WAC 456-09-210:

WACs > Title 456 > Chapter 456-09 > Section 456-09-210

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456-09-110 << 456-09-210 >> 456-09-220

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PDFWAC 456-09-210

Appearance and practice before the board.

Practice before the board in formal proceedings is limited to the following:

(1) Taxpayers who are natural persons representing themselves;

(2) Attorneys at law duly qualified and entitled to practice in the highest court of any state;

(3) An authorized officer, partner, or full-time employee of an individual firm, association, partnership, or corporation who appears with the permission of such firm, association, partnership, or corporation;

(4) County assessors or their duly authorized representatives;

(5) Certified public accountants currently licensed in any state; and

(6) Other persons permitted by law.

[Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-210, filed 2/9/22, effective 3/12/22; WSR 05-13-141, § 456-09-210, filed 6/21/05, effective 8/1/05; WSR 91-07-038 (Order 91-01), § 456-09-210, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. WSR 90-11-105, § 456-09-210, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-056 (Order 89-02), § 456-09-210, filed 5/2/89.]