4.30.180 Administrative and Judicial Appeal.
(1) Prohibition of Suits. No suit to restrain the assessment and collection of any tax imposed by this chapter shall be initiated in any court by any person, whether or not such person is the one on whom such taxes were assessed.
(2) Administrative Appeal. Appeal from assessments and denials of refund may be made first to the Tax Officer and must then be made to the Compliance Officer according to the procedures in this section.
(3) Informal Conference. Upon a notice of assessment or denial of refund, a taxpayer may request an informal conference with the Tax Officer to consider the basis for an abatement or to clarify issues which may form the basis of an appeal under this section.
(4) Request for Reconsideration. A request for reconsideration may be made in writing to the Tax Officer within 30 days of a notice of assessment or denial of refund, based on the following grounds:
(a) New and material evidence is now available that, despite the taxpayer’s due diligence, was not available when the Tax Officer issued the notice of assessment or denial of refund;
(b) The notice of assessment or denial of refund was based on an erroneous interpretation of law or there has been an intervening change in the controlling law; or
(c) A manifest injustice, clearly apparent or obvious on its face, will occur if the motion for reconsideration is not granted.
(5) Time and Manner of Appeal.
(a) Appeal Taken Within 30 Days. A formal conference with the Compliance Officer to review a notice of assessment, denial of refund or reconsideration may proceed upon the receipt by the Compliance Officer of a written request from the taxpayer within 30 days after the date of a notice of assessment, denial of refund or reconsideration.
(b) Request for a Formal Conference. A taxpayer’s request for a formal conference must identify the notice, declare the redetermination sought, and include a complete statement of the facts relied on.
(c) Stay of Collection. Upon a proper request for and grant of a formal conference with the Compliance Officer, payment on the notice will be stayed until a time not more than 30 days after issuance of a final administrative decision.
(d) Conduct of Conference. The Compliance Officer may confer with the taxpayer by phone or in person, or may require the submission of additional written material, and will issue a written conference decision. If the result sought is denied in whole or in part, the decision will state the basis for the denial. The conference decision shall be a final action for purposes of appeal to the Tribal Court.
(e) Finality of Appeal. If no appeal is made within the time allowed, the decision last rendered is final and is not subject to any appeal before succeeding administrative levels or in any court.
(6) Appeal to the Court. Upon a final action of the Compliance Officer, the taxpayer may then appeal to the Samish Tribal Court.
(a) Final Action Required. Upon a final action under this chapter, the taxpayer may then appeal to the Samish Tribal Court.
(b) Payment Required. No appeal may be taken or will proceed before the Samish Tribal Court until the payment of the taxes assessed or determined by the Compliance Officer has first been made.
(c) Time for Appeal. The request for appeal must be filed with the Samish Tribal Court within 30 days of issuance of the final action.
(7) Jurisdiction of Tribal Court.
(a) The Samish Tribal Court is vested with jurisdiction:
(i) Over any and all persons subject to this chapter;
(ii) To hear and determine any challenge to the validity of this chapter, either generally or as applied to any person; provided, that the regulations governing appeals are complied with;
(iii) Review of Compliance Officer actions in the Court shall be on the record made by the Compliance Officer and not de novo, and shall be limited to the determination whether the action of the Compliance Officer was not supported by the evidence, or was arbitrary, capricious, an abuse of discretion, beyond the authority of the Compliance Officer, or otherwise contrary to applicable Tribal or federal law;
(iv) Except that, where an affirmation of the Compliance Officer’s action would suspend a right of an appellant to engage in productive activity within Samish Indian Country, the appellant shall on request be entitled to a hearing de novo on any material question of fact.
(b) The Court shall be empowered to affirm, reverse, or modify an action by the Compliance Officer, or to remand the matter to the Compliance Officer for further action, and it may stay the effect of an order suspending a right to engage in productive activity, pending the appeal.
(8) Record of Decision and Transcript. Copies of all written documents, evidence and other material submitted to the Compliance Officer or to the Court as well as transcripts of proceedings before the Compliance Officer or the Court will be provided by the Compliance Officer to the taxpayer, if requested, to facilitate the taxpayer’s further appeals. [Res. 2023-10-018 §§ 1, 2, 2023; Res. 2021-07-011 § 2, 2021.]