Appeal to the Hearing Examiner
Seattle Mun. Code § 5.55.150
in effect5.55.150 - Appeal to the Hearing Examiner
A. A person electing to appeal to the Hearing Examiner pursuant to Section 5.55.140 must provide a copy of the petition to the Director and the City Attorney on or before the date the petition is filed with the Hearing Examiner. If no such petition is filed with the Hearing Examiner and provided to the Director and City Attorney within the 30 day period, and a complaint is not filed, the assessment covered by the notice shall become final and no refund request may be made for the audit period covered in that assessment.
B. The petition shall set forth the reasons why the assessment should be reversed or modified. The petition shall also include the amount of the tax, fee, interest or penalties that the taxpayer believes to be due. If the assessment is less than $50,000 the taxpayer shall pay that portion of the assessment, if any, conceded to be due. If the appeal is from the denial of a refund, the petition shall set forth the amount of refund or credit believed to be due.
C. The Hearing Examiner shall fix the time and place of the hearing and notify the taxpayer thereof. The hearing shall be conducted in accordance with the procedures for hearing contested cases in Chapter 3.02.
D. The Hearing Examiner may, by subpoena, require the attendance of any person at the hearing, and may also require him or her to produce pertinent books and records. Any person served with such a subpoena shall appear at the time and place therein stated and produce the books and records required, if any, and shall testify truthfully under oath administered by the Hearing Examiner as to any matter required of him or her pertinent to the appeal; and it shall be unlawful for him or her to fail or refuse to do so. The City Attorney shall seek enforcement of a Hearing Examiner subpoena in an appropriate court.
E. The Hearing Examiner shall ascertain the correct amount of the tax, fee, interest, or penalty due either by affirming, reversing, or modifying an action of the Director. Reversal or modification is proper if the Director's assessment or refund denial violates the terms of this Chapter 5.55, or Chapters 5.30, 5.35, 5.37, 5.38, 5.39, 5.40, 5.45, 5.46, 5.48, 5.50, 5.52, or 5.53.
(Ord. I-137, § 7, 2025; Ord. 126880, § 9, 2023; Ord. 126108, § 7, 2020; Ord. 125971, § 7, 2019; Ord. 125324, § 12, 2017; Ord. 124833, § 7, 2015; Ord. 123899, § 3, 2012; Ord. 122564, § 7, 2008; Ord. 122192, § 6, 2006; Ord. 122191, § 6, 2006; Ord. 121266, § 24, 2003; Ord. 120794, § 123, 2002; Ord. 120668, § 4, 2001.)
Source: City of Seattle, Seattle Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wa/seattle/codes/municipal_code?nodeId=TIT5REFITA_SUBTITLE_IITA_CH5.55GEADPR_5.55.150APHEEXFetched: 11/1/2026