§ 146-37. Applications for exemption from or refund of taxes.

Before any petition or application for exemption from the payment of any kind of taxes, fi. fas. or costs or for the refund of any taxes or costs already collected by the city shall be considered by the council, the facts claimed as the basis for such exemption or refund shall be set forth in such petition or application, which shall be under oath. In the consideration of all such claims the committee having such under consideration shall be authorized to summon witnesses, including the applicant, and examine them under oath.

(Code 1977, § 7-4067)