BOARD OF TAX APPEALS

[Filed November 4, 2019, 12:00 p.m.]

Preproposal statement of inquiry was filed as WSR 19-12-063.

Title of Rule and Other Identifying Information: WAC 456-11-015 Record evidence.

Hearing Location(s): On December 11, 2019, at 11:00 a.m., at 1110 Capitol Way South, Suite 308, Olympia, WA 98501.

Date of Intended Adoption: December 11, 2019.

Submit Written Comments to: Keri Lamb, 1110 Capitol Way South, Suite 300, Olympia, WA 98501, email bta@bta.wa.gov, fax 360-586-9020, by December 9, 2019.

Assistance for Persons with Disabilities: Contact Keri Lamb, phone 360-753-5446, fax 360-586-9020, email bta@bta.wa.gov, by December 9, 12019 [2019].

Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: The board of tax appeals proposes this new WAC to clarify what is considered a part of the board's official record.

Statutory Authority for Adoption: RCW 82.03.170.

Rule is not necessitated by federal law, federal or state court decision.

Name of Proponent: Washington state board of tax appeals, governmental.

Name of Agency Personnel Responsible for Drafting and Implementation: Keri Lamb, 1110 Capitol Way South, Suite 300, Olympia, WA 98501, 360-753-5446; and Enforcement: Kate Adams, 1110 Capitol Way South, Suite 300, Olympia, WA 98501, 360-753-5446.

A school district fiscal impact statement is not required under RCW 28A.305.135.

A cost-benefit analysis is not required under RCW 34.05.328. Agency exempt under RCW 34.05.328 (5)(b)(iii).

This rule proposal, or portions of the proposal, is exempt from requirements of the Regulatory Fairness Act because the proposal:

Is exempt under RCW 19.85.025(3) as the rules adopt, amend, or repeal a procedure, practice, or requirement relating to agency hearings; or a filing or related process requirement for applying to an agency for a license or permit.

The proposed rule does not impose more-than-minor costs on businesses. Following is a summary of the agency's analysis showing how costs were calculated. The regulation applies only if a business files an annual property tax appeal. The proposed rule does not impose more than a minor cost on such businesses. Additionally, it does not create any new filing or recordkeeping requirements that have not already been established as a procedural requirement for presenting evidence at the board of tax appeals.

Chapter 456-11 WAC

HEARINGS—PRACTICE AND PROCEDURE

WAC 456-11-015Record evidence.

(1)(a) Except as provided in (b) of this subsection, the board makes its own findings and issues its decision on the evidence before it. The board does not review the decision of a board of equalization or the department of revenue for error.

(b) The following types of agency actions are reviewed for error without a de novo hearing.

(i) Appeals from a denial of a reconvene request.

(ii) Appeals based on procedural errors.

(2) The board will not consider evidence from the written record of a county board of equalization proceeding, except as provided in this rule. The board does not receive or consider any audio recordings of a county board of equalization proceeding.

(3) A party may request by motion, no later than the deadline set by the board for submitting new evidence, that the board consider evidence from the written record of a county board of equalization proceeding. The motion must be in writing and must identify the evidence to be considered by:

(a) Description or title of evidence;

(b) Date, if any;

(d) Other identifying information as may be required by the board.

(4) Upon request, the board will provide the parties with an electronic copy of the written record of a county board of equalization proceeding. Paper copies may be requested at the same cost per page as for a public record request.

(5) The board does not receive, and will not consider, the written record or any audio recording of any department of revenue proceeding.