COUNTY BOARDS OF EQUALIZATION
WAC Sections
| HTMLPDF | 458-14-001 | Boards of equalization—Introduction. |
| HTMLPDF | 458-14-005 | Definitions. |
| HTMLPDF | 458-14-015 | Jurisdiction of county boards of equalization. |
| HTMLPDF | 458-14-025 | Assessment roll adjustments not requiring board action. |
| HTMLPDF | 458-14-026 | Assessment roll corrections agreed to by taxpayer. |
| HTMLPDF | 458-14-035 | Qualifications of members—Term—Organization of board—Quorum—Adjournment—Alternate and interim members. |
| HTMLPDF | 458-14-046 | Regularly convened session—Board duties—Presumption. |
RULES OF PRACTICE AND PROCEDURE | ||
| HTMLPDF | 458-14-056 | Petitions—Time limits—Waiver of filing deadline for good cause. |
| HTMLPDF | 458-14-066 | Requests for valuation information—Duty to exchange documentary information—Time limits. |
| HTMLPDF | 458-14-076 | Hearings on petitions—Withdrawal. |
| HTMLPDF | 458-14-087 | Evidence of value—Admissibility—Weight. |
| HTMLPDF | 458-14-095 | Record of hearings. |
| HTMLPDF | 458-14-105 | Hearings—Open sessions—Exceptions. |
| HTMLPDF | 458-14-116 | Orders of the board—Notice of value adjustment—Effective date. |
| HTMLPDF | 458-14-127 | Reconvened boards—Authority. |
| HTMLPDF | 458-14-136 | Hearing examiners. |
| HTMLPDF | 458-14-146 | Conflicts of interest. |
| HTMLPDF | 458-14-156 | Training seminars. |
| HTMLPDF | 458-14-160 | Continuances—Ex parte contact. |
| HTMLPDF | 458-14-170 | Appeals to the state board of tax appeals. |
| HTMLPDF | 458-14-171 | Direct appeals to board of tax appeals. |
DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS TITLE
| 458-14-010 | Reconvening county boards of equalization—By whom. [Order PT 70-1, § 458-14-010, filed 4/8/70; Tax Commission Rule 1, filed 7/6/66.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-020 | Reconvening county boards of equalization—Contents of request. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 88-07-005 (Order PT 88-5), § 458-14-020, filed 3/3/88; Order PT 70-1, § 458-14-020, filed 4/8/70; Tax Commission Rule 2, filed 7/6/66.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-030 | Content of order—Limitation on what county board may consider. [Order PT 70-1, § 458-14-030, filed 4/8/70; Tax Commission Rule 3, filed 7/6/66.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-040 | Limitations on reconvening. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 88-07-005 (Order PT 88-5), § 458-14-040, filed 3/3/88; WSR 85-17-016 (Order PT 85-3), § 458-14-040, filed 8/12/85; Order PT 70-1, § 458-14-040, filed 4/8/70; Tax Commission Rule 4, filed 7/6/66.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-045 | Reconvening upon timely filed petition—Limitations. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 88-07-005 (Order PT 88-5), § 458-14-045, filed 3/3/88; WSR 85-17-016 (Order PT 85-3), § 458-14-045, filed 8/12/85; WSR 82-19-012 (Order PT 82-6), § 458-14-045, filed 9/7/82.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-050 | Membership. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-050, filed 9/7/82; Order PT 74-5, § 458-14-050, filed 4/29/74; Order PT 70-3, § 458-14-050, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-051 | Composition of board. [Order PT 74-5, § 458-14-051, filed 4/29/74; Order 72-7, § 458-14-051, filed 6/23/72.] Repealed by WSR 82-19-012 (Order PT 82-6), filed 9/7/82. Statutory Authority: RCW 84.08.010 and 84.08.070. |
| 458-14-052 | Change of venue. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-052, filed 9/7/82.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-055 | Clerk. [Order PT 70-3, § 458-14-055, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-060 | Legal advisor. [Order PT 70-3, § 458-14-060, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-062 | Property tax advisor. [Order PT 74-5, § 458-14-062, filed 4/29/74.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-065 | Appraisers. [Order PT 70-3, § 458-14-065, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-070 | Public notice of July meetings. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-070, filed 9/7/82; Order PT 70-3, § 458-14-070, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-075 | Meetings. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-075, filed 9/7/82; Order PT 74-5, § 458-14-075, filed 4/29/74; Order PT 70-3, § 458-14-075, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-080 | Organization of the board. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-080, filed 9/7/82; Order PT 70-3, § 458-14-080, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-085 | Record of proceedings—In general. [Order PT 74-5, § 458-14-085, filed 4/29/74; Order PT 72-11, § 458-14-085, filed 9/29/72; Order PT 70-3, § 458-14-085, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-086 | Additional record requirements. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-086, filed 9/7/82; Order PT 74-5, § 458-14-086, filed 4/29/74; Order PT 72-11, § 458-14-086, filed 9/29/72.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-090 | Assessment roll and records. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-090, filed 9/7/82; Order PT 70-3, § 458-14-090, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-091 | Certification of the valuation of the assessment roll by assessor. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-091, filed 9/7/82; Order 73-4, § 458-14-091, filed 8/13/73.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-092 | Change of assessment rolls. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 85-17-016 (Order PT 85-3), § 458-14-092, filed 8/12/85; WSR 82-19-012 (Order PT 82-6), § 458-14-092, filed 9/7/82.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-094 | Availability of valuation information. [Order PT 74-5, § 458-14-094, filed 4/29/74.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-098 | Review of valuation. [Order PT 74-5, § 458-14-098, filed 4/29/74.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-100 | Duties of the board. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-100, filed 9/7/82; Order PT 70-3, § 458-14-100, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-110 | Notice of raise in valuation by the board. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-110, filed 9/7/82; Order PT 70-3, § 458-14-110, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-115 | Exempt properties. [Order PT 74-5, § 458-14-115, filed 4/29/74; Order PT 70-3, § 458-14-115, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-120 | Petitions. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-120, filed 9/7/82; Order PT 74-5, § 458-14-120, filed 4/29/74; Order PT 70-3, § 458-14-120, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-121 | Action on appeals. [Order 72-7, § 458-14-121, filed 6/23/72.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-122 | Appeal of board members, assistants, or county governmental authorities. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-122, filed 9/7/82; Order PT 74-5, § 458-14-122, filed 4/29/74; Order 72-7, § 458-14-122, filed 6/23/72.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-125 | Hearing on petition. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-125, filed 9/7/82; WSR 81-21-007 (Order PT 81-11), § 458-14-125, filed 10/8/81; Order 71-3, § 458-14-125, filed 4/29/71; Order PT 70-3, § 458-14-125, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-126 | Hearing examiners. [Statutory Authority: RCW 84.08.010. WSR 81-04-053 (Order PT 81-2), § 458-14-126, filed 2/4/81.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-130 | Orders of the board. [Order PT 70-3, § 458-14-130, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-135 | Appeals. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-135, filed 9/7/82; Order PT 70-3, § 458-14-135, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-140 | Records to state board. [Order PT 74-5, § 458-14-140, filed 4/29/74; Order PT 70-3, § 458-14-140, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-145 | June meeting. [Order PT 70-3, § 458-14-145, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-150 | November meeting. [Order PT 70-3, § 458-14-150, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-152 | Manifest errors. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 85-17-016 (Order PT 85-3), § 458-14-152, filed 8/12/85; Order PT 74-5, § 458-14-152, filed 4/29/74.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |
| 458-14-155 | Definitions. [Order PT 74-5, § 458-14-155, filed 4/29/74; Order PT 70-3, § 458-14-155, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200. |