Taxes - Legal procedure.
Section 33
Sec. 33. Taxes - Legal procedure. - (a) The assessment of a tax shall constitute a lawful(indebtedness from the taxpayer to the city which may be enforced by a civil action in any court of competent jurisdiction, and this remedy shall be in addition to all other remedies provided by law. (b) No court shall entertain any suit assailing the validity of a tax assessed under this Act until the taxpayer have paid, under protest, the taxes assessed against him or shall any court declare any tax invalid by reason of irregularities or informalities in the proceedings of the officers charged with the assessment or collection of the taxes, or of a failure to perform their duties within the time specified for their performance, unless such irregularities, informalities, or failures shall have impaired the substantial rights of the taxpayer; nor shall any court declare any tax assessed under the provisions of this Act invalid except upon condition that the taxpayer shall pay the just amount of his taxes determined by the court in the pending proceeding. (c) No court shall entertain any suit assailing the validity of a tax sale of land under this Act until the taxpayer shall have paid.into the court the amount for which-the land was sold, together with interest at the rate of fifteen per centum per annum upon that sun, from the date of sale to the time of instituting suit. The money so paid into the court shall belong and shall be delivered to the purchaser at the tax sale if the deed is declared invalid, and shall be returned to the depositor, should he fail in his action. (d) No court shall declare any such sale invalid by reason of any irregularities or informalities in the proceedings of the officer charged with the duty of making-the sale or by reason of failure by him to perform his duties within the tune herein specified for their performance, unless such irregularities, informalities, or failure shall have impaired the substantial rights of the taxpayer.