Ordinance 1960-93 - Laserfiche WebLink

B. Court Appeal - Procedure. 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 26 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. It shall not be necessary for the taxpayer to protest against the payment of any tax or to make any demand to have the same refunded or to petition the Audit Manager for a hearing in order to appeal to the Superior Court, but no court action or proceeding of any kind shall be maintained by the taxpayer to recover any tax paid, or any part thereof, except as herein provided. Section 28: Rules and Regulations. The City Clerk shall have the power, and it shall be his/her duty, from time to time, to adopt, publish and enforce rules and regulations not inconsistent with this chapter or with law for the purpose of carrying out the provisions hereof, and it shall be unlawful to violate or fail to comply with, any such rule or regulation. Section 29 : Notices. Any notice required by this chapter to be mailed to any taxpayer shall be sent by ordinary mail, addressed to the address of the taxpayer as shown by the records of the City 31