The tax, as assessed by the Director, with any penalties included therein, shall be presumed to be valid and correctly determined and assessed, and the burden shall be upon the taxpayer to show its incorrectness or invalidity. Any statement filed by the Director with the clerk of court, or any other certificate by the Director of the amount of tax and penalties as determined or assessed by him, shall be admissible as evidence and shall establish prima facie the facts that are set forth therein. City Code, 1976/83, art. 28, §82 Ord. 86-687