BILL REQ. #: S-0710.1
| State of Washington | 62nd Legislature | 2011 Regular Session |
Read first time 01/20/11. Referred to Committee on Government Operations, Tribal Relations & Elections.
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
presumed that the determination of the public official charged with the
duty of establishing such value is correct but this presumption shall
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 2012 and thereafter.