(a) A taxpayer
may seek judicial review of all or any part of a Hearing Officer's
decision by initiating an action against the City in the appropriate
Court of this County. A taxpayer is not required to pay any tax, penalty,
or interest upheld by the Hearing Officer before seeking such judicial
review.
(b) The Tax Collector
may seek judicial review of all or any part of a Hearing Officer's
decision by initiating an action in the appropriate Court of this
County.
(c) An action
for judicial review can not be commenced by either the taxpayer or
the Tax Collector more than thirty (30) days after receipt by the
taxpayer of notice of any refund or assessment recalculated or reduced
to conform to the Hearing Officer's decision, unless the time to commence
such an action is extended in writing signed by both the taxpayer
and the Tax Collector. Failure to bring the action within thirty (30)
days or such other time as is agreed upon in writing shall constitute
a waiver of any right to judicial review, except as provided in subsection
(g) below.
(d) The court
shall hear and determine the appeal as a trial de novo; however, the
Tax Collector cannot raise in the court any grounds or basis for the
assessment not asserted before the Hearing Officer. Nothing in this
subsection, however, shall preclude the Tax Collector from responding
to any arguments which are raised by the taxpayer in the appeal.
(e) The City has
the burden of proof by a preponderance of the evidence in any court
proceeding regarding any factual issue relevant to ascertaining the
tax liability of a taxpayer. This subsection does not abrogate any
requirement of this Chapter that requires a taxpayer to substantiate
an item of gross income, exclusion, exemption, deduction, or credit.
This subsection applies to a factual issue if a preponderance of the
evidence demonstrates that:
(1) the taxpayer
asserts a reasonable dispute regarding the issue.
(2) the taxpayer
has fully cooperated with the tax collector regarding the issue,
including providing within a reasonable period of time, access to
and inspection of all witnesses, information and documents within
the taxpayer's control, as reasonably requested by the tax collector.
(3) the taxpayer
has kept and maintained records as required by the City.
(f) The issuance
of an adjusted or corrected assessment or notice of refund due to
the taxpayer, where made by the Tax Collector pursuant to the decision
of the Hearing Officer, shall not be deemed an acquiescence by the
City or the Tax Collector in said decision, nor shall it constitute
a bar or estoppel to the institution of an action or counterclaim
by the City to recover any amounts claimed to be due to it by virtue
of the original assessment.
(g) After the
initiation of any action in the appropriate court by either party,
the opposite party may file such counterclaim as would be allowed
pursuant to the Arizona Rules of Civil Procedure.
