In order to contest a tax payment, it is advisable first of all that the taxpayer lodges a complaint with the College of Mayors and Aldermen within three months of receiving the warning – extract from the roll. The municipality then has six months to decide on the claim. In the absence of a decision, the complaint is considered as rejected.
The decision or absence of a decision by the municipality may then give rise to proceedings before the competent court of first instance to challenge the decision of the College of Burgomasters and Aldermen.
It is important to know that the submission of a claim to the municipality is a condition for the admissibility of the action before the courts.