§ 6-1.431. Judicial Review.

(a)

After receipt of the Tax Collector's final decision or, as the case may be, the final decision of the City Council, an appellant may file an appeal in the superior court, but only after paying, in full, to the Tax Collector, all taxes, penalties, interest and costs found due of the appellant by the Tax Collector or Council.

(b)

The appeal shall be filed within ninety (90) days after the date of mailing of the final administrative decision to the appellant, or the order or decision shall be deemed confirmed. The filing of an appeal in Superior Court pursuant to this section shall fulfill the claim filing requirements of Section 2-4.202 and 6-1.415 of this article.

(c)

The appeal shall be in the nature of a request for writ of mandamus, shall state the reasons the appellant objects to the administrative findings or decision, and shall be served upon the City by appellant.

(d)

The superior court shall review the administrative record for substantial evidence, and the administrative actions taken for abuse of discretion.

(e)

The administrative record shall be received in evidence as prima facie evidence of the facts found therein, and reasonable conclusions drawn from those facts.

(f)

The burden of proof on each element of the appeal shall be on the appellant. Proof by either party may be made by a preponderance of the evidence, whether or not fraud is found or included in the sum appealed.

(g)

Notwithstanding any provision to the contrary in this Code, no nonpayment, refusal to pay or underpayment of tax may be considered or charged as an infraction, or crime of any sort.

(Added by Ord. 3266-C.S., § 2, effective 9-26-02)