5.87.040 Director review - Administrative appeals.
A. Director Review.
1. Any person seeking an exemption, waiver or interpretation under this chapter, or aggrieved by a presumption or rule in this chapter or review of the amount of tax due, may request review by the Director of the same.
2. The request for review shall be delivered in writing to the Director within fourteen (14) calendar days after the person discovers the issue of concern and shall be submitted under penalty of perjury on forms to be provided by the City.
3. The Director may require the person to submit additional background information and may hold a conference with the person. After review and the conference, if one is held, the director will make a determination regarding the issue of concern. The Director shall mail notice of the determination to the person. This determination is subject to appeal pursuant to subsection B of this section. If no such appeal is filed, the determination shall become final.
B. Administrative appeal. Any taxpayer aggrieved by the determination or regarding the amount of the fee, tax, interest or penalty finally found by the Director to be due under the provisions of this chapter may appeal from such determination by filing a written notice of appeal with the Clerk.
C. Form of appeal. Any appeal must be in writing and must contain the following:
1. The name and address of the taxpayer.
2. A statement identifying the determination of the Director from which the appeal is taken.
3. A statement setting forth the grounds upon which the appeal is taken and identifying specific errors the Director is alleged to have made in making the determination.
4. A statement identifying the specific relief from the determination being appealed.
D. Time and place of appeal. Any appeal shall be filed with the City Clerk no later than ten (10) days following the date on which the taxpayer was given notice of such determination. Failure to follow the appeal procedures in this section shall preclude the taxpayer’s right to appeal.
E. Appeal Hearing. The clerk shall, as soon as practicable, fix a time and place for the hearing of such appeal before a hearing examiner as created and appointed under VMC Ch. 2.51, and the clerk shall cause a notice of the time and place thereof to be mailed to the appellant. Hearings shall be conducted in accordance with the provisions of VMC 22.03.040; provided that:
1. The Director’s determination shall be regarded as prima facie correct, and the appellant taxpayer shall have the burden of proving by a preponderance of the evidence that the determination of the Director is incorrect, either in whole or in part, and to establish the correct amount of tax, if any.
2. The hearing shall be conducted in the following order:
a. Preliminary motions;
b. Appellant taxpayer’s case in chief. After each witness, the City has the right to cross-examine;
c. City’s case in chief. After each witness the appellant taxpayer has the right to cross-examine;
d. Appellant taxpayer’s rebuttal;
e. City’s rebuttal;
f. Appellant taxpayer’s closing argument;
g. City’s closing argument
F. Decision of hearing examiner. Following the hearing, the hearing examiner shall thereupon ascertain the correct determination regarding any presumption or rule or the amount of the tax and shall enter a decision on the appeal stating the correct presumption or rule or amount of the tax owing, supported by written findings and conclusions. The Clerk shall immediately notify the appellant of the decision by mail. The amount found to be due, together with costs of the appeal, if appellant is unsuccessful therein, must be paid within ten (10) days after such notice is given.
In the event the hearing examiner finds that a fee, tax, interest or penalty paid by the taxpayer is more than the amount required, the Director shall refund or credit the amount overpaid within ten (10) business days following receipt of the hearing examiner’s decision, unless upon motion of the City, the hearing examiner stays the decision pending judicial review.
G. Judicial review.
1. The appellant taxpayer, any other person beneficially interested, or the Director of Financial and Management Services, may obtain judicial review of the decision of the hearing examiner by applying for a writ of review in the Clark County Superior Court within fourteen (14) days from the date of service the hearing examiner’s decision in accordance with the procedure set forth in Chapter 7.16 RCW, or other applicable law and court rules.
2. The decision of the hearing examiner shall be final and conclusive unless review is sought in compliance with this section. (Ord. M-4041 §1, 2013)