The Kennewick courier-reporter. [volume] (Kennewick, Wash.) 1939-1949, 1944-02-10
Section 2. If any person shall

Section 2. If any person shall
fail or refuse to make any return
required hereunder, the treasurer
shall proceed in such manner as
he may deem best to obtain facts
and information on which to base
his estimate of the amount OF
such tax; and to this end the treas
urer or his duly appointed deputy
may make examination of the
books, records and papers of any
such person and may take evil
dence on oath of any person re-
lating to the subject of inquiry,
The oath may be administered by
the treasurer or his authorized
deputy.
When the treasurer has procured
such facts and information as he
is able to obtain upon which to
base the assessment of any tax
payable by any person who has
failed or refused to make a re-
turn, he shall proceed to determine
and assess against such person the
tax penalties provided for by this
ordinance. To such assessment
the treasurer may add further
penalty of not.more than $50 of the
amount of the tax found by him to
be due, which shall be in addi-
ton to all other penalties, and may
add thereto interest at the rate of
10 per month of the amount of the
tax, interest and added penalties
for each 80 days or portion there
of from the date upon which the
tax became due as provided herein
until paid, and shall notify such
taxpayer by mail of the total
amount of such tax, penalties and
interest, and this total amount
shall become due and payable
within thirty days from the day
of such notice, and if not paid
within said time, the said total
amount shall bear interest of 196
for each 80 days or fraction there
of from such due date until paid.
Section 8. Any person having
been issued notice of additional
taxes, delinquent taxes, interest or
penalties assessed by the treas
urer, may within 20 days after the
issuance of the original notice OF
the amount thereof, petition the
treasurer in writing for a hearing
and correction of the amount OF
such assessment. The treasurer
shall promptly grant such hearing
and fix the time and place thereof
and notify the petitioner by mail
If no such petition be filed within
such 20-day period, the assess.
ment covered by such notice shall
become final.
If from any investigation the
treasurer finds that a tax has beer
paid in excess of the amount due
the treasurer shall issue to the
taxpayer a credit note of such
excess amount, which credit note
shall be assignable upon approva
by the treasurer, and may be re-
ceived by the treasurer from thu
holder thereof in lieu of cash fol
the payment of tax liability in
CURED hereunder by such holde,
and for no other purpose what
soever.
Any person, except one who hal
failed to keep and preserve book
and records as hereinafter pro
vided, having paid any tax, inter
est or penalty hereunder, and feel
ing aggrieved by the amour
thereof, may appeal to the Su
perior Court of the county within
ninety days after the date of pay
ment thereof, for a recovery O.
the amount of the tax, penalty anc
interest alleged to have been il
legally paid. The appeal shall
be perfected by serving a copy o.
the notice of appeal upon the
treasurer within the time hereir
provided and by filing the orig
inal thereof with proof of servict
with the clerk of the superior
court for the county. Within ter
days after the filing Of notice o.
such appeal, the taxpayer shall file
with the clerk of said court Z
surety bond payable to said county
in the sum of $4,000, conditioned
to diligently prosecute the appeal
and pay the county all costs that
may be awarded to it. The tria,
in the court on the appeal shall be
de novo and without the necessity
of any pleading other than the
notice of appeal The burden
shall rest upon the taxpayer tc
prove that the tax as paid by
him is incorrect, either in whole
or in part, and to establish the
correct amount of the tax. In
such proceeding the taxpayer shall
be deemed the plaintiff, and the
county the defendant; and both
parties shall be entitled to SUBJ
poena and require the attendance
of witnesses as in any other civil
action, and to produce evidence
that is competent and material to
determine the correct amount OF
the tax. Either party shall be
allowed to appeal to the Supreme
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