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7 <br /> for Snohomish County. <br /> The trial in the superior court on appeal shall be de novo and without the necessity of any <br /> pleadings other than the notice of appeal.The burden shall rest upon the taxpayer to prove that <br /> the tax as paid by him/her is incorrect,either in whole or in part,and to establish the correct <br /> amount of the tax.In such proceeding,the taxpayer shall be the plaintiff,and the city the <br /> defendant.Both 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 determine the correct <br /> amount of the tax that should be paid by the taxpayer.Either party shall be allowed to appeal to <br /> the Supreme Court or the Court of Appeals of the State of Washington in the same manner as <br /> other civil actions are appealed to those courts. <br /> is hereby amended to read as follows: <br /> 3.19.150 Judicial review of shearing examiner's decision. <br /> Any taxpayer aggrieved by a final decision of the hearing examiner,made upon appeal under <br /> EMC 3.19.140,may appeal to the Snohomish County superior court by filing a proper request <br /> for a writ of review.A request for a writ of review must be filed within thirty(30)calendar days <br /> following the date that the decision of the hearing examiner was mailed to the parties.Review by <br /> the superior court shall be on,and shall be limited to,the record created before the hearing <br /> examiner.The City shall have the same right of review from a decision of the hearing examiner <br /> as does the taxpayer. .. .:. .. _ , _ _ . ._ _. .., -... _ _ -.. <br /> • <br /> --- .. ., _. ... _. .. , . -- • - _- - •- . ,._ ,.. . ... ,._ ... <br /> S S S <br /> •.. _ . ._ _ . . . .. .. .- _ . . .,.. ,... ,. .--- • ... <br /> 6 <br /> 21 <br />