S-4330               _______________________________________________

                                         SUBSTITUTE SENATE BILL NO. 6246

                        _______________________________________________

State of Washington                              50th Legislature                              1988 Regular Session

By Senate Committee on Ways & Means (originally sponsored by Senators McDonald and Gaspard; by request of Board of Tax Appeals)

Read first time 1/25/88.

AN ACT Relating to the board of tax appeals; and amending RCW 82.03.070, 82.03.120, 82.03.150, 82.03.160, 82.03.170, and 84.08.130.

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

        Sec. 1.  Section 36, chapter 26, Laws of 1967 ex. sess. and RCW 82.03.070 are each amended to read as follows:

          The board may appoint((,)) and discharge ((and fix the compensation of)) an executive ((secretary)) director, one or more tax referees, a clerk, and such other clerical, professional and technical assistants as may be necessary.  Tax referees shall not be subject to chapter 41.06 RCW.

        Sec. 2.  Section 41, chapter 26, Laws of 1967 ex. sess. and RCW 82.03.120 are each amended to read as follows:

          The board shall maintain at its principal office a ((journal which shall contain all official actions of the board, with the exception of findings and decisions, together with the vote of each member on such actions)) copy of its final findings and decisions.  The ((journal)) findings and decisions shall be available for public inspection at the principal office of the board at all reasonable times.

        Sec. 3.  Section 44, chapter 26, Laws of 1967 ex. sess. and RCW 82.03.150 are each amended to read as follows:

          In all appeals involving an informal hearing, the board or its tax referees shall have all powers relating to administration of oaths, issuance of subpoenas, and taking of depositions as are granted to agencies by chapter 34.04 RCW.  The board, or its tax referees, shall also have all powers granted the department of revenue pursuant to RCW 82.32.110.  In the case of appeals within the scope of RCW 82.03.130(2) the board or any member thereof may obtain such assistance, including the making of field investigations, from the staff of the director of revenue as the board or any member thereof may deem necessary or appropriate.

        Sec. 4.  Section 45, chapter 26, Laws of 1967 ex. sess. and RCW 82.03.160 are each amended to read as follows:

          In all appeals involving a formal hearing the board or its tax referees shall have all powers relating to administration of oaths, issuance of subpoenas, and taking of depositions as are granted to agencies in chapter 34.04 RCW; and the board, and each member thereof, or its tax referees, shall be subject to all duties imposed upon, and shall have all powers granted to, an agency by those provisions of chapter 34.04 RCW relating to contested cases.  The board, or its tax referees, shall also have all powers granted the department of revenue pursuant to RCW 82.32.110.  In the case of appeals within the scope of RCW 82.03.130(2), the board, or any member thereof, may obtain such assistance, including the making of field investigations, from the staff of the director of revenue as the board, or any member thereof, may deem necessary or appropriate:  PROVIDED, HOWEVER, That any communication, oral or written, from the staff of the director to the board or its tax referees shall be presented only in open hearing.

        Sec. 5.  Section 46, chapter 26, Laws of 1967 ex. sess. and RCW 82.03.170 are each amended to read as follows:

          All proceedings, including both formal and informal hearings, before the board or any of its members or tax referees shall be conducted in accordance with such rules of practice and procedure as the board may prescribe.  The board shall publish such rules and arrange for the reasonable distribution thereof.

        Sec. 6.  Section 84.08.130, chapter 15, Laws of 1961 as last amended by section 1, chapter 290, Laws of 1977 ex. sess. and RCW 84.08.130 are each amended to read as follows:

          Any taxpayer or taxing unit feeling aggrieved by the action of any county board of equalization may appeal to the board of tax appeals by filing with the county auditor a notice of appeal in duplicate within thirty days after the ((action)) mailing of the decision of such board of equalization, which notice shall specify the actions complained of, and said auditor shall forthwith transmit one of said notices to the  board of tax appeals; and in like manner any county assessor may appeal to the  board of tax appeals from any action of any county board of equalization.  The  board of tax appeals shall require the board appealed from to ((certify the minutes of its proceedings resulting)) file a true and correct copy of its decision in such action and all evidence taken in connection therewith, and may receive further evidence, and shall make such order as in its judgment is just and proper.