Ordinance 3175-10 - Laserfiche WebLink

truthfully under oath administered by the hearing examiner as to any matter required of him/her which is pertinent to the appeal, and it is unlawful for him/her to refuse to do so. F. The director's decision shall be prima facie correct and the taxpayer shall have the burden of 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. G. 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. Section 3. Section 1, Subsection 3.19.150 of Ordinance No. 2809-04, as amended by Section 5 of Ordinance No. 3041-07 (EMC 3.19.150), which reads as follows: 3.19.150 Judicial review of city council decision. Any taxpayer, except one who has failed to keep and preserve books, records, and invoices as required in this chapter, feeling aggrieved by the amount of the tax found owing or the city may appeal to the superior court of Washington in and for Snohomish County within the time limitation provided in Section 3.19.090(A) of this chapter. In the appeal, the taxpayer shall set forth the amount of the tax imposed upon him/her which he/she concedes to be the correct tax and the reason why the tax should be reduced or abated. The appeal shall be perfected by serving a copy of the notice of appeal upon the city within the time herein specified and by filing the original thereof, with proof of service, with the clerk of the superior court of Washington in and for Snohomish County. The trial in the superior court on appeal shall be de novo and without the necessity of any pleadings other than the notice of appeal. The burden shall rest upon the taxpayer to prove that the tax as paid by him/her is incorrect, either in whole or in part, and to establish the correct amount of the tax. In such proceeding, the taxpayer shall be the plaintiff, and the city the defendant. Both parties shall be entitled to subpoena the attendance of witnesses as in other civil actions and to produce evidence that is competent, relevant and material to determine the correct amount of the tax that should be paid by the taxpayer. Either party shall be allowed to appeal to the Supreme Court or the Court of Appeals of the State of Washington in the same manner as other civil actions are appealed to those courts. is hereby amended to read as follows: 3.19.150 Judicial review of hearing examiner's decision. Any taxpayer aggrieved by a final decision of the hearing examiner, made upon appeal under 5