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C. Right of Cross -Examination <br />In addition to having the right to produce his or her own testimony and documentary <br />evidence, the property owner has a right to cross-examine any person who provides <br />information or evidence in support of the final assessment roll. If a property owner asks, <br />this right should be freely given. <br />5. Rebuttal <br />A. When Presumptions Vanish <br />As noted above, there are a number of presumptions which favor the actions of a city in <br />levying assessments. These presumptions are not absolute or set in stone, however. <br />Even though the city council members take the role of judge and sit as fact finders and <br />have the right to weigh evidence provided by a property owner, they cannot rely <br />exclusively upon presumptions in the face of property owner evidence. A presumption <br />itself is not evidence and its power is lost when the opposing party produces credible <br />evidence which contradicts the presumption. As one court has stated, "presumptions are <br />the'bats of the law, flitting in thetwilight butdisappearing in the sunshine of actual facts.'" <br />In re Indian Trail Trunk Sewer System, 35 Wn. App. 840, 843, 670 P.2d 675 (1983). The <br />sole purpose of the presumptions is to establish which party has the burden of going <br />forward with the evidence on a particular issue. Because of the five basic presumptions, <br />the burden of going forward with evidence rest initially on those persons attacking an <br />assessment. Once evidence is produced, however, the ultimate burden of showing that <br />land within an LID is benefitted remains with the city. Therefore, when a property owner <br />produces evidence from which a reasonable person could conclude that an assessment <br />is erroneous in any respect, the city must be prepared to rebut that evidence. Otherwise, <br />the property owner will probably prevail in the event of an appeal. <br />B. The Appraiser <br />By farthe most common issue raised at assessment roll hearings is whether the property <br />in question is specially benefitted by the improvements. As noted above, whether <br />property is specially benefitted by an improvement and the extent of the benefit are <br />questions of fact to be proved by expert testimony. In re Indian Trunk Sewer System, 35 <br />Wn. App. at 842. Property owners who have sought the advice of lawyers will appear at <br />the assessment roll hearing with an appraiser prepared to testify that there is no <br />difference between the fair market value of the property before the improvements were <br />installed and after the improvements were installed. if the city receives this kind of <br />testimony, it is imperative to retain the service of a qualified appraiser to appraise the <br />property. If the city does not already have an appraiser working with it in conjunction with <br />the L,D, it should adjourn the assessment hearing and reconvene at a time when an <br />appraisal study can be presented. This is an example of the city using to its own <br />advantage its power to control the manner and time of the hearing. if a hearing is <br />adjourned or continued, the city must rememberto complywith the requirements of the <br />Open Public Meetings Act. <br />C. The LID Administrator or Engineer <br />With the exception of the appraiser, the most common person to testify on behalf of the <br />city in rebuttal to evidence produced by the property owner is the LID administrator. <br />When specific challenges are raised with regard to the nature of the improvements, the <br />Local and Road improvement Districts Manual for Washington State Sixth Edrtian 71 <br />