HomeMy WebLinkAbout02-25-2020 - Edwards Letter & orders --
G�'C Y O4,
Armondo Pavone
Mayor ¢
.4FNTO�
City Clerk Jason A.Seth,MMC
February 25, 2020
Scott Edwards, Attorney at Law
Lane Powell, PC
1420 5th Avenue, Suite 4200
Seattle, WA 98101
Re: Pre-Hearing Order re: Appeal to the Hearing Examiner
TracFone Wireless, Inc.—Appeal of Utility Tax Assessment
Dear Mr. Edwards:
Please find enclosed the City of Renton's Hearing Examiner Pre-Hearing Order and also a
REVISED Pre-Hearing Order dated February 24, 2020 in the above matter.
As you can see by the REVISED Pre-Hearing Order the appeal hearing date has been scheduled
for Tuesday, September 15, 2020 at 10:00 a.m.and September 16, 2020 at 10:00 a.m. The
hearing will take place in the Council Chambers on the seventh floor of Renton City Hall. The
address is 1055 S Grady Way in Renton. If your case is called and you are not present, your
appeal may be automatically denied.
If for some reason you do not plan to attend, or you have any questions, please contact me in
advance of the hearing date at 425-430-6510.
Sincerely,
ason A. Seth, CMC
City Clerk
Attachments:Appeal to Hearing Examiner '
cc: Hearing Examiner
Jan Hawn, ASD Administrator
Kari Roller, Financial Services Manager
Nate Malone,Tax& Licensing Program Manager
Leslie Clark,Senior Assistant City Attorney
Shane Moloney, City Attorney
Grant Degginger, Lane Powell
1055 South Grady Way,Renton,WA 98057 • 425-430-6510 • Fax 425-430-6516 • rentonwa.gov
1
2
3
4
5
6
7 THE HEARING EXAMINER OF THE CITY OF RENTON
8 RE:
9
TracFone Wireless,Inc.
10 REVISED' PRE-HEARING ORDER
11 Administrative Appeal
12
13
14
15
16
17
18 The schedule and procedural rules outlined below apply to the above-captioned appeal.
19 This prehearing order is based exclusively upon the prehearing conference conducted
on February 18, 2020 at 10:00 am.
20
21 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
22 be received by the due dates set by this order. For mailed documents, documents shall
23 be deemed received three business days after mailing.
24 Hearing Examiner's Office
25
26 Cynthia Moya Renton City Clerk
1055 Grady Way
27 Renton, WA 98057
28 CMoya@rentonwa.gov
29
30 'The Order has been revised to change the starting time on 9/15/20 from 1 pm to 10 am.
PRE-HEARING ORDER
PAGE I
1
2
3
4 Appellant
5 Scott Edwards Scott Edwards
6 Lane Powell, PC
7 1420 5th Ave., Suite 4200
Seattle, Washington 98101
8 EdwardsS@LanePowell.com
9
City of Renton
10
11 Alex Tuttle Kari Sand
Ogden Murphy Wallace
12 901 Fifth Ave., Suite 3500
13 Seattle, WA 98164-2008
14 ksand@omwlaw.com
15
16 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
17 Renton City Hall
18
C. Exhibit and Witness Lists. The parties are required to exchange witness
19 and exhibit lists per the schedule below. Witness lists should include a summary of the
20 testimony to be provided by each witness along with a general estimate on the length of
21 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
22 or photographs that the parties intend on presenting at the appeal hearing. No exhibits
23 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.
24 Exhibits not already distributed must be exchanged contemporaneously with the
25 final exhibit lists and may be distributed by email.
26 D. Hearing Format. As identified in RMC 5-26-18B5, the taxpayer has the
27 burden of proof in an administrative tax appeal. Consequently, the taxpayer shall have
28 first and last rights of presentation as identified in the following hearing format:
29 1. Taxpayer's opening and presentation of evidence.
30 2. City's opening and presentation of evidence.
PRE-HEARING ORDER
PAGE 2
1 3. Taxpayer's rebuttal evidence.
2 4 City's closing arguments.
5. Taxpayer's closing arguments.
3
4 E. Cross-Examination. All witnesses who present live testimony will be
subject to cross-examination. Declarations and other documents that would qualify as
5 testimony are admissible without a right of cross-examination unless a right to cross-
6 examine is asserted by email to all hearing parties within three calendar days of when
7 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.
8
9 F. Schedule. The following schedule applies:
10 3/20/20 Discovery Plan due
11
5/15/20 Preliminary Witness/Exhibit Lists due
12
13 7/31/20 Discovery Cut-off
14 8/14/20 Final Witness/Exhibit Lists due
15
16 8/28/20 Pre-hearing briefs due
17 9/15/20 Appeal hearing commences and runs at dates and times specified in
18 Paragraph A.
19
20 ORDERED this 24th day of February 2020.
21
22
23
24 .1 A.Olbrects
25 City of Renton Hearing Examiner
26
27
28
29
30
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
PRE-HEARING ORDER
PAGE 4
1
2
3
4
5
6
7 THE HEARING EXAMINER OF THE CITY OF RENTON
8 RE:
9
TracFone Wireless, Inc.
10 PRE-HEARING ORDER
11 Administrative Appeal
12
13
14
15
16
17
18 The schedule and procedural rules outlined below apply to the above-captioned appeal.
19 This prehearing order is based exclusively upon the prehearing conference conducted
on February 18, 2020 at 10:00 am.
20
21 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
22 be received by the due dates set by this order. For mailed documents, documents shall
23 be deemed received three business days after mailing.
24 Hearing Examiner's Office
25
26 Cynthia Moya Renton City Clerk
1055 Grady Way
27 Renton, WA 98057
28 CMoya@rentonwa.gov
29
30
PRE-HEARING ORDER
PAGE 1
1
2
Appellant
3
4 Scott Edwards Scott Edwards
Lane Powell, PC
5 1420 5th Ave., Suite 4200
6 Seattle, Washington 98101
7 EdwardsS@LanePowell.com
8 City of Renton
9
Alex Tuttle Kari Sand
10 Ogden Murphy Wallace
11 901 Fifth Ave., Suite 3500
Seattle, WA 98164-2008
12 ksand@omwlaw.com
13
14 B. Hearing Date. The appeal hearing will be held on September 15 at 1:00
15 pm and September 16, 2020 at 10:00 am in the 7th Floor City Council Chamber at
16 Renton City Hall at 1:00 pm.
17 C. Exhibit and Witness Lists. The parties are required to exchange witness
18 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
19 the testimony. The time estimates are just for scheduling purposes. Witnesses will not
20 be bound to the estimates. The exhibit lists shall list any documents, recordings, videos
21 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
22 admitted unless necessary for reasonably unanticipated rebuttal or for other good cause.
23 Exhibits not already distributed must be exchanged contemporaneously with the
final exhibit lists and may be distributed by email.
24
25 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
26 first and last rights of presentation as identified in the following hearing format:
27
28 1. Taxpayer's opening and presentation of evidence.
2. City's opening and presentation of evidence.
29 3. Taxpayer's rebuttal evidence.
30 4 City's closing arguments.
PRE-HEARING ORDER
PAGE 2
1 5. Taxpayer's closing arguments.
2
E. Cross-Examination. All witnesses who present live testimony will be
3 subject to cross-examination. Declarations and other documents that would qualify as
4 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
5 the document is disclosed in the witness and exhibit lists. Documents qualify as live
6 testimony if the substantive content was prepared specifically for the appeal.
7 F. Schedule. The following schedule applies:
8
9 3/20/20 Discovery Plan due
10 5/15/20 Preliminary Witness/Exhibit Lists due
11
7/31/20 Discovery Cut-off
12
13 8/14/20 Final Witness/Exhibit Lists due
14 8/28/20 Pre-hearing briefs due
15
16 9/15/20 Appeal hearing commences and runs at dates and times specified in
Paragraph A.
17
18
19 ORDERED this 21st day of February 2020.
20
21
22
23 1 A.Olbrects
City of Renton Hearing Examiner
24
25
26
27
28
29
30
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
PRE-HEARING ORDER
PAGE 4