WSR 08-16-062

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed July 30, 2008, 3:18 p.m. , effective August 30, 2008 ]


Effective Date of Rule: Thirty-one days after filing.

Purpose: WAC 458-14-015 lists the appeals county boards of equalization may hear and explains the circumstances under which the boards may equalize property values on their own initiative. This rule has been amended to add, at subsection (1)(p), the jurisdiction of the boards of equalization to hear appeals from decisions of the assessor pursuant to RCW 84.37.040 regarding deferrals under chapter 84.37 RCW, Property tax limited income deferral program, as approved by the legislature in its November 2007 special session.

Citation of Existing Rules Affected by this Order: Amending WAC 458-14-015 Jurisdiction of county boards of equalization.

Statutory Authority for Adoption: RCW 84.08.010, 84.08.070, and 84.48.200.

Adopted under notice filed as WSR 08-11-080 on May 19, 2008.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 1, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.

Date Adopted: July 30, 2008.

Janis P. Bianchi

Assistant Director

Interpretations and

Technical Advice Division

OTS-1569.1


AMENDATORY SECTION(Amending WSR 06-13-034, filed 6/14/06, effective 7/15/06)

WAC 458-14-015   Jurisdiction of county boards of equalization.   (1) Boards have jurisdiction to hear all appeals as may be authorized by statute, including the following types of appeals:

(a) Appeals for a change in appraised value when the department establishes taxable rent under chapter 82.29A RCW (leasehold excise tax) based on an appraisal done by the county assessor at the request of the department.

(b) Appeals of assessor determinations related to cancellation of exemption pursuant to RCW 84.14.110 (multiple unit dwellings in urban centers).

(c) Appeals of decisions or disputes pursuant to RCW 84.26.130 (historic property).

(d) Forest land application denial under RCW 84.33.130, and forest land removal under RCW 84.33.140.

(e) Current use determinations pursuant to RCW 84.34.035, denial of application for farm and agricultural land, and RCW 84.34.108, removal from current use classification and appeal of new assessed valuation upon removal of current use classification.

(f) Determinations pursuant to RCW 84.36.660 (special property tax exemption for increase in value attributable to the installation of an automatic sprinkler system in a nightclub).

(g) Appeals pursuant to RCW 84.36.385 (senior citizen exemption denials).

(h) Appeals pursuant to RCW 84.36.812 (assessed value upon which additional tax is based, upon cessation of exempt use).

(i) Determinations pursuant to RCW 84.38.040 (property tax deferrals).

(j) Determinations pursuant to RCW 84.40.039 (valuation reduction after government restriction).

(k) Determinations pursuant to RCW 84.40.085 (omitted property or value).

(l) Valuation appeals of taxpayers pursuant to RCW 84.48.010.

(m) Appeal from a decision of the assessor relative to a claim for either real or personal property tax exemption, pursuant to RCW 84.48.010.

(n) Determinations pursuant to RCW 84.48.065 (cancellation or correction of manifest error) when the cancellation or correction results in a change on the assessment or tax roll.

(o) Destroyed property appeals pursuant to RCW 84.70.010.

(p) Appeals from decisions of the assessor pursuant to RCW 84.37.040 regarding deferrals under chapter 84.37 RCW (property tax limited income deferral program).

(2) Boards have jurisdiction to equalize property values on their own initiative pursuant to RCW 84.48.010, in accordance with WAC 458-14-046.

[Statutory Authority: RCW 84.08.010, 84.08.070, and 84.48.200. 06-13-034, 458-14-015, filed 6/14/06, effective 7/15/06; 95-17-099, 458-14-015, filed 8/23/95, effective 9/23/95; 93-08-050, 458-14-015, filed 4/2/93, effective 5/3/93; 90-23-097, 458-14-015, filed 11/21/90, effective 12/22/90.]

Washington State Code Reviser's Office