WSR 98-16-047
EXPEDITED ADOPTION
BOARD OF TAX APPEALS
[Filed July 31, 1998, 2:59 p.m.]
Title of Rule: Chapter 456-10 WAC, Informal hearings--Practice and procedure; WAC 456-10-310, 456-10-320, 456-10-325, 456-10-360, 456-10-410, 456-10-430, and 456-10-570.
Purpose: Amending the above sections to reflect the new requirements imposed by sections 1, 2, and 3, chapter 54, Laws of 1998, and to update existing filing procedures to include electronic mail transmissions. WAC 456-10-570 is amended to allow the clerk of the board to grant an appellant's oral motion to dismiss their appeal prior to the hearing.
Statutory Authority for Adoption: RCW 82.03.170.
Statute Being Implemented: RCW 82.03.130, 82.03.190, and 84.08.130 as amended by chapter 54, Laws of 1998.
Summary: These amendments simplify the requirements for filing an appeal with the Board of Tax Appeals and serving the responding party.
Reasons Supporting Proposal: These amendments are needed to comply with sections 1, 2, and 3, chapter 54, Laws of 1998, and to simplify existing procedures for filing and withdrawing an appeal.
Name of Agency Personnel Responsible for Drafting, Implementation, and Enforcement: Richard A. Virant, 910 5th Avenue S.E., Olympia, (360) 753-5446.
Name of Proponent: Board of Tax Appeals, governmental.
Rule is not necessitated by federal law, federal or state court decision.
Explanation of Rule, its Purpose, and Anticipated Effects: During the 1998 legislative session, the Board of Tax Appeals (board) requested legislation that would simplify the process for filing tax appeals with the board. The legislation was signed into law, and the proposed amendments to chapter 456-10 WAC implement these legislative changes. The amendments remove the requirement for appellants to serve a copy of their notice of appeal on the responding party. The amendments create a requirement for the board to transmit a copy of the notice of appeal to the responding party. The proposed amendments also update the board's existing rules for filing documents by facsimile machine or electronic mail transmission, and for granting an appellant's oral motion to dismiss their appeal.
Proposal Changes the Following Existing Rules: WAC 456-10-310 is being amended to allow appellants to file any type of tax appeal using forms provided by the board.
WAC 456-10-320 is being amended to implement the legislative changes dealing with filing and service of a notice of appeal. The amendment removes the requirement for appellants to serve a copy of their notice of appeal on the responding party. The amendment also creates a requirement for the board to transmit a copy of the notice of appeal to the responding party within thirty days of its receipt by the board.
WAC 456-10-325 is being amended to update the procedures for filing a notice of appeal by facsimile machine or electronic mail transmission.
WAC 456-10-360 is being amended to reflect the fact that the board will now be mailing a copy of the notice of appeal to the responding party, and to include procedures for requesting a formal hearing in a direct appeal to the board.
WAC 456-10-410 is being amended to remove the requirement that the appellant must serve a copy of the notice of appeal on the responding party. The board will now be responsible for transmitting a copy of the notice of appeal to the responding party.
WAC 456-10-430 is being amended to update the procedures for serving papers by facsimile machine or electronic mail transmission.
WAC 456-10-570 is being amended to allow the clerk of the board to grant an appellant's oral motion to dismiss an appeal made prior to the hearing date. Appellants will no longer be required to submit a written motion to dismiss their appeal. This amendment will simplify the withdrawal process for appellants and the board.
NOTICE
THIS RULE IS BEING PROPOSED TO BE ADOPTED USING AN EXPEDITED RULE-MAKING PROCESS THAT WILL ELIMINATE THE NEED FOR THE AGENCY TO HOLD PUBLIC HEARINGS, PREPARE A SMALL BUSINESS ECONOMIC IMPACT STATEMENT, OR PROVIDE RESPONSES TO THE CRITERIA FOR A SIGNIFICANT LEGISLATIVE RULE. IF YOU OBJECT TO THIS RULE BEING ADOPTED USING THE EXPEDITED RULE-MAKING PROCESS, YOU MUST EXPRESS YOUR OBJECTIONS IN WRITING AND THEY MUST BE SENT TO Richard A. Virant, Executive Director, Board of Tax Appeals, 910 5th Avenue S.E., Olympia, WA 98504-0915, AND RECEIVED BY October 5, 1998.
July 29, 1998
R. A. Virant
Executive Director
OTS-2294.2
AMENDATORY SECTION (Amending WSR 90-11-106, filed 5/22/90, effective 6/22/90)
WAC 456-10-310 Notice of appeal--Forms--Contents. (1) For
((informal appeals from decisions of a board of equalization or
property exemption decisions of the department of revenue, the))
all appeals, an appellant may ((use)) file a notice of appeal
using forms provided by the board.
(2) In ((all other cases,)) the alternative, an appellant
may file a notice of appeal that shall substantially contain:
(a) A caption in the following form:
BEFORE THE BOARD OF TAX APPEALS
STATE OF WASHINGTON
| Appellant,
v. Respondent. . . . . . . . . . . . . . . . |
ü
ï ï ï ý ï ï ï þ |
Name of county in which
property is located (if applicable) Docket No. . . . . . NOTICE OF APPEAL Re: (Type of tax, e.g., excise, property) |
In all cases the appellant shall be the party appealing to the board. The respondent shall be the government agency or the property owner, as the case may be.
(b) Numbered paragraphs stating:
(i) Appellant's name, mailing address, telephone number, and that of the representative, if any.
(ii) The date of the order or determination from which the appeal is taken, together with a copy of the order, decision, or application appealed from.
(iii) The nature of the tax, and:
(A) In excise tax cases, the amount of the tax in controversy and the period covered thereby;
(B) In property tax cases, a legal description or parcel number of the property under appeal, the year for which the valuation has been determined, the full value as determined by the local board of equalization, and a declaration of true and fair value as alleged by the appellant; and
(C) In property tax exemption cases, a legal description and/or parcel number of the property under appeal, the basis under which exempt status should be granted or denied, and the use of the property.
(iv) A clear, separate, and concise assignment of each error alleged and a short statement of facts upon which the appellant relies to sustain each contention.
(v) The relief sought.
(c) A statement that the appellant has read the notice and believes the contents to be true, followed by the party's signature and/or signature of their attorney or qualified representative, if any. The signature of a party, attorney, or qualified representative constitutes a certificate that the pleading has been read and that to the best personal knowledge, information, and belief, there is good ground to support it, and that it is not interposed for delay. If determined by the board that a pleading is not signed or is signed with the intent to defeat the purpose of this section, it may be stricken and the action may proceed as though the pleading had not been served.
[Statutory Authority: RCW 82.03.170, 82.03.140 and 82.03.150. 90-11-106, § 456-10-310, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), § 456-10-310, filed 5/2/89.]
AMENDATORY SECTION (Amending Order 95-02, filed 2/8/95, effective 3/11/95)
WAC 456-10-320 Notice of appeal--Filing and service ((and
filing)). (1) The original notice of appeal and a copy of the
order or determination that is being appealed shall be filed with
the board ((and a copy served upon all other parties in
accordance with the provisions of this chapter. A certificate of
service shall be filed with the board pursuant to WAC 456-10-440)). The board shall transmit a copy of the notice of appeal
and a copy of the order or determination that is being appealed
to the responding party within thirty days of its receipt by the
board.
(2) Appeals not timely filed ((and served)) as provided by
statute and this regulation shall be dismissed. Appeals not
properly filed ((and served)) may be dismissed if the appealing
party fails to substantially comply with this regulation.
[Statutory Authority: RCW 82.03.170. 95-05-032 (Order 95-02), § 456-10-320, filed 2/8/95, effective 3/11/95. Statutory Authority: RCW 82.03.170, 82.03.140 and 82.03.150. 90-11-103, § 456-10-320, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), § 456-10-320, filed 5/2/89.]
AMENDATORY SECTION (Amending Order 95-02, filed 2/8/95, effective 3/11/95)
WAC 456-10-325 Date of filing--Filing via facsimile machine
or electronic mail transmission. (1) The date of filing of a
notice of appeal shall be the date of actual receipt by the board
at its Olympia office if the appeal is to be hand delivered. The
board's date stamp placed thereon shall be ((prima facie))
evidence of the date of receipt. If the filing of the notice of
appeal is by mail, the postmark will control and shall be ((prima
facie)) evidence of the date of filing.
(2) All documents may be filed with the board via facsimile machine or electronic mail transmission. However, filing will not be deemed complete unless the following procedures are strictly observed:
(a) A facsimile machine or electronic mail document will
only be stamped "received" by the board between the hours of 8:00
a.m. and 5:00 p.m. excluding Saturdays, Sundays, and legal
holidays. Any transmission not completed before 5:00 p.m. will
be stamped "received" on the following business day. The date
and time indicated by the board's facsimile machine or computer
shall be ((prima facie)) evidence of the date and time of receipt
of transmission.
(b) The original ((document)) notice of appeal must be filed
with the board within ten business days from the date of
transmission.
(c) All transmissions are sent at the risk of the sender.
[Statutory Authority: RCW 82.03.170. 95-05-032 (Order 95-02), § 456-10-325, filed 2/8/95, effective 3/11/95; 94-07-043, § 456-10-325, filed 3/10/94, effective 4/10/94. Statutory Authority: RCW 82.03.170, 82.03.140 and 82.03.150. 90-11-106, § 456-10-325, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), § 456-10-325, filed 5/2/89.]
AMENDATORY SECTION (Amending Order 95-02, filed 2/8/95, effective 3/11/95)
WAC 456-10-360 Conversion of hearing. (1) The respondent, as a party to an appeal pursuant to RCW 84.08.130 (appeal from board of equalization) may, within twenty calendar days from the date of the board's mailing of the notice of appeal, file with the clerk of the board a notice of intention that the hearing be a formal hearing pursuant to the Administrative Procedure Act, chapter 34.05 RCW.
(2) If a direct appeal is requested pursuant to RCW 84.40.038(3), either party may state upon the direct appeal form that the hearing be a formal hearing pursuant to the Administrative Procedure Act, chapter 34.05 RCW.
(3) In appeals under RCW 82.03.190 and 82.03.130(5), the
department of revenue may, within thirty calendar days from the
date of ((receipt)) the board's mailing of the notice of appeal,
file with the board a notice of its intention that the hearing be
held pursuant to the Administrative Procedure Act, chapter 34.05
RCW.
(((3))) (4) The parties may agree at any time before
hearing, in writing, to convert the proceedings to either a
formal or informal hearing.
[Statutory Authority: RCW 82.03.170. 95-05-032 (Order 95-02), § 456-10-360, filed 2/8/95, effective 3/11/95; 94-07-043, § 456-10-360, filed 3/10/94, effective 4/10/94; 91-07-039 (Order 91-02), § 456-10-360, filed 3/15/91, effective 4/15/91; 89-10-057 (Order 89-03), § 456-10-360, filed 5/2/89.]
AMENDATORY SECTION (Amending Order 89-03, filed 5/2/89)
WAC 456-10-410 Service of papers. (1) Copies of all documents, exhibits, and papers filed with the board shall be served upon all counsel or representatives of record and upon parties not represented: Provided, That this shall not apply to the notice of appeal.
(2) Such service upon the representative shall be considered valid service for all purposes upon the party represented.
(3) Decisions or orders of the board shall be served upon both the party and their counsel or representative of record, if any.
[Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), § 456-10-410, filed 5/2/89.]
AMENDATORY SECTION (Amending WSR 90-11-106, filed 5/22/90, effective 6/22/90)
WAC 456-10-430 Service of papers--When complete. (((1)
Except as provided in subsection (2) of this section, service by
mail shall be regarded as complete upon deposit in the United
States mail properly stamped and addressed. Service by telegraph
shall be deemed completed when deposited with a telegraph company
properly addressed with the charges prepaid. Service by
facsimile shall be deemed complete only when the following
procedure is observed:
(a) The original document must be filed with the board
within ten days from the date of transmission.
(b) Facsimile confirmation of transmission.
(c) All transmissions are sent at the risk of the sender.
(2) This section shall not extend any applicable time for
appeal to the board nor extend the time for providing notice of
appeal to any named party.)) Service by mail shall be regarded as
complete upon deposit in the United States mail properly stamped
and addressed. Service by facsimile machine or electronic mail
shall be deemed complete only when the original document is filed
with the board within ten business days from the date of
transmission. All facsimile machine or electronic mail
transmissions are sent at the risk of the sender. This section
shall not extend any applicable time for appeal to the board.
[Statutory Authority: RCW 82.03.170, 82.03.140 and 82.03.150. 90-11-106, § 456-10-430, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), § 456-10-430, filed 5/2/89.]
AMENDATORY SECTION (Amending Order 89-03, filed 5/2/89)
WAC 456-10-570 Motions--Application--Requirements. (1) Any application for an order or ruling is a motion. Every motion, unless made during hearing, shall be in writing, shall state with particularity the grounds therefor, and shall set forth the relief or order sought.
(2) All motions shall be properly captioned and signed by the party or their attorney.
(3) The board will deny or dismiss any motion unless the moving party, before motion, has made a good faith effort to confer with the other parties concerning the issues in dispute. The moving party shall include in the motion a statement of compliance with this subsection.
(4) A response to the motion shall be filed within ten days after the date of service.
(5) In the motion and response, the parties shall specify the amount of time required for argument, whether appearance by telecommunication is requested, the names and telephone numbers of all parties served with the motion or response, and whether court reporting services are requested.
(6) Notwithstanding above, the clerk may grant an oral motion of the appellant to dismiss the appeal made prior to the hearing date. An exception to the order of dismissal may be filed within twenty calendar days after mailing of such order. The exception shall be filed with the board and a copy served upon all other parties.
[Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), § 456-10-570, filed 5/2/89.]