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WAC 458-14-076

Hearings on petitions—Withdrawal.

(1) The board or one of its hearing examiners must hold individual hearings on each properly filed petition which has not been withdrawn or otherwise disposed of. A taxpayer may withdraw a petition as a matter of right by written notice received by the board no later than two business days prior to the scheduled hearing. The board, in its discretion, may allow the taxpayer to withdraw up to the time of the hearing. The board must promptly notify the assessor of the taxpayer's withdrawal.
(2) The assessor and taxpayer must be provided notice of the hearing date by the clerk of the board at least fifteen business days before the hearing, unless the clerk and the parties agree upon a shorter time period.
(3) If property is sold or transferred after a petition has been timely filed, either the seller/transferor or the buyer/transferee, or both, may continue to pursue the appeal if they can show the board that they have a personal stake in the outcome of the case.
(4) All persons testifying before the board must swear or affirm on the record that they will testify truthfully under penalty of perjury.
[Statutory Authority: RCW 84.08.010, 84.08.070, and 84.48.200. WSR 06-13-034, § 458-14-076, filed 6/14/06, effective 7/15/06; WSR 90-23-097, § 458-14-076, filed 11/21/90, effective 12/22/90.]
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