Ordinance 3710-19 - Laserfiche WebLink

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