Section 11-2706. Presumption and burden of proof

For the purpose of the
  proper administration of this chapter and  to  prevent  evasion  of  the
  annual  vault  charge hereby imposed, it shall be presumed, except where
  the depth of a vault exceeds twelve feet, that the size of the vault  as
  indicated  upon  the  license  therefor originally issued by the borough
  president up to and including December  thirty-first,  nineteen  hundred
  sixty-two, and the commissioner of transportation thereafter is a proper
  measure  of the charge until the contrary is established, and the burden
  of proving that the size of the vault is not accurately stated upon  the
  license  shall be upon the person so claiming. In cases where no license
  of record has been issued for a vault or where  the  depth  of  a  vault
  exceeds  twelve feet, the burden of proving the actual size of the vault
  shall be upon the person liable for the vault charge.