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Chapter 458-14 WAC

Last Update: 3/23/10

COUNTY BOARDS OF EQUALIZATION

WAC Sections

458-14-001 Boards of equalization -- Introduction.
458-14-005 Definitions.
458-14-015 Jurisdiction of county boards of equalization.
458-14-025 Assessment roll adjustments not requiring board action.
458-14-026 Assessment roll corrections agreed to by taxpayer.
458-14-035 Qualifications of members -- Term -- Organization of board -- Quorum -- Adjournment -- Alternate and interim members.
458-14-046 Regularly convened session -- Board duties -- Presumption -- Equalization to revaluation year.
RULES OF PRACTICE AND PROCEDURE
458-14-056 Petitions -- Time limits -- Waiver of filing deadline for good cause.
458-14-066 Requests for valuation information -- Duty to exchange documentary information -- Time limits.
458-14-076 Hearings on petitions -- Withdrawal.
458-14-087 Evidence of value -- Admissibility -- Weight.
458-14-095 Record of hearings.
458-14-105 Hearings -- Open sessions -- Exceptions.
458-14-116 Orders of the board -- Notice of value adjustment -- Effective date.
458-14-127 Reconvened boards -- Authority.
458-14-136 Hearing examiners.
458-14-146 Conflicts of interest.
458-14-156 Training seminars.
458-14-160 Continuances -- Ex parte contact.
458-14-170 Appeals to the state board of tax appeals.
458-14-171 Direct appeals to board of tax appeals.