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Chapter 458-14 WAC

Last Update: 6/23/14

COUNTY BOARDS OF EQUALIZATION

WAC Sections

Boards of equalizationIntroduction.
Definitions.
Jurisdiction of county boards of equalization.
Assessment roll adjustments not requiring board action.
Assessment roll corrections agreed to by taxpayer.
Qualifications of members—Term—Organization of board—Quorum—Adjournment—Alternate and interim members.
Regularly convened sessionBoard duties—Presumption—Equalization to revaluation year.
RULES OF PRACTICE AND PROCEDURE
PetitionsTime limitsWaiver of filing deadline for good cause.
Requests for valuation informationDuty to exchange documentary informationTime limits.
Hearings on petitionsWithdrawal.
Evidence of value—Admissibility—Weight.
Record of hearings.
HearingsOpen sessionsExceptions.
Orders of the boardNotice of value adjustmentEffective date.
Reconvened boardsAuthority.
Hearing examiners.
Conflicts of interest.
Training seminars.
ContinuancesEx parte contact.
Appeals to the state board of tax appeals.
Direct appeals to board of tax appeals.