BILL REQ. #:  S-0587.1 

Read first time 01/28/13.   Referred to Committee on Governmental Operations.

     AN ACT Relating to the standard of evidence for appeals of valuation of property for purposes of taxation; amending RCW 84.40.0301; and creating a new section.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1   RCW 84.40.0301 and 1994 c 301 s 35 are each amended to read as follows:
     Upon review by any court, or appellate body, of a determination of the valuation of property for purposes of taxation, it ((shall be)) is presumed that the determination of the public official charged with the duty of establishing such value is correct but this presumption ((shall)) is not ((be)) a defense against any correction indicated by ((clear, cogent and convincing)) a preponderance of the evidence.

NEW SECTION.  Sec. 2   This act applies to taxes levied for collection in 2014 and thereafter.