve the said rolls as certified to it and adopt the same as the assessment rolls to be used for the collection of taxes for the current year.

In case of dissatisfaction of any taxpayer with the final decision of said board of equalization, an appeal of such decision may be made by any taxpayer to the city council, provided such appeal is made within five days after the tax rolls have been certified by the board of equalization to the city council, by written petition specially stated [stating] what part or parts of the valuation are complained of. The city council shall dispose of all such appeals within thirty days after the tax rolls of the city have been certified by the board of equalization. Any taxpayer being dissatisfied with the decision of the city council, upon appeal, shall have the right to contest any such decision in any court of competent jurisdiction, but as a condition precedent to the exercise of such rights of review, or appeal to the courts, any such taxpayer shall be required to give notice to the city council of his intention to file suit by filing with the city clerk an exact copy of his petition within thirty days after the final decision of the city council.

Note— See the editor's note following section 85.