§ 147-11. Abatement procedure.

The City Council may abate any assessment upon receipt of an application for abatement from the owner of the land subject to such assessment. The following procedure shall apply to such abatement:

A. 

The Mayor shall appoint a committee consisting of two members of the Council, the City Manager and the Tax Assessor, who will review the application for the abatement. The committee shall make a written report to the Council, together with recommendations. If the payment of the special assessment constitutes a financial hardship, the committee may consider establishing an installment payment schedule so long as the lien for the special assessment is not adversely affected.

B. 

Any person aggrieved by a decision of the City Council as to an application for an abatement may appeal to the Superior Court as provided by law.