| http://www.w3.org/ns/prov#value | - Any such return or assessment made by the director shall be prima facie correct and valid, and such person shall have the burden of establishing its incorrectness or invalidity in any action or proceeding in respect thereto. (b)If any portion of a tax imposed by this article, including penalties thereon, is not paid within 30 days after it is required to be paid, the city attorney may institute su
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