Taxes —Legal Procedure.
Section 64
SEC. 64. Taxes —Legal Procedure. — (a) The assessment of a tax shall constitute a lawful indebtedness of the taxpayer to the city which may be enforced by civil 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 payer shall have paid,under protest the taxes asses against him; nor shall any court declare any tax invalid by reason of irregularities or in formalities of the office charged with the assessment or collection of taxes or a failure to perform their duties within the time specific for their performance, unless such irregularities, in formalities, or failures 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 tax payer shall have paid into the court the amount for which the land was sold, together with interest at 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 be delivered to the purchaser of the tax sale, if the deed is declared invalid and shall be returned to the depositor should he fail in his action; and (d) No court shall declare any such sale invalid by reason of any irregularities or in formalities in the proceeding of the officer charged with the duty of making the or by reason of failure by him to perform his duties win in the time herein specified for their performance unless such irregularities, informalities, or failure shall have paired the substantial rights of the taxpayer.