Ordinance 2809-04 - Laserfiche WebLink

3.19.140 Appeals. Any taxpayer aggrieved by the amount of the fee or tax found due by the Director under the provisions of this chapter may file a written appeal with the Director requesting a hearing before the finance and budget committee. This appeal must be made within twenty (20) days from the time such taxpayer was given notice of such amount. The Director shall, as soon as practicable, fix a time and place for the hearing of such appeal. A notice of the time and place of the appeal shall be mailed to the taxpayer. The hearing shall be conducted in accordance with the procedures established by the finance and budget committee. Further appeal can be made to the city council. The finance and budget committee or city council may reverse or modify an action of the Director and ascertain the correct amount of the fee or tax due if the Director's determination violates the terms of this chapter or is contrary to law. The decision of the city council shall be final. 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. If no such petition, as provided for herein, is filed within the twenty-day period the assessment or amount of tax or fee due shall become payable on or prior to the due date. Appeals can then be made following the above procedures. The finance and budget committee or city council may, by subpoena, require the attendance of any person, and may also require him/her to produce any pertinent books and records. Any person served with such subpoena shall appear at the time and place therein stated and produce the books and records required, if any, and shall testify truthfully under oath administered by the city council as to any matter required of him/her pertinent to the appeal, and it is unlawful for him/her to refuse so to do. 3.19.150 Judicial review of city council decision. Any person, 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, may appeal to the superior court of Washington in and for Snohomish County within the time limitation provided in Section 3.19.100 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. 10