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HomeMy WebLinkAbout08-19-2024 - HEX Prehearing Order - Spirit Aerosystem PRE-HEARING ORDER PAGE 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 THE HEARING EXAMINER OF THE CITY OF RENTON RE: Spirit Aerosystems, Inc. Administrative Appeal DRAFT PRE-HEARING ORDER The schedule and procedural rules outlined below apply to the above-captioned appeal. A. Document Distribution. All documents required by this Order shall be emailed, mailed or delivered to the parties at the addresses below. All documents must be received by the due dates set by this order. For mailed documents, documents shall be deemed received three business days after mailing. Hearing Examiner’s Office Cynthia Moya Renton City Clerk 1055 Grady Way Renton, WA 98057 CMoya@rentonwa.gov olbrechtslaw@gmail.com Appellant PRE-HEARING ORDER PAGE 2 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Scott Edwards Scott Edwards Lane Powell, PC 1420 5th Ave., Suite 4200 Seattle, Washington 98101 EdwardsS@LanePowell.com castilloc@lanepowell.com EdwardsS@LanePowell.com kimba.sjogren@spiritaero.com City of Renton Kai Smith Kai Smith Pacifica Law 1191 2nd Ave, Suite 2000 Seattle, WA 98101-3404 kai.smith@pacificalawgroup.com Shweta.jayawardhan@pacificalawgroup.com fhall@rentonwa.gov kroller@rentonwa.gov ktrivelas@rentonwa.gov B. Exhibit and Witness Lists. The parties are required to exchange witness and exhibit lists per the schedule below. Witness lists should include a summary of the testimony to be provided by each witness along with a general estimate on the length of the testimony. The time estimates are just for scheduling purposes. Witnesses will not be bound to the estimates. The exhibit lists shall list any documents, recordings, videos or photographs that the parties intend on presenting at the appeal hearing. No exhibits or witness testimony beyond those identified in the witness and exhibit lists will be admitted unless necessary for reasonably unanticipated rebuttal or for other good cause. Exhibits not already distributed must be exchanged contemporaneously with the final exhibit lists and may be distributed by email. C. Hearing Format. As identified in RMC 5-26-18B5, the taxpayer has the burden of proof in an administrative tax appeal. Consequently, the taxpayer shall have first and last rights of presentation as identified in the following hearing format: 1. Taxpayer’s opening and presentation of evidence. PRE-HEARING ORDER PAGE 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 2. City’s opening and presentation of evidence. 3. Taxpayer’s rebuttal evidence. 4 City’s closing arguments. 5. Taxpayer’s closing arguments. D. Cross-Examination. All witnesses who present live testimony will be subject to cross-examination. Declarations and other documents that would qualify as testimony are admissible without a right of cross-examination unless a right to cross- examine is asserted by email to all hearing parties within three calendar days of when the document is disclosed in the witness and exhibit lists. Documents qualify as live testimony if the substantive content was prepared specifically for the appeal. E. Schedule. The following schedule applies: 8/9/24 City Audit File 9/23/24 Preliminary Witness/Exhibit Lists due 12/23/24 Discovery Cut-Off 1/6/25 Final Witness/Exhibit Lists due 1/20/25 Opening Briefs 2/10/25 Response Briefs 3/30/25-4/2/25 9:00 am virtual appeal hearing 4/15/25 9:00 am virtual Kristin Trivelas testimony, if necessary. ORDERED this 23rd day of August 2024. City of Renton Hearing Examiner