4.
If any such payment as is referred to in paragraph 1, including a fee and overdue interest charged under paragraph 2 is to be refunded, or if any notice is to be served, whether in a regular manner or by advertisement, with respect to collection or refundment of such sums, the procedures applicable to local taxes shall govern.
5.
Appeal for review from an action of organs other than the chief executive under the preceding four paragraphs shall be made to the chief executive, even if he/she is not the administrative agency of the next higher instance to such organs.
6.
Appeal for review or exception against an action under paragraphs 1 to 4 shall be made within thirty days from the day following such action, notwithstanding the provisions of the first sentence of paragraph 1 of Article 14 or Article 45 of the Administrative Complaint Review Law.
7.
The chief executive shall consult the assembly to decide upon appeal for review or exception against an action mentioned in the preceding paragraph.
8.
The assembly shall form its opinion within twenty days from the day of such consultation.
9.
No suit may be filed with the court against an action under paragraphs 1 to 4, until adjudication or decision is given on appeal for review or exception as referred to in paragraph 7.
10.
No public action shall be conducted upon attached properties pending the proceeding under paragraph 3.
11.
The processing under paragraph 3 may be instituted outside of the area of the ordinary local public body.
Section IV Expenditure
(Scope of Expenditures)
Article 232.
Each ordinary local public body shall bear the expenses necessarily incurred in the performance of its own affairs and other expenses falling to the ordinary local public body in accordance with laws or cabinet orders founded in law.
2.
When the State, by laws or cabinet orders founded in law, obliges any ordinary local public body to perform functions, the State shall take the necessary measures for financing of the expenses thereby made necessary.
