PROPOSED RULES
TAX APPEALS
Original Notice.
Preproposal statement of inquiry was filed as WSR 98-02-021.
Title of Rule: Chapter 456-12 WAC, Public records.
Purpose: The purpose of this chapter is to provide the Board of Tax Appeals (board) with rules that comply with chapter 42.17 RCW regarding public records.
Statutory Authority for Adoption: RCW 82.03.170.
Statute Being Implemented: RCW 42.17.250.
Summary: This chapter describes the organization of the board and the procedures whereby the public may obtain information, make submittals or requests, or obtain copies of the board's public records and indexes.
Reasons Supporting Proposal: This chapter is required by chapter 42.17 RCW.
Name of Agency Personnel Responsible for Drafting: Susan Riddle, 910 5th Avenue S.E., Olympia, WA 98504-0915, (360) 753-5446; Implementation and Enforcement: Richard Virant, 910 5th Avenue S.E., Olympia, WA 98504-0915, (360) 753-5446.
Name of Proponent: Board of Tax Appeals, governmental.
Rule is not necessitated by federal law, federal or state court decision.
Explanation of Rule, its Purpose, and Anticipated Effects: This chapter, 456-12 WAC, is an update of an existing chapter regarding the board's public records. It describes the board's organization and the procedures whereby the public may obtain information, make submittals or requests, or obtain copies of the board's public records and indexes. This revision of chapter 456-12 WAC will make it easier for the public to contact the board and to inspect or request copies of the board's public records and indexes.
Proposal Changes the Following Existing Rules: The existing rules have been rewritten to make them easier to read and understand. The information on contacting the board by mail, telephone, fax, and e-mail has been updated.
No small business economic impact statement has been prepared under chapter 19.85 RCW. The proposed rules are exempt from the statute because the rules are procedural in nature and have no significant impact on business or industry.
RCW 34.05.328 does not apply to this rule adoption. This proposed revision is exempt from RCW 34.05.328 by RCW 34.05.328 (5)(b)(iv) which states that this section does not apply to rules that "make address or name changes, or clarify language of a rule without changing its effect."
Hearing Location: Board of Tax Appeals, 910 5th Avenue S.E., Olympia, WA 98504-0915, on June 10, 1999, at 10 a.m.
Assistance for Persons with Disabilities: Rose Gaona by June 1, 1999, TDD (360) 753-5446, or (360) 753-5446.
Submit Written Comments to: Board of Tax Appeals, 910 5th Avenue S.E., P.O. Box 40915, Olympia, WA 98504-0915, fax (360) 586-9020, by June 1, 1999.
Date of Intended Adoption: June 10, 1999.
April 6, 1999
R. A. Virant
Executive Director
OTS-2063.2
NEW SECTION
WAC 456-12-015
Purpose of this chapter.
The purpose of this chapter is to provide the board of tax appeals with rules that comply with chapter 42.17 RCW regarding public records.
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The definitions contained in chapter 42.17 RCW apply to this chapter.
"Appellant name" means the name of the person who files an appeal with the board of tax appeals.
"Board" means the board of tax appeals.
"Docket number" means the identifying number assigned to each appeal filed with the board of tax appeals.
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(1) As an independent state agency, the board reviews, holds hearings on, and decides state tax appeals filed by taxpayers and taxing authorities. The board consists of three members, an executive director, tax referees, and staff hired by the board. The three members of the board are appointed by the governor, with the consent of the senate, for a term of six years.
(2) The executive director is the board's chief executive officer and is responsible for implementing board directions and for directing the board's staff.
(3) The board holds regular meetings at 10:00 a.m. on the second Thursday of each March, June, September, and December. The meetings are held at the board's office at 910 5th Avenue S.E., Olympia, WA 98504-0915.
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Unless exempt under chapter 42.17 RCW or other law, all public records and indexes of the board are available for public inspection and copying at the board's office from 8:00 a.m. to 5:00 p.m., Monday through Friday, excluding legal holidays. The board's office is located at 910 5th Avenue S.E., Olympia, WA 98504-0915.
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The board's executive director is identified as the board's public records officer and is responsible for reviewing requests for public records.
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The board's office is located at 910 5th Avenue SE, Olympia, WA 98504-0915. The board's mailing address is Post Office Box 40915, Olympia, WA 98504-0915. The board's telephone number is (360) 753-5446. The board's FAX number is (360) 586-9020. The board's e-mail address is bta@bta.state.wa.us.
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(1) The board maintains current indexes which provide identifying information for the following:
(a) Final decisions and orders of the board, including concurring and dissenting opinions;
(b) Proposed decisions and orders of the board;
(c) Policy statements adopted by the board; and
(d) Budget documents which include the board's strategic plans and goals.
(2) The board's current indexes are available to all persons for inspection and copying under the same rules and on the same conditions that apply to the board's public records.
(3) The board's final decisions, issued after January 1, 1990, are also available on its internet home page at bta.state.wa.us, where the board's custom index program will allow a search by subject matter, word, phrase, statute, or rule.
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(1) No fee will be charged for inspecting the board's public records.
(2) The board will charge ten cents per page for copies of requested public records. Payment will be made by check payable to the board. The board may require that all charges be paid before the copies are released. The executive director may decide that no fee will be charged for the copies if the expense of processing the payment is greater than the cost of providing the copies.
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(1) A person may make an informal request to inspect or copy the board's public records, or to receive a copy of an identifiable public record, by contacting the board's office. The board will accept informal requests that are received in person or by mail, telephone, FAX, or e-mail.
(2) The board may require a person making an informal request to submit a formal written request.
(3) All formal written requests will include the following information:
(a) The name and address of the person making the request.
(b) The date on which the request is made.
(c) A description of the requested records by docket number, appellant name, subject matter, or other means that will allow the board's staff to identify the requested records and make them available.
(d) A signed statement that the requested records will not be used for commercial purposes if a list of individuals is included in the material requested.
(4) The board's staff will assist any person making an informal or a formal request in identifying the requested records.
(5) No public record will be removed from the board's office.
(6) No public record will be marked or damaged in any way during inspection or copying.
(7) Within five business days of receiving a request for public records, the board will respond by either:
(a) Providing the records;
(b) Acknowledging in writing that the board has received the request and providing a reasonable estimate of the time the board will need to respond to the request; or
(c) Denying the request.
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(1) The board may determine that a requested public record is exempt under chapter 42.17 RCW or other law and may not be inspected or copied.
(2) All denials of a request for public records will contain a written statement from the executive director stating the reason for the denial, including a statement of the specific exemption authorizing the withholding of the record and a brief explanation of how the exemption applies to the record withheld.
(3) The board may remove identifying details when it makes available or publishes any public record when there is reason to believe that revealing such details would be an invasion of personal privacy protected by chapter 42.17 RCW.
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(1) Any person objecting to a denial of a request for public records may submit a written request for review to the board.
(2) Upon receiving the written request for review, the executive director will call a meeting of the board to review the denial.
(3) The board will issue a written decision within two business days of receiving the request for review.
(4) The board's written decision regarding the request for review will be the final action by the agency.
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The following sections of the Washington Administrative Code are repealed:
| WAC 456-12-010 | Purpose. |
| WAC 456-12-020 | Definitions. |
| WAC 456-12-030 | Description of organization and public meeting. |
| WAC 456-12-040 | Public records available. |
| WAC 456-12-050 | Communications with the board. |
| WAC 456-12-060 | Public records officer. |
| WAC 456-12-070 | Office hours. |
| WAC 456-12-080 | Requests for public records. |
| WAC 456-12-090 | Copying. |
| WAC 456-12-100 | Exemptions. |
| WAC 456-12-110 | Review of denials of public records requests. |
| WAC 456-12-120 | Protection of public records. |
| WAC 456-12-130 | Records index. |
| WAC 456-12-140 | Adoption of form. |