§ 14.01.4. Appeal.

(1)

Within twenty (20) days after the order adopting the assessment, or making a reassessment, a new assessment or supplemental assessment, any person may appeal to the district court by filing a notice of appeal with the city clerk stating the grounds upon which the appeal is taken. Such notice shall be filed with the clerk of the district court within ten (10) days after the filing with the city clerk.

(2)

The only defense to an assessment shall be that the assessment is fraudulent, or that it is made upon a demonstrable mistake of fact or law, or that the assessment is in an amount in excess of the actual benefits to the property. The jurisdiction of the court shall not be affected by an error, act or omission not affecting the substantial rights of any person.

(3)

A person who fails to file the notice of appeal with the city clerk within the time specified or fails to file the notice of appeal with the district court within the time specified shall be forever barred from proceeding with an appeal and trial in said court, and the assessment shall be final.

(4)

In case of an appeal, the appellant shall be given a copy of the assessment roll or any part thereof upon payment of an amount designated by administrative ordinance. This copy shall be certified to by the proper city officers and filed by the appellant in the district court.

(C.F. No. 06-1026, § 2, 12-13-06)