§237D-11 Appeals. Any person aggrieved by any assessment of the tax for any month or any year may appeal from the assessment in the manner and within the time and in all other respects as provided in the case of income tax appeals by section 235-114; provided that, for appeals other than to the district board of review, the tax so assessed shall have been paid. [L 1986, c 340, pt of §1; am L 2000, c 199, §4]