§ 150-46.7. Suits to recover collection penalties paid under protest.

(a)

With respect to any penalty assessed under subsections 150-46.2 or 150-46.3 of this ordinance, the taxpayer may challenge such penalty by paying the penalty under protest no later than June 1 of the year in which the penalty was imposed with a letter delivered to the Director of finance at the time of payment (1) notifying the Director that the penalty is being paid under protest, (2) stating the grounds for the protest, and (3) thereafter filing suit to recover the penalty amount within 30 days of the date on which the penalty was paid.

(b)

With respect to any penalty under subsections 150-46.2 or 150-46.3 assessed prior to the effective date of this amendment, and which penalty or penalties have not been paid as of the date of this amendment, the taxpayer may challenge such penalty by paying the penalty under protest no later than May 1, 2002, with a letter delivered to the director of finance at the time of payment:

(1)

Notifying the director that the penalty is being paid under protest,

(2)

Stating the grounds for the protest, and

(3)

Thereafter filing suit to recover the penalty amount within 30 days of the date on which the penalty was paid.

(M.C.S., Ord. No. 20556, § 1, 2-21-02; M.C.S., Ord. No. 20957, § 2, 12-19-02)