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HomeMy WebLinkAbout02-24-2020 - REVISED Prehearing Order 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: TracFone Wireless, Inc. Administrative Appeal REVISED1 PRE-HEARING ORDER The schedule and procedural rules outlined below apply to the above-captioned appeal. This prehearing order is based exclusively upon the prehearing conference conducted on February 18, 2020 at 10:00 am. 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 1 The Order has been revised to change the starting time on 9/15/20 from 1 pm to 10 am. 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 Appellant Scott Edwards Scott Edwards Lane Powell, PC 1420 5th Ave., Suite 4200 Seattle, Washington 98101 EdwardsS@LanePowell.com City of Renton Kari Sand Kari Sand Ogden Murphy Wallace 901 Fifth Ave., Suite 3500 Seattle, WA 98164-2008 ksand@omwlaw.com B. Hearing Date. The appeal hearing will be held on September 15 at 10:00 am and September 16, 2020 at 10:00 am in the 7th Floor City Council Chamber at Renton City Hall at 1:00 pm. C. 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. D. 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. 2. City’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 3. Taxpayer’s rebuttal evidence. 4 City’s closing arguments. 5. Taxpayer’s closing arguments. E. 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. F. Schedule. The following schedule applies: 3/20/20 Discovery Plan due 5/15/20 Preliminary Witness/Exhibit Lists due 7/31/20 Discovery Cut-off 8/14/20 Final Witness/Exhibit Lists due 8/28/20 Pre-hearing briefs due 9/15/20 Appeal hearing commences and runs at dates and times specified in Paragraph A. ORDERED this 24th day of February 2020. City of Renton Hearing Examiner PRE-HEARING ORDER PAGE 4 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