The assessment by the Board or Agency of Transportation of any tax or penalty under the provisions of sections 64 and 65 of this title may be reviewed by the Washington Superior Court on petition filed by the company against the Board or Agency. The petition shall be brought within 90 days after the receipt by the company or its agent of written notice by the Board or Agency of its assessment. The petition shall be verified by oath and a citation shall be annexed, signed by a judge or the clerk of the court. If the assessment was made by the Board, the petition and citation shall be served on the Chair or Executive Secretary of the Board. If the assessment was made by the Agency, the petition and citation shall be served on the Secretary of Transportation. In each case, service shall be completed at least 12 days before it is returnable. Appropriate proceedings shall be had and the relief, if any, to which the company may be found entitled may be granted, and any taxes, interest, or penalties paid found by the court to be illegally assessed shall be ordered refunded to the company with interest at six percent per year from the time of payment, with costs, and judgment entered accordingly. (Added 1985, No. 222 (Adj. Sess.), § 1.)