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Any person, except one who has failed to keep and preserve books, records, <br /> and invoices as required in this chapter, feeling aggrieved by the amount of the <br /> tax found owing, may appeal to the superior court of Washington in and for <br /> Snohomish County within the time limitation provided in Section 3.19.090(A) of <br /> this chapter. In the appeal, the taxpayer shall set forth the amount of the tax <br /> imposed upon him/her which he/she concedes to be the correct tax and the <br /> reason why the tax should be reduced or abated. The appeal shall be perfected <br /> by serving a copy of the notice of appeal upon the city within the time herein <br /> specified and by filing the original thereof, with proof of service, with the clerk of <br /> the superior court of Washington in and for Snohomish County. <br /> The trial in the superior court on appeal shall be de novo and without the <br /> necessity of any pleadings other than the notice of appeal. The burden shall rest <br /> upon the taxpayer to prove that the tax as paid by him/her is incorrect, either in <br /> whole or in part, and to establish the correct amount of the tax. In such <br /> proceeding, the taxpayer shall be the plaintiff, and the city, the defendant. Both <br /> parties shall be entitled to subpoena the attendance of witnesses as in other civil <br /> actions and to produce evidence that is competent, relevant and material to <br /> determine the correct amount of the tax that should be paid by the taxpayer. <br /> Either party shall be allowed to appeal to the Supreme Court or the Court of <br /> Appeals of the State of Washington in the same manner as other civil actions are <br /> appealed to those courts. <br /> It shall not be necessary for the taxpayer to protest against the payment of any <br /> tax or to make any demand to have the same refunded or to petition the director <br /> for a hearing in order to appeal to the superior court, but no court action or <br /> proceeding of any kind shall be maintained by the taxpayer to recover any tax <br /> paid, or any part thereof, except as herein provided. (Ord. 2809-04 § 1 (part), <br /> 2004) <br /> Is hereby amended to read as follows: <br /> 3.19.150 Judicial review of city council decision. <br /> Any taxpayer, except one who has failed to keep and preserve books, <br /> records, and invoices as required in this chapter, feeling aggrieved by the <br /> amount of the tax found owing, or the City may appeal to the superior court of <br /> Washington in and for Snohomish County within the time limitation provided in <br /> Section 3.19.090(A) of this chapter. In the appeal, the taxpayer shall set forth the <br /> amount of the tax imposed upon him/her which he/she concedes to be the <br /> correct tax and the reason why the tax should be reduced or abated. The appeal <br /> shall be perfected by serving a copy of the notice of appeal upon the city within <br /> the time herein specified and by filing the original thereof, with proof of service, <br /> with the clerk of the superior court of Washington in and for Snohomish County. <br /> The trial in the superior court on appeal shall be de novo and without the <br /> necessity of any pleadings other than the notice of appeal. The burden shall rest <br /> upon the taxpayer to prove that the tax as paid by him/her is incorrect, either in <br /> whole or in part, and to establish the correct amount of the tax. In such <br /> proceeding, the taxpayer shall be the plaintiff, and the city, the defendant. Both <br /> parties shall be entitled to subpoena the attendance of witnesses as in other civil <br /> 7 <br />