(1) This chapter explains how informal hearings are conducted before the board of tax appeals (board). ((Although informal hearings are available to all parties,))The informal process is helpful for ((persons))those who are not represented by ((counsel. In the informal process a taxpayer does not need to possess))an attorney or do not have legal expertise ((in order to pursue an appeal)). These rules of practice and procedure will be liberally construed to secure the just, speedy, and ((economical))efficient determination of every ((action))appeal.

(2) Where procedures are not ((covered))addressed by this chapter, the board may, upon its own motion or upon written ((application by))motion of any party, refer to and apply any rule provided for in chapter 456-09 WAC - Formal hearings—Practice and procedure, chapter 10-08 ((Washington Administrative Code ())WAC(())) - Model rules of procedure, or the superior court civil rules. This chapter ((augments))adds but does not ((supplant))replace the provisions of chapter 82.03 RCW.

(3) The superior court civil rules, rules of professional conduct, the Washington Administrative Code (WAC), and the Revised Code of Washington (RCW) referred to ((herein))in this chapter are available in public libraries and online ((at various websites)).

(1) A party making an appeal may ((elect in writing, with))choose either a formal or informal hearing in its written notice of appeal((, either a formal or informal hearing)). Informal hearings are conducted ((pursuant))according to the rules of practice and procedure ((set forth))outlined in this chapter. Formal hearings are conducted ((pursuant))according to the Administrative Procedure Act, chapter 34.05 RCW, and the rules of practice and procedure of chapter 456-09 WAC. Failure to ((elect in writing a formal or informal hearing at the time of submitting the notice of appeal shall))choose a type of hearing will result in the proceeding being conducted as informal.

(a) ((A formal decision of the board is subject to judicial review pursuant to RCW 34.05.570. Judicial review is limited to the record made of the proceedings before the board. The record made of the proceedings includes a verbatim account of the hearings together with the evidence, pleadings, and documents submitted to the board by the parties. In appeals from a decision of a board of equalization, the record includes the decision of that board together with the evidence submitted thereto.

(b))) Decisions entered in an informal appeal are not subject to judicial review ((as authorized)) under the Administrative Procedure Act, chapter 34.05 RCW like formal decisions. Proposed and initial decisions in informal cases, however, can be internally appealed to the board by filing an exception as outlined in WAC 456-10-730.

(b) The informal appeal process is not designed for parties who intend to engage in more than a limited exchange of documents and information between the parties. This exchange process is known as discovery. In cases where a party anticipates discovery, a formal proceeding may be better suited as discovery is conducted according to the Washington state superior court civil rules.

(c) ((Aggrieved))The parties may have ((avenues of further appeal))additional avenues to challenge allowed by law ((which are not pertinent to the statutory authority granted to the board and)), but which the board does not have legal authority to grant, and therefore, are not discussed ((herein))in this chapter.

(2) ((The))An appeal may be converted from an informal to a formal proceeding as provided below((.)):

(a) ((The))A respondent((, as a party to an appeal))in an appeal from a decision by a board of equalization pursuant to RCW 84.08.130 (((appeal from a decision by a board of equalization) may, within twenty calendar days from the date of the board's mailing of the acknowledgment of the notice of appeal, submit to the clerk of the board a notice of intention))may submit a request that the hearing be ((a formal hearing))formal, if made within 20 calendar days of the date the notice of appeal is served.

(b) ((In appeals under RCW 82.03.190,))The department of revenue ((may, within thirty calendar days from the date of the board's mailing of the acknowledgment of the notice of appeal, submit to the clerk of the board)), in appeals under RCW 82.03.130 (1)(a), may submit a notice of its intention that the hearing be ((a)) formal ((hearing)), if made within 30 calendar days of the date the notice of appeal is served.

(c) ((In appeals under RCW 82.03.130 (1)(e),))The department of revenue ((may, within ten calendar days from the date of the board's mailing of the acknowledgment of the notice of appeal, submit to the clerk of the board)), in appeals under RCW 82.03.130 (1)(e), may submit a notice of its intention that ((the))a hearing be ((a formal hearing))formal, if made within 10 calendar days from the date the notice of appeal is served.

(((d) At any time up to thirty days prior to the date of the hearing, the parties may submit to the clerk of the board a notice signed by all parties of intention to convert the proceedings to either a formal or informal hearing.))

((As used))(1) In this chapter, the ((following terms shall))subsequent terms have the following meanings:

(((1)))(a) "Appellant" means a person or entity who appeals any order or decision.

(b) "Board" means the board of tax appeals ((as)) described in chapter 82.03 RCW and chapters 456-09 and 456-10 WAC. Where appropriate, the term "board" also refers to the designated hearing officers, tax referees, or agents of the board ((of tax appeals)).

(((2)))(c) "Decision" means a written judgment or ruling issued by the board, designated hearing officers, tax referees or agents of the board.

(h) "Presiding officer" or "hearing officer" ((shall)) means any member of the board, tax referee, or any person who is assigned to conduct a conference or hearing by the board. The presiding officer ((shall have))has the authority ((as provided by))outlined in WAC 10-08-200 and chapter 34.05 RCW.

(((3) "Appellant" means a person, natural or otherwise, who appeals any order or decision to the board of tax appeals.

(4)))(i) "Respondent" means a person((, natural or otherwise,))or entity who is ((named))listed as a responding party in any appeal ((before the board of tax appeals)).

(((5) "Formal hearing" means a proceeding conducted pursuant to the Administrative Procedure Act, chapter 34.05 RCW and chapter 456-09 WAC.

(10) "To file" means to present or to deliver. Filings with the board may be delivered personally, by mail, by commercial delivery service, or by fax or electronic transmission as provided in these rules. As used herein, the terms "to file" and "to submit" are used interchangeably.))(j) "Submit" means to present or deliver to the board. Submissions may be delivered personally, by mail, by commercial delivery service, by fax, or by electronic transmission as provided in these rules. The terms "submit" and "file" are used interchangeably.

The board may((, from time to time,)) offer expedited or abbreviated procedures for certain informal hearings ((in order)) to resolve appeals in an ((economic and)) efficient manner.

Practice before the board in informal proceedings ((shall be))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 courts of the state of Washington))authorized to practice in the highest court of any state;

(3) Public officials ((in their official capacity)), county assessors, or their authorized representatives;

(4) Certified public accountants ((licensed in the state of Washington))currently licensed in any state;

(5) ((A duly authorized director,))An authorized officer, partner, trustee or full-time employee of an individual firm, association, partnership, or corporation who appears ((for))with the permission of such firm, association, partnership, ((or)) corporation, or trust;

(6) ((Partners, joint venturers, or trustees representing their respective partnerships, joint venturers, or trusts; and

(7))) Other persons designated by a taxpayer ((with approval of))and approved by the board.

(1) All persons appearing in proceedings before the board((, whether on their own behalf or in a representative capacity, shall conform to the rules of professional conduct (RPC) required of attorneys before the courts of Washington))are required to follow the rules of professional conduct (RPC) required of attorneys before the courts of Washington. If any such person does not follow these rules, the hearing officer has the discretion, depending on the circumstances, to admonish or reprimand such person, exclude such person from further participation in the proceedings, adjourn the hearing, or report the matter to the board. Further, all persons are required to treat all parties, representatives, and the board's staff courteously and fairly both inside and outside the proceedings.

(2) The board in its discretion, either upon referral by a hearings officer or on its own motion, may consider information that establishes to the board a question regarding a person's ethical conduct and fitness to practice before the board. This information will be considered at a hearing after notice to all parties. If the person's conduct is found to be unethical or unfit, the board may take appropriate disciplinary action including, but not limited to, refusal to permit such person to appear or appear in a representative capacity in any proceeding before the board.

((No one may))Neither the board nor any person will make or attempt to make any ex parte ((contact))communications with a member of the board ((or)), presiding officer ((except upon notice and opportunity for all parties to be present or to the extent required for the disposition of ex parte matters as authorized by law)), or tax referee which are prohibited by the Administrative Procedure Act in RCW 34.05.455. Attempts ((by anyone)) to make such ((prohibited ex parte)) communications ((shall))will be subject ((such person)) to the sanctions ((of))in WAC 456-10-220 and 456-10-555.

(1) ((Persons wishing to make))Those who wish to initiate an appeal must ((submit to the board an original))file a notice of appeal and a copy of the order or determination that is being appealed. ((The board will transmit a copy of the notice of appeal and a copy of the order or determination that is being appealed to the respondent(s) within thirty days of its receipt by the board.))

(2) The board will acknowledge ((to the appellant in writing)) receipt of a notice of appeal in excise tax appeals and provide a copy to the department of revenue within 30 days of receipt. The board may acknowledge receipt of a notice of appeal in all other cases.

(1) ((For informal appeals, an appellant may submit a notice of appeal using forms provided by the board.

(2) In the alternative,))An appellant ((may))must submit a notice of appeal that substantially contains the following:

(a) The appellant's name, mailing address, telephone number, email address, and that of the representative, if any.

(b) Name of the respondent together with respondent's mailing address, email address, and phone number if known.

((When the respondent is a government agency or agencies,))The board may add additional respondents ((in order)) to ensure that all necessary ((persons))entities are a party to the appeal.

(c) ((The date))A copy of the order, decision, or determination ((from which the appeal is taken, together with a copy of the order, decision, or application)) appealed from.

(d) The ((nature of the))type of tax.

(i) In excise tax cases, the amount of the tax ((in controversy and))that should be reduced or refunded and the reasons for it, as well as the period ((covered thereby))of time at issue;

(ii) In property tax cases, the parcel number of the property ((under appeal)), the ((year for which the valuation has been determined))assessment year(s) at issue, the ((full)) value ((as)) determined by the local board of equalization, and ((a declaration of true and fair value as alleged by the appellant))the appellant's contended value; and

(iii) In property tax exemption cases, the parcel number of the property ((under appeal)), and the year(s) for which the exemption is at issue((, the basis under which exempt status should be granted or denied, and the use of the property)).

(e) ((Specification of the issue to be decided by the board.

(g))) The relief sought.

(((h) The))(f) A signature ((of the appellant or the appellant's representative))or acknowledgment, electronic or otherwise, by the appellant or the appellant's representative that all the information contained in the notice of appeal is true and correct to the best of his or her knowledge, and that he or she will comply with the rules of conduct in this chapter.

(((3)))(2) The board may, upon motion of a party or upon its own motion, require ((a more complete statement of the claim or defense or))additional information or explanation of any matter stated in ((any))a notice of appeal.

(1) The jurisdiction of the board ((to hear an appeal)) is limited to those appeals ((submitted within))that comply with and are filed by the deadlines stated in this section((. Any appeal to the board shall be submitted within the time required))or by the statute governing the respective agency or proceeding involved. ((All time periods set forth below are expressed in calendar days.))

(a) ((Appeals))For appeals of a denial of petition or notice of determination for a reduction or refund taken by the department of revenue pursuant to RCW 82.03.190, ((thirty))30 days from the ((mailing of))date the determination was mailed or transmitted.

(b) For appeals from a county board of equalization pursuant to RCW 84.08.130, ((thirty))30 days from the ((mailing of the decision))date the determination was mailed or transmitted.

(c) For appeals by an assessor or landowner from an order of the director of revenue made pursuant to RCW 84.08.010 and 84.08.060, ((thirty))30 days from the ((mailing of))date the determination was mailed or transmitted.

(d) For appeals by an assessor or owner of an intercounty public utility or private car company from determinations by the director of revenue of equalized assessed valuation of property and ((the))its apportionment ((thereof to a county)) made pursuant to chapters 84.12 and 84.16 RCW, ((thirty))30 days from the ((mailing of the order))date the determination was mailed or transmitted.

(e) For appeals by an assessor, landowner, or owner of an intercounty public utility or private car company from a determination of any county indicated ratio for such county compiled by the department of revenue pursuant to RCW 84.48.075, ((fifteen days after the mailing of the certification))15 days from the date the certification was mailed or transmitted.

(f) For appeals from the decisions of a sale price of second class shorelands on navigable lakes by the department of natural resources pursuant to RCW 79.94.210, ((thirty))30 days from the ((mailing of the notification))date the certification was mailed or transmitted.

(g) For appeals from urban redevelopment property tax apportionment district proposals established by governmental ordinances pursuant to RCW 39.88.060, ((thirty))30 days from the ((mailing of))date the ordinance was mailed or transmitted.

(h) For appeals from interest rates as determined by the department of revenue for use in valuing farmland under current use assessment pursuant to RCW 84.34.065, ((thirty))30 days after ((the publication of)) the rate was published.

(i) For appeals from revisions to stumpage value tables used to determine value by the department of revenue pursuant to RCW 84.33.091, on or before the ((sixtieth))60th day after the date of final adoption.

(j) For appeals from the denial of a tax exemption application by the department of revenue pursuant to RCW 84.36.850, ((thirty))30 days from the ((mailing of))date the determination was mailed or transmitted.

(2) All time periods set forth in this section are expressed in calendar days unless otherwise noted. If the last date for submitting the notice of appeal falls ((upon))on a Saturday, Sunday, or legal holiday as defined in RCW 1.16.020, the submission ((shall))will be considered timely if ((performed))submitted on the next business day by 5:00 p.m. Pacific Time.

(3) Any party may((, by motion,))file a written motion to challenge the jurisdiction of the board ((in any appeal)). The board may, ((upon))on its own motion, raise ((such jurisdictional issues))a question about jurisdiction.

(1) ((The date of submitting))A notice of appeal ((shall be the))is considered submitted on the date of ((actual)) receipt by the board at its Olympia office if the appeal is hand delivered. The board's date stamp ((placed thereon shall))will be evidence of the date of receipt. If the notice of appeal is mailed, the postmark will ((control and shall)) be evidence of the date of submission.

(2) ((All documents may))A notice of appeal may also be submitted to the board ((via fax or))by fax, electronic mail ((transmission. However,)), or uploaded through the board's website. A submission will not be ((deemed complete and the board will not acknowledge receipt of the notice of appeal as provided in WAC 456-10-300 unless the following procedures are strictly observed:

(c) All fax or electronic transmissions are sent at the risk of the sender))considered complete unless received by 5:00 p.m. Pacific Time on the date due. The date and time indicated by the board's fax or computer will be evidence of the date and time of receipt.

The respondent may submit a response to the notice of appeal ((with the board)). The response, if any, must be submitted to the board ((at least ten business))within 30 calendar days ((prior to hearing))after the date the notice of appeal was served, unless otherwise ordered ((by the board)), together with proof of service pursuant to WAC 456-10-410.

(1) Each party must indicate the specific pages of evidence it intends to rely on, if any, from the body from which the party appeals. For property tax appeals this includes the record at the county board. For excise tax appeals, this includes audit papers, refund reviews, and exemption applications. For other appeals, this includes documents submitted by both parties to the decision maker below. The actual decision appealed from (the county board ruling, department determination, or the equivalent) is not counted within the evidence limits. Failure to indicate specific page numbers will result in the presumption that the party does not intend to rely on the underlying record, and instead intends to submit and rely only on new evidence.

(2) For property tax appeals, each party is strongly encouraged to submit the following exhibits or evidence in the following instances:

(a) If the party intends to rely on comparable sales, a table of comparable sales. The table should list the sales in order of most similar to least similar to the subject property, and include each sale's age, size, sales price, date of sale, and location relative to the subject property. A suggested format is available on the board's website or by contacting the board's staff.

(b) If the party intends to rely on an income approach, an outline. The outline should at least include the subject property's square footage, contended price per square foot, vacancy rate, operating expenses, income, and capitalization rate.

(c) If the party intends to rely on a cost approach, a cost breakdown that includes the cost elements used and how the costs were determined.

(3) Each party may submit evidence and/or exhibits in support of its appeal; however, submissions are limited to the page limitations below. Excluded from these limits are the actual decisions appealed from (the county board ruling, department determination, or the equivalent) and formal appraisals from a licensed appraiser:

(a) For residential property tax appeals, each party is limited to submitting a total of 75 pages per assessment-year appealed, including the record of the county board of equalization not excluded as outlined above that the party intends to rely on;

(b) For commercial property tax appeals, each party is limited to submitting a total of 125 pages per assessment-year appealed, excluding the subject's rent roll and income statements, but including the record of the county board of equalization not excluded as outlined above that the party intends to rely on;

(c) For excise tax appeals, each party is limited to submitting a total of 250 pages, including the record of the department of revenue not excluded as outlined above that the party intends to rely on;

(d) For all other appeals, each party is limited to submitting a total of 75 pages, including the record of the body from which a decision is appealed, and which the party intends to rely on.

(4) For property tax appeals, each party should submit no more than five comparable sales. If both unimproved and improved sales are necessary, no more than five of each type should be submitted.

(5) A party may file a motion with the board to submit evidence and/or exhibits beyond the page limits up to 500 pages, which the board will grant for good cause. Exceeding the page limits without the board's permission may result in the hearing being continued, or the exclusion of evidence beyond the limits.

(6) The board will not review the record of a county board of equalization or any other tribunal that is unduly large, disorganized, or not numbered.

(1) All notices, pleadings, exhibits, correspondence specific to an appeal, and other papers submitted to the board ((shall))must be served ((upon))on all counsel and representatives of record and ((upon))on unrepresented parties or ((upon))on their agents designated by them, or to other persons or entities as required by law.

(a) Service ((shall))must be made personally or, unless otherwise provided by law, by first-class, registered, or certified mail; by fax ((and same-day mailing of copies; or)); by commercial delivery company; or electronically.

(b) Service by mail ((shall be regarded as completed upon deposit in the United States mail,))will be considered complete as evidenced by the postmark((, properly stamped and addressed)). Service by fax ((shall be regarded as completed upon production by the fax machine of))will be considered complete as evidenced by confirmation of transmission ((and deposit on the same day in the United States mail)). Service by commercial delivery ((shall be regarded as))will be considered completed ((upon))on delivery to the delivery company((, properly addressed with charges prepaid)). Electronic service will be considered completed as evidenced by a sent receipt or the equivalent.

(c) Service must be completed by 5:00 p.m. Pacific Time on the date due.

(2) Proof of service. ((Where proof of service is required by statute or rule,))Receipt ((of the papers)) by the board, together with one of the following, ((shall constitute))will serve as proof of service:

(a) ((An acknowledgement))A written acknowledgment of service by all parties of record.

(b) A ((certificate that the person signing the certificate served the papers upon))written declaration of service indicating service on all parties of record ((in the proceeding by delivering a copy thereof in person to (names).

(iii) Depositing a copy thereof, properly addressed with charges prepaid, with a commercial delivery company))was made. The declaration must include language that:

(b) On the date and time indicated by the board's fax or computer, if the document is submitted by fax, electronic mail, or uploaded through the board's website as long as the document shows it was received by 5:00 p.m. Pacific Time on the date due.

(1) All briefs, motions, responses, replies, and memorandum must:

(a) Be legibly printed on letter-size paper (8-1/2 x 11 inches). All margins must be a minimum of one inch. This rule also applies to attachments unless the nature of the attachment makes compliance impractical.

(b) Be typed in 12-point or larger type in one of the following fonts or their equivalent: Times New Roman, Courier, CG Times, or Arial. They must also be double-spaced and printed only on one side of the page. Footnotes may be single spaced in 10-point or larger type. If it is not possible to type a document, it may be legibly handwritten in blue or black ink. This rule also applies to attachments unless the nature of the attachment makes compliance impractical.

(c) Include a signature block that the signer certifies the number of words in the brief, motion, or memorandum that substantially states: "I certify that this memorandum contains _____ words, in compliance with the board's rules."

(d) Refrain from including, or partially redact where inclusion is necessary, the following personal data identifiers from all documents filed or used as exhibits, unless otherwise ordered by the board:

(i) Dates of birth – Redact to the year of birth, unless deceased;

(ii) Social Security numbers and taxpayer identification numbers – Redact in their entirety;

(iii) Financial account number information – Redact to the last four digits; and

(iv) Driver license numbers – Redact in their entirety.

(2) In the absence of a prehearing order that says otherwise, the following word limits will apply:

(a) Trial briefs may not exceed 6,000 words (approximately 12 pages).

(b) Motions in limine and any brief in opposition may not exceed 4,500 words (approximately nine pages).

(c) Dispositive motions; including motions for summary judgment and motions to dismiss, must not exceed 6,000 words (approximately 12 pages). Responses must not exceed 6,000 words, and replies 3,000 words (approximately six pages).

(d) Exceptions and motions for reconsideration and any responses must not exceed 3,000 words (approximately six pages).

(e) All other motions must not exceed 3,000 words (approximately six pages), and responses 1,500 words (approximately three pages).

(3) The board may refuse to consider any text, including footnotes, which is beyond the word limit. Captions, tables of contents, tables of authorities, signature blocks, and certificates of service need not be included within the word limit.

(4) Motions to file over-length motions or briefs are disfavored but may be filed subject to the following:

(a) The motion must be no more than 1,000 words (approximately two pages) in length, and must request a specific number of additional words;

(b) The motion must clearly explain why the party requesting the over-length brief cannot comply with the board's word limit; and

(c) No opposition to the motion may be filed unless requested by the board.

If the board allows a party to file an over-length motion, the brief in opposition will automatically be allowed an equal number of additional words. In all cases, the reply brief cannot exceed one-half the total length of the brief filed in opposition.

((The board, upon its own motion or upon request of a party, may conduct a prehearing conference or conferences. Such prehearing conference will be conducted in accordance with the provisions of WAC 456-09-540.))(1) The board may conduct a prehearing conference to consider:

(1) ((Insofar as))If applicable and not in conflict with this chapter, the statutes and court rules regarding pretrial procedures in civil cases in the superior courts of the state of Washington ((shall))will be used. ((Such))These statutes and rules ((shall)) include, but ((shall not be))are not limited to, those rules ((pertaining to))about the discovery of evidence ((by parties to civil actions)).

(2) The informal appeal process is not designed for parties who intend to engage in more than a limited exchange of documents and information between the parties. This exchange process is known as discovery. In cases where a party anticipates discovery, a formal proceeding may be better suited as discovery is conducted according to the Washington state superior court civil rules.

(3) The board may limit discovery ((upon motion by))on its own motion, or by motion of any party. In doing so, the board will apply the criteria and considerations described in WAC 456-10-001 and other provisions in this chapter.

(((3)))(4) The board may decide whether to ((permit the taking of depositions, the requesting of))allow depositions, requests for admissions, and ((all other procedures authorized by rules 26 through 37 of the superior court civil rules))any other discovery procedure. The board may condition the use of discovery on a party showing ((of necessity and unavailability of))that discovery is necessary and that other means of obtaining such information are not available. In exercising such discretion, the board will consider the criteria ((set forth))outlined in RCW 34.05.446.

A motion for summary judgment may be granted ((and an order issued)) if the written record shows that, in viewing the evidence in a light most favorable to the nonmoving party, there is no genuine issue as to any material fact and ((that the moving))a party is entitled to judgment as a matter of law. Motions for summary judgment must comply with WAC 456-10-510.

((In the absence of))If the board does not issue a prehearing order, evidence, briefs, and other documents must be submitted to the board ((within the times stated below.))by the following due dates:

(1) Documentary evidence ((which is to be introduced at hearing shall))must be submitted ((to the board))at least 38 calendar days prior to hearing, together with proof of service ((pursuant))according to WAC 456-10-410 ((at least ten business days prior to hearing)). Failure to comply may be grounds for exclusion of such evidence or dismissal ((in accordance with))of the appeal as outlined in WAC 456-10-555.

(2) Briefs or other supporting statements, if any, ((shall))must be submitted ((to the board))at least 31 calendar days prior to the hearing, together with proof of service ((pursuant))according to WAC 456-10-410 ((at least fifteen calendar days prior to hearing)).

(3) Reply briefs or other supporting statements, if any, ((shall))must be submitted ((to the board))at least 17 calendar days prior to the hearing, together with proof of service ((pursuant))according to WAC 456-10-410 ((at least ten calendar days prior to hearing)).

(4) Documentary evidence submitted to a board of equalization and forwarded to this board is ((excepted))exempted from ((the))these requirements ((of this provision)).

(1) Any ((application))request for an order ((or)), ruling, or a request for relief ((from any provision of this chapter)) is considered a motion. Every motion, unless made during a hearing, ((shall))must be in writing and ((shall)) include the following:

(a) A statement of the relief or order sought;

(b) The ((reason))basis for the relief or order;

(c) A statement that the moving party has made a good faith effort to meet and confer with the other party or parties to resolve the subject matter of the motion;

(d) ((The amount of time needed for argument))A statement whether oral argument is requested, and if so, how much time is sought. Motions for summary judgment and motions to dismiss will receive approximately 10 minutes per side; and

(e) ((Shall include))Proof of service ((pursuant))according to WAC 456-10-410.

(2) All motions ((shall))must be properly captioned, contain the docket number assigned ((to the appeal)) by the board, and be signed by the party, their attorney or ((the))their representative.

(3) At the discretion of the board, the hearing on a motion may be ((by teleconference or in person))held in person, by phone, video, or by other electronic means.

(4) ((A))Any response to the motion ((shall))must be submitted to the board ((together with proof of service pursuant to WAC 456-10-410 within ten business days following the date of service of the motion))and opposing parties within 14 calendar days of the date the motion was served on the responding party together with proof of service pursuant to WAC 456-10-410. Responses are strongly encouraged, but not required.

(5) Replies are not permitted, absent prior permission of the board. If permitted, the reply must be filed within five calendar days of the board's receipt of the response. A reply is limited to addressing the facts and arguments presented in the response.

(1) Postponements, continuances, and extensions of time may be ordered by the board on its own motion.

(2) Requests to postpone, continue, extend the time, or reschedule the prehearing conference, if any, ((and the initially scheduled hearing date of an appeal will be freely granted provided such request is made within the time specified in the board's letter setting the prehearing conference, if any, and the initial hearing date))must be made in writing and comply with WAC 456-10-510 and 456-10-410. The board will freely grant a party's first request. For second and subsequent requests, the moving party must show good cause as to why a new date and time is needed.

(3) Requests to postpone, continue, extend the time, or reschedule the hearing date must be made in writing, comply with WAC 456-10-510 and 456-10-410, and be filed 14 calendar days before the scheduled hearing. The board will freely grant a party's first request. For second and subsequent requests, the moving party must show good cause as to why a new date and time is needed. The presiding officer will decide whether to hear argument and will rule on the request.

(((3)))(4) Other requests for a postponement, continuance, or extension of time must be timely, in writing, and comply with WAC 456-10-510 and 456-10-410. ((The board shall promptly schedule a conference to hear argument and to rule on the request. Requests for continuance will not be granted absent a showing of good cause.))The presiding officer will decide whether to hear argument on the request.

(((4)))(5) This section ((shall))does not extend any ((applicable time for appeal to this board))deadline to file an initial appeal.

(((1) At the discretion of the board, and where the rights of the parties will not be prejudiced thereby,))All or part of the hearing, prehearing, or settlement conference may be conducted by ((telephone, television))phone, video, or other electronic means. Each party and participant in the proceeding ((must))will have an opportunity to ((participate effectively in, to hear, and if technically and economically feasible, to see the entire proceeding while it is taking place.

(2) The board may require documentary evidence to be submitted sufficiently in advance of))hear and effectively participate in the proceeding.

(1) A notice of a hearing ((shall))will be mailed or transmitted to all parties ((not less than twenty))at least 20 calendar days before the hearing date. The ((twenty-day))20-day notice provision may be waived ((by agreement of all))if the parties agree.

(2) ((Contents.)) The notice ((shall))must contain:

(a) The names and mailing and email addresses of the parties and their representatives, if any;

(b) The docket number or numbers and the name of the proceeding;

(c) ((The name, official title, mailing address, and telephone number of the presiding officer, if known;

(d))) A statement of the ((time, place, date, and)) general nature of the proceeding (e.g., excise, property, etc.);

(((e)))(d) A statement that the hearing is held ((pursuant))according to this chapter and chapter 82.03 RCW;

(((f)))(e) A statement that((, if a limited-English speaking or hearing-impaired party or witness needs an interpreter,)) a qualified interpreter will be appointed at no cost to the party or witness, if a limited-English speaking or hearing-impaired party or witness needs an interpreter. The notice ((shall))must also state that persons with disabilities may request reasonable accommodations to allow their participation in the hearing. The notice ((shall))must include a form for a party to indicate if an interpreter is needed and ((identification of the primary))in what language, or if a participant is hearing impaired((;)), or to describe the reasonable accommodations requested.

((Unless otherwise ordered by the board, hearings will be conducted in accordance with the following format:

(9) The board may pose questions to the parties, their representatives, and any witness at any time during the hearing.))Informal hearings are structured similarly to formal hearings, although more relaxed. As such, informal hearings will generally be organized as follows:

(1) ((All testimony to be considered by the board shall be sworn, and each))Every person ((shall))testifying before the board must swear or affirm in any manner allowed in chapter 5.28 RCW that the person's testimony ((to be given shall be the truth, the whole truth, and nothing but the truth))will be truthful.

(2) Every interpreter ((shall, before beginning to interpret,))will take an oath that he or she will make a true interpretation ((will be made to))of the person being examined ((of all the proceedings)) in a language or in a manner which the person understands, and that the interpreter will repeat the statements of the person being examined ((to the board, in the))in English ((language,)) to the best of the interpreter's skill and judgment.

(1) All hearings ((shall))will be recorded by manual, electronic, or other ((type of)) recording device.

(2) Photographic and recording equipment ((shall))will be permitted at hearings; however, the presiding officer may impose ((such)) conditions upon their use ((as deemed necessary)) to prevent disruption ((of the hearing)), or when a statute or law limits such use.

(1) When a party ((to these proceedings has, after notice,))has failed to attend a hearing ((and has not notified the board and the opposing party of the intention to not attend,))after receiving timely notice, the board will consider a motion for default or dismissal ((may be sought))brought by any party to the proceedings, or ((raised by the board upon))on its own motion. ((Any such order shall))An order for default or dismissal will include ((a statement of the grounds))the reason for the order and ((shall))will be served upon all parties ((to the proceeding)).

(2) Within ((ten business days after))14 calendar days of service of the ((default order or dismissal under subsection (1) of this section))order, the party against whom the order was entered may submit ((to the board together with proof of service pursuant to WAC 458-10-410 [456-10-410])) a written objection requesting that the order be vacated ((and stating)). The objection must state the specific ((grounds relied upon))reasons why the order should be vacated, together with proof of service pursuant to WAC 458-10-410. The board may((, for good cause,)) set aside ((an entry of))a dismissal, default, or final order for good cause.

(((2) Upon stipulation by both parties))(3) If the parties agree in writing and the presiding officer approves, an appeal may be submitted to the board on the record and the attendance of ((a party may be excused. However, the board in its discretion may require attendance for argument))one or more parties at the hearing will not be required.

((Any action))An appeal may be dismissed ((by the board)) for any of the following reasons.

(1) ((When))All parties ((so)) stipulate. Stipulations ((on the value of))that involve the value of real property ((shall contain))must include the parcel number, assessment year(s), the agreed upon value ((of the subject property)), and a brief statement ((supporting the agreed upon))that supports the value.

(2) ((As a matter of right when))The appellant requests orally or in writing to withdraw the appeal ((prior to))before the scheduled hearing.

(3) ((Upon motion of))The appellant makes a motion at the hearing ((prior to the presentation of the respondent's case))before the respondent presents his or her case.

(4) ((Upon motion by the respondent alleging))The respondent alleges that the appellant has failed to prosecute the case, failed to comply with this chapter, or failed to follow any order of the board.

(5) ((Upon the board's own motion for failure by the parties))Either party failed to comply with applicable rules or any order of the board.

(1) All relevant evidence, including hearsay ((evidence)), is admissible if, in the opinion of the board, ((the offered evidence))it is the kind of evidence ((on which))that a reasonably prudent person((s are))is accustomed to ((rely))relying on in the conduct of ((their))his or her business affairs. The board may exclude evidence ((that is excludable on))for constitutional or statutory grounds, or ((on the basis of))for evidentiary privilege recognized in the courts of this state. The board may also exclude evidence that is irrelevant, immaterial, or unduly repetitious.

(2) The board's experience, technical knowledge, competency, and specialized knowledge may be used ((in evaluation of))to evaluate evidence.

(3) Documentary evidence may be submitted in the form of copies or excerpts.

(4) If not inconsistent with subsection (1) of this section, the board may refer to, but ((shall))is not ((be)) bound by, the Washington state court rules of evidence.

(1) The board may take official notice of ((the following)):

(a) Any judicially cognizable facts;

(b) Any matter of public record;

(c) Technical or scientific facts within the agency's specialized knowledge; and

(d) Codes or standards that have been adopted by ((an agency of the United States, of this state or of another state,))any state or federal agency or by a nationally recognized organization or association.

(2) ((If any decision is stated to rest in whole or in part upon official notice of a fact to which the parties have not had a prior opportunity to controvert,))Any party may ((controvert))challenge such a fact by filing an exception to a proposed or initial decision pursuant to WAC 456-10-730 ((if such notice is taken in a proposed decision)), or by a petition for reconsideration ((if notice of such fact is taken in))of a final decision pursuant to WAC 456-10-755. Such ((controversion shall))a challenge must concisely and clearly set forth the sources, authority, and other data relied ((upon))on to show the existence or nonexistence of the fact assumed or denied in the decision.

(3) A party ((proposing that))asking the board to take official notice ((be taken)) may be required to produce a copy of the material to be noticed.

(1) The board may obtain assistance ((concerning the))with an appeal ((of any case within the scope of))from a county board of equalization as allowed by RCW 82.03.130 (1)(b) (((appeals from a county board of equalization)))or from ((the staff of)) the department of revenue as ((provided))allowed by RCW 82.03.150. If the board intends to seek assistance, the board will notify the parties of its intent ((to seek such assistance and the matters sought to be investigated before contacting the department of revenue.))and indicate the reasons for seeking assistance. Once notified, the parties may recommend an alternative to the board to achieve the same objectives ((without contacting the department of revenue)).

(2) If the department of revenue supplies the requested assistance, the parties will be apprised of any information provided ((by the department of revenue)) and ((will be)) given an opportunity to respond.

((No posthearing evidence will be accepted unless requested by the board.))Unless requested, the board will not accept any evidence after a hearing unless it determines such evidence could not reasonably have been anticipated or discovered before the hearing. All parties ((shall))will have an opportunity to respond to such evidence.

(1) A proposed decision ((shall be prepared))will be issued when:

(a) An appeal has been heard by only one member of the board;

(b) An appeal has been heard by ((only)) two members of the board ((and the two members))who cannot agree on a conclusion;

(c) An appeal has been heard by a hearing officer, tax referee, or other individual assigned by the board; or

(d) The board ((shall otherwise)) elects to do so.

(2) If an exception ((as provided in WAC 456-10-730)) is not timely submitted to the board ((within twenty calendar days of the date of mailing of the proposed decision))as provided in WAC 456-10-730, the proposed decision ((shall be deemed the))will be considered the board's final decision ((of the board)), unless the decision specifies otherwise.

(1) Any party may ((make, by mail or otherwise, a written exception with the board))petition for review of a proposed decision. A petition for review of a proposed decision is referred to as an exception.

(2) An exception must be transmitted to the board and served on all parties within ((twenty))20 calendar days ((from))of the date ((of mailing of)) the proposed decision ((or, upon timely application, within such further time as the board may allow. The statement of exceptions shall be served on all other parties pursuant to))was transmitted, unless otherwise specified. Proof of service must be filed with the board as outlined in WAC 456-10-410.

(((2) Exceptions shall contain the specific factual and legal grounds upon which the exception is based.))(3) An exception must indicate which portions of or what evidence in the record supports the exception. No new evidence or arguments may be ((introduced in the written exception; nor may the party or parties raise an argument in the exception that was not raised at the hearing. The party or parties making the exception shall be deemed to have waived all objections or irregularities not specifically set forth))raised unless the written decision is based on a fact or facts that the parties did not already have an opportunity to address.

(((3)))(4) Any party may ((make a reply))respond to ((a written))an exception. The ((reply, together with proof of service pursuant to WAC 456-10-410, shall be submitted))response must be sent or transmitted to the board within ((ten business))14 calendar days of the date ((of the letter acknowledging receipt by the board of the written exception))the exception was served, together with proof of service outlined in WAC 456-10-410.

(((4) The disposition may be in the form of))(5) The board will address an exception in a written order ((denying the exception and adopting the proposed decision as the final decision, granting the exception and issuing a final decision, or granting the exception and setting the matter for further hearing)). The board may require the parties to submit written briefs ((or statements of position)) or to appear and present oral argument ((regarding the matters on which exceptions were taken, within such time and on such terms as may be prescribed))on the exception.

(1) A petition for reconsideration of a final decision is not available where a proposed decision was first issued.

(2) Where a final decision has been issued and no proposed decision was first issued, any party may submit a petition for reconsideration ((with the board))within 20 calendar days from the transmittal of the final decision together with proof of service ((pursuant to))as outlined in WAC 456-10-410 ((within ten business days from the mailing of the final decision)). The board may require or any party may ((at its own option, within ten business days of the date of the letter acknowledging receipt by the board of the petition for reconsideration, submit to the board))submit a response within 14 calendar days of the date the petition was served together with proof of service ((pursuant))according to WAC 456-10-410.

(3) ((The))Submitting ((of)) a petition for reconsideration ((shall)) suspends the final decision until further action by the board. The board may deny the petition, modify its decision, or reopen the hearing.

((SEPA))