5.44.210 Appeals.
A. Any taxpayer aggrieved by the amount of the fee or tax determined by the finance director to be due under the provisions of this chapter may appeal such determination to the City Hearing Examiner.
B. The appeal shall be in writing and shall contain the following:
1. The name and address of the taxpayer;
2. A statement identifying the determination of the finance director from which the appeal is taken;
3. A statement setting forth the grounds upon which the appeal is taken, and identifying the specific errors the finance director is alleged to have made in making his or her determination;
4. A statement identifying the requested relief from the determination being appealed.
C. The appeal must be filed with the finance director within ten (10) days from the date the taxpayer was mailed notice of the finance director’s decision.
D. The Hearing Examiner shall conduct an appeal hearing, at which the appellant taxpayer and the finance director shall have the opportunity to be heard and to introduce evidence relevant to the subject of the appeal. The Hearing Examiner shall establish rules for such hearings consistent with the provisions of this section, including rules relating to the issuance and reconsideration of decisions.
E. The appellant taxpayer shall have the burden of proving by the preponderance of the evidence that the determination of the finance director is erroneous.
F. Appeal proceedings before the Hearing Examiner shall be tape recorded and all exhibits admitted by the examiner shall be made part of the record.
G. Following the hearing, the Hearing Examiner shall render a decision on the appeal and shall enter written findings and conclusions in support thereof. A copy of the findings, conclusions, and decision shall be mailed to the appellant taxpayer and the finance director. The decision shall state the correct amount of the tax owing as determined by the Hearing Examiner.
H. The decision of the Hearing Examiner shall be final and conclusive unless the same is appealed to the City council. Any such appeal must be filed with the finance director within ten (10) working days of the decision appealed from or any final decision on reconsideration thereof. Any such appeal shall be based solely on the record of the appeal hearing conducted by the Hearing Examiner.
I. Any and all actions seeking judicial review of a city council decision under this section must be filed in the King County Superior Court within ten (10) calendar days following the date of the decision. Any action not brought within this time limit is barred. (Ord. 2546 § 2 (part), 2010: Ord. 1831 § 1, 1995: Ord. 505 § 21, 1969).