WSR 98-22-039

PERMANENT RULES

BOARD OF TAX APPEALS

[Filed October 29, 1998, 4:14 p.m.]

Date of Adoption: October 14, 1998.

Purpose: To amend chapter 456-09 WAC, Formal hearings--Practice and procedure, 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.

Citation of Existing Rules Affected by this Order: Amending WAC 456-09-310, 456-09-320, 456-09-325, 456-09-365, 456-09-410, and 456-09-430.

Statutory Authority for Adoption: RCW 82.03.170.

Adopted under notice filed as WSR 98-16-046 on July 31, 1998.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, amended 0, repealed 0; Federal Rules or Standards: New 0, amended 0, repealed 0; or Recently Enacted State Statutes: New 0, amended 3, repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, amended 0, repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, amended 3, repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, amended 6, repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, amended 0, repealed 0; Pilot Rule Making: New 0, amended 0, repealed 0; or Other Alternative Rule Making: New 0, amended 6, repealed 0.

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

October 28, 1998

R. A. Virant

Executive Director

OTS-2293.2

AMENDATORY SECTION (Amending WSR 90-11-105, filed 5/22/90, effective 6/22/90)

WAC 456-09-310  Notice of appeal--Forms--Contents. (1) For all appeals, an appellant may file a notice of appeal using forms provided by the board.

(2) In 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

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, and the issue to be adjudicated in the proceeding.

(v) A notice of intention that the hearing be held pursuant to the Administrative Procedure Act.

(vi) 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.

(((2) For informal appeals from property valuation decisions of a board of equalization or property exemption decisions of the department of revenue, the appellant may use forms provided by the board.))

[Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. 90-11-105, § 456-09-310, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), § 456-09-310, filed 5/2/89.]

AMENDATORY SECTION (Amending Order 95-01, filed 2/8/95, effective 3/11/95)

WAC 456-09-320  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 456-09-440)). 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. 95-05-033 (Order 95-01), § 456-09-320, filed 2/8/95, effective 3/11/95. Statutory Authority: RCW 82.03.170, 82.03.140 and 82.03.160. 90-11-104, § 456-09-320, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), § 456-09-320, filed 5/2/89.]

AMENDATORY SECTION (Amending Order 95-01, filed 2/8/95, effective 3/11/95)

WAC 456-09-325  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. 95-05-033 (Order 95-01), § 456-09-325, filed 2/8/95, effective 3/11/95; 94-07-044, § 456-09-325, filed 3/10/94, effective 4/10/94; 91-07-038 (Order 91-01), § 456-09-325, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. 90-11-105, § 456-09-325, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), § 456-09-325, filed 5/2/89.]

AMENDATORY SECTION (Amending Order 95-01, filed 2/8/95, effective 3/11/95)

WAC 456-09-365  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. 95-05-033 (Order 95-01), § 456-09-365, filed 2/8/95, effective 3/11/95; 94-07-044, § 456-09-365, filed 3/10/94, effective 4/10/94; 91-07-038 (Order 91-01), § 456-09-365, filed 3/15/91, effective 4/15/91; 89-10-056 (Order 89-02), § 456-09-365, filed 5/2/89.]

AMENDATORY SECTION (Amending Order 89-02, filed 5/2/89)

WAC 456-09-410  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. 89-10-056 (Order 89-02), § 456-09-410, filed 5/2/89.]

AMENDATORY SECTION (Amending WSR 90-11-105, filed 5/22/90, effective 6/22/90)

WAC 456-09-430  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, 34.05.250, 82.03.140 and 82.03.160. 90-11-105, § 456-09-430, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), § 456-09-430, filed 5/2/89.]