(1) Any vessel owner disputing an appraised value under RCW 82.49.050
or disputing whether the vessel is taxable, may petition for a conference with the department as provided under RCW 82.32.160
, or for reduction of the tax due as provided under RCW 82.32.170
(2) Any vessel owner having received a notice of denial of a petition or a notice of determination made for the owner's vessel under RCW 82.32.160
may appeal to the board of tax appeals as provided under RCW 82.03.190
. In deciding a case appealed under this section, the board of tax appeals may require an independent appraisal of the vessel. The cost of the independent appraisal shall be apportioned between the department and the vessel owner as provided by the board.
Effective date—1993 c 33:
"This act shall take effect January 1, 1994." [ 1993 c 33 § 8.