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7 <br /> pertinent books and records.Any person served with such subpoena shall appear at the time <br /> and place therein stated and produce the books and records required,if any,and shall testify <br /> . truthfully under oath administered by the hearing examiner as to any matter required of <br /> him/her which is pertinent to the appeal,and it is unlawful for him/her to refuse to do so.The <br /> F. The director's decision shall be given substantial weight and the taxpayer shall have the <br /> burden of proving,by a preponderance of the evidence that the director's determination was <br /> erroneous.The hearing examiner may,after appropriate findings of fact and conclusions of <br /> law,reverse or modify an action of the director and ascertain the correct amount'of the fee or <br /> taxdui ' ,. _.. __ . '• . _ _ - -. . . . _ ,._ _ ,.. _ - • = - ., . . <br /> The decision of the hearing examinercitseuncil shall be final. <br /> G. During the appeal process,interest on any taxes owed and unpaid will continue to accrue <br /> until payment is received. The taxpayer may stop the accrual of interest by paying the <br /> assessment and then appealing the tax assessment.If the taxpayer pays the full assessment <br /> and then prevails in the appeal,any part of the tax paid,but not owing,will be refunded,plus <br /> any interest which has accrued on such funds. . . . . . . ; '. . -. • - --- :•.; <br /> procedufes. <br /> Section 3. Section 1, Subsection 3.19.150 of Ordinance No. 2809-04,as amended by Section <br /> 5 of Ordinance No. 3041-07 (EMC 3.19.150),which reads as follows: <br /> 3.19.150 Judicial review of city council decision. <br /> Any taxpayer, except one whohas failed to keep and preserve books,records,and invoices as <br /> required in this chapter,feeling aggrieved by the amount of the tax found owing or the city may <br /> appeal to the superior court of Washington in and for Snohomish County within the time <br /> limitation provided in Section 3.19.090(A)of this chapter.In the appeal,the taxpayer shall set <br /> forth the amount of the tax imposed upon him/her which he/she concedes to be the correct tax <br /> and the reason why the tax should be reduced or abated.The appeal shall be perfected by serving <br /> a copy of the notice of appeal upon the city within the time herein specified and by filing the <br /> original thereof,with proof of service,with the clerk of the superior court of Washington in and <br /> 2b <br />