Taxes; legal procedure.
Section 68
SEC. 68. Taxes; legal procedure.— (a) Assessment of a tax shall constitute a lawful indebtedness of the taxpayer to the city which may be enforced by civil action in any court of competent jurisdiction, and this remedy shall be in addition to all remedies provided by law. (b) No court shall entertain any suit assailing the validity of a tax assessed under this Charter until the tax payer shall have paid, under protest, the taxes assessed against him; nor shall any court declare any tax invalid by reason of irregularities or informalities in the proceedings of the officers charged with the assessment of collection of taxes or of a failure to perform their duties within the time specified for their performance, unless such irregularities, informalities, or failure shall have impaired the substantial rights of the taxpayer. (c) No court shall entertain any suit assailing the validity of the tax sale of land under this Charter until the taxpayer shall have paid into the court the amount for which the land was sold, together with interest at the rate of twelve per centum, per annum upon the sum from the date of the sale to the time of instituting the suit. The money so paid into the court shall belong and 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 proceeding of the officer charged with the duty of making the sale, or by reason of failure by Mm to perform his duties with the time herein specified for their performance unless such irregularities, informalities, or failure shall have impaired the substantial rights of the taxpayer.