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proving by a preponderance of the evidence that the director's determination was erroneous.The <br /> hearing examiner may, after appropriate findings of fact and conclusions of law, reverse or modify an <br /> action of the director and ascertain the correct amount of the fee or tax due.The decision of the hearing <br /> examiner shall be final. <br /> E. During the appeal process, interest on any taxes owed and unpaid will continue to accrue until <br /> payment is received.The taxpayer may stop the accrual of interest by paying the assessment and then <br /> appealing the tax assessment. If the taxpayer pays the full assessment and then prevails in the appeal, <br /> any part of the tax paid, but not owing,will be refunded, plus any interest which has accrued on such <br /> funds. <br /> 3.19.150 Judicial review of hearing examiner's decision. <br /> Any person, except on who has failed to comply with section 3.19.060, having paid any tax as required <br /> and feelingtaxpaycr aggrieved by the amount of the tax assessed,and after first exhausting the right of <br /> administrative appeal set forth in this chapter, may seek judicial reviewa final decision of the hearing <br /> - -•- -- , -- ---• --- - - - - - . •. !, - . -- . in the Snohomish County superior <br /> court within 21 days of the date: - . _ __ _- _ . .. • : . • _- . .. • _ <br /> review must be filed within thirty calendar days of following the date oft- at the decision of the hearing <br /> examiner. The taxpayer shall set forth the amount of the tax imposed upon the taxpayer that the <br /> taxpayer concedes to be the correct amount of tax and the reason why the tax imposed should be <br /> reduced or abated. The trial in the Superior Court shall be de novo in accordance with the laws of the <br /> State of Washington. The burden shall rest upon the taxpayer to prove that the tax paid by the taxpayer <br /> is incorrect,either in whole or in part,and to establish the correct amount the tax. was mailed to the <br /> parties. Review by the superior court shall be on, and shall be l' -. - •- - _ _ . _ _ _ - -- <br /> - •_ - . • -- . -- •- - -- - •- _ - -w from a decision of the hearing examiner <br /> as does the taxpayer. <br /> 3.19.160 Clerk to make rules,director's approval.l <br /> The clerk, subject to the approval of the director,shall,from time to time, adopt, publish and enforce <br /> rules and regulations not inconsistent with this chapter or with law;for the purpose of carrying out the <br /> provisions of this chapter and it shall be unlawful to violate or fail to comply with any such rule or <br /> regulation. -: •- _ - - _ ._ - •._ - ! _ •-- _ _ _ _e. •.3.19.170 Ancillary allocation authority of director. <br /> The director is authorized to enter into agreements with other Washington cities which impose an <br /> "eligible gross receipts tax:".- <br /> A. <br /> ax_":A. To conduct an audit or joint audit of a taxpayer by using an auditor employed by the city of Everett, <br /> another city, or a contract auditor; provided,that such contract auditor's pay is not in any way based <br /> upon the amount of tax assessed; <br /> az 2019 ORDINANCE: Tax Administration Page 13 of 22 <br /> 126 <br />