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• <br /> 1 Section 8: Over or under payment of tax: If the City Treasurer upon <br /> 2 investigation or upon checking returns finds that the tax paid on any of them <br /> 3 <br /> is more than the amount required of the taxpayer, he shall refund the amount <br /> 4 <br /> overpaid by a warrant upon the General Fund. If the City Treasurer finds that <br /> 5 <br /> the tax paid is less than required, he shall mail a statement to the taxpayer showing <br /> 6 <br /> 7 the balance due, who shall within ten (10) days pay the amount shown thereon. <br /> 8 Section 9: Failure to make return: If any taxpayer fails, neglects <br /> 9 or refuses to make his return as and when required herein the City Treasurer <br /> 10 is authorized to determine the amount of the tax payable, and by mail to notify <br /> 11 such taxpayer of the amount so determined. The amount so fixed shall thereupon <br /> 12 <br /> become the tax and be immediately due and payable. <br /> 13 <br /> Section 10: Appeal to City Council: Any taxpayer aggrieved by the <br /> 14 <br /> amount of the tax found by the City Treasurer to be required under the <br /> 15 <br /> 16 provisions of this chapter, may appeal to the City Council from such finding <br /> 17 by filing a written notice of appeal with the City Treasurer within five <br /> 18 days from the time such taxpayer was given notice of such amount. The City <br /> 19 <br /> Treasurer shall, as soon as practicable, fix a time and place for the hearing <br /> 20 of such appeal, which time shall be not more than ten days after the filing of <br /> 21 <br /> the notice of appeal, and he shall cause a notice of appeal, and a notice of the <br /> 22 <br /> time and place thereof to be mailed to the applicant. At such hearing the taxpayer <br /> 23 <br /> 24 shall be entitled to be heard and to introduce evidence in his own behalf. The <br /> 25 City Council shall thereupon ascertain the correct amount of the tax by <br /> 26 resolution and the City Treasurer shall immediately notify the appellant thereof <br /> 27 by mail, which amount, together with costs of the appeal, if appellant is unsuccessful:: <br /> 28 therein, must be paid within ten (10) days after such notice is given. <br /> 29 The President of the City Council, or the Chairman of any <br /> 30 <br /> committee thereof before which the appeal is to be heard, may, by subpoena, <br /> 31 <br /> 32 <br /> -4- <br />