WSR 05-09-125

PROPOSED RULES

BOARD OF TAX APPEALS


[ Filed April 20, 2005, 11:18 a.m. ]

Original Notice.

Preproposal statement of inquiry was filed as WSR 04-21-035.

Title of Rule and Other Identifying Information: Chapter 456-09 WAC, Formal hearings -- Practice and procedure; and chapter 456-10 WAC, Informal hearings -- Practice and procedure.

Hearing Location(s): Board of Tax Appeals, 910 5th Avenue S.E., Olympia, WA 98504, on May 25, 2005, at 1:00 p.m.

Date of Intended Adoption: June 21, 2005.

Submit Written Comments to: Anne Solwick, 910 5th Avenue S.E., Olympia, WA 98504, e-mail annes@bta.state.wa.us, fax (360) 586-9020, by May 25, 2005.

Assistance for Persons with Disabilities: Contact Jeanette Nelson by 12 p.m., May 24, 2005, (360) 753-5446.

Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: RCW 82.03.170 provides that all proceedings before the Board of Tax Appeals be conducted in accordance with rules of practice and procedure prescribed by the board. Chapters 456-09 and 456-10 WAC embody those rules for formal and informal proceedings respectively.

The proposed revisions provide more precise guidance in some instances, clarify procedures in other instances, and include new provisions designed to facilitate the orderly and economical resolution of disputes between taxpayers and the taxing authorities.

Reasons Supporting Proposal: To facilitate practice before the board.

Statutory Authority for Adoption: RCW 82.03.170.

Statute Being Implemented: Chapter 82.03 RCW.

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

Name of Proponent: , governmental.

Name of Agency Personnel Responsible for Drafting, Implementation and Enforcement: Anne N. Solwick, 910 5th Avenue S.E., Olympia, WA 98504, (360) 753-5446.

No small business economic impact statement has been prepared under chapter 19.85 RCW. The proposed changes do not impose any new performance requirement or administrative burden on any small business not already required.

A cost-benefit analysis is not required under RCW 34.05.328. The proposed rule is not a significant legislative rule as defined by RCW 34.05.328.

April 20, 2005

Anne N. Solwick

Executive Director

OTS-8019.2

INTRODUCTION
NEW SECTION
WAC 456-09-001   Purpose and application of chapter.   (1) This chapter concerns administrative matters of the board of tax appeals (board) and explains how adjudicative proceedings are conducted before the board in accordance with the Administrative Procedure Act, chapter 34.05 RCW. This chapter augments but does not supplant the provisions of chapter 82.03 RCW.

(2) The rules of practice and procedure contained in this chapter govern the conduct of formal hearings before the board and will be construed to secure the just, speedy, and economical determination of every action.

(3) To the extent these rules of practice and procedure differ from the model rules adopted by the chief administrative law judge pursuant to RCW 34.05.250 and found in chapter 10-08 WAC, these rules shall prevail.

(4) Where procedures are not covered by this chapter and chapter 10-08 WAC, the board may, upon its own motion or upon written application by any party, refer to and apply any rule provided for in the superior court civil rules.

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AMENDATORY SECTION(Amending WSR 94-07-044, filed 3/10/94, effective 4/10/94)

WAC 456-09-010   Distinction between formal((,)) and informal hearing(( -- Distinction)) and converting an appeal.   ((All persons appealing to the board of tax appeals may request that their appeal be heard either as a formal or informal hearing. Formal hearings are requested by parties wishing to carry the record of their appeals to court and are conducted pursuant to the Administrative Procedure Act. Judicial review of a board decision made in a formal hearing is limited to the record made of the proceedings before the board of tax appeals. All parties in formal hearings are normally represented by attorneys although taxpayers may represent themselves in such proceedings. A verbatim record is made of all formal hearings.

Informal hearings are requested by a majority of parties appearing before the board of tax appeals. Decisions entered in an informal appeal may not be appealed to court. Courts may have jurisdiction, however, to hear a timely filed action pursuant to RCW 82.32.180 or 84.68.020 (see RCW 82.03.180).))

(1) In all appeals over which the board has jurisdiction, a party ((taking)) making an appeal may elect, with its notice of appeal, either a formal or informal hearing ((pursuant to RCW 82.03.140)). Formal hearings are conducted pursuant to the Administrative Procedure Act, chapter 34.05 RCW, and the rules of practice and procedure of this chapter. Informal hearings are conducted pursuant to chapter 456-10 WAC. Failure to elect a formal or informal hearing at the time of ((filing)) submitting the notice of appeal shall result in the proceeding being conducted as informal.

(a) A formal decision of the board is subject to judicial review pursuant to RCW 34.05.570. Judicial review is limited to the record made of the proceedings before the board. The record made of the proceedings includes a verbatim account of the hearings together with the evidence, pleadings, and documents submitted to the board by the parties. In appeals from a decision of a board of equalization, the record includes the decision of that board together with the evidence submitted thereto.

(b) Decisions entered in an informal appeal are not subject to judicial review as authorized under the Administrative Procedure Act, chapter 34.05 RCW.

(c) Aggrieved parties may have avenues of further appeal allowed by law which are not pertinent to the statutory authority granted to the board and are not discussed herein.

(2) The appeal may be converted from a formal to an informal proceeding as provided below.

(a) The respondent, as a party to an appeal pursuant to RCW 84.08.130 (appeal from a decision by a board of equalization) may, within twenty calendar days from the date of the board's mailing of the acknowledgment of the notice of appeal, submit to the clerk of the board a notice of intention that the hearing be a formal hearing.

(b) In appeals under RCW 82.03.190, the department of revenue may, within thirty calendar days from the date of the board's mailing of the acknowledgment of the notice of appeal, submit to the clerk of the board a notice of its intention that the hearing be a formal hearing.

(c) In appeals under RCW 82.03.130 (1)(e), the department of revenue may, within ten calendar days from the date of the board's mailing of the acknowledgment of the notice of appeal, submit to the clerk of the board a notice of its intention that the hearing be a formal hearing.

(d) At any time up to thirty days prior to the date of the hearing, the parties may submit to the clerk of the board a notice signed by all parties of intention to convert the proceedings to either a formal or informal hearing.

[Statutory Authority: RCW 82.03.170. 94-07-044, 456-09-010, filed 3/10/94, effective 4/10/94; 89-10-056 (Order 89-02), 456-09-010, filed 5/2/89.]


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

WAC 456-09-110   Definitions.   As used in this chapter, the following terms shall have the following meaning:

(1) "Board" means the board of tax appeals as described in chapter 82.03 RCW and chapters 456-09 and 456-10 WAC. Where appropriate, the term "board" also refers to the designated hearing officers or agents of the board of tax appeals.

(2) "Presiding officer" or "hearing officer" shall mean any member of the board, tax referee, ((administrative law judge,)) or any person who is assigned to conduct a conference or hearing by the board. The presiding officer shall have authority as provided by WAC 10-08-200 and chapter 34.05 RCW.

(3) "Appellant" means a person, natural or otherwise, who appeals any order or decision to the board of tax appeals.

(4) "Respondent" means a person, natural or otherwise, who is named as a responding party in any appeal before the board of tax appeals.

(5) "Formal hearing" means a proceeding conducted pursuant to the Administrative Procedure Act, chapter 34.05 RCW and this chapter.

(6) "Informal hearing" means a proceeding governed by those rules specified in chapter 456-10 WAC.

(7) "Decision" means a written judgment or ruling, including orders, issued by the board of tax appeals or the designated hearing officers or agents of the board of tax appeals.

(8) "Party" means any person who in a proceeding before the board is an appellant, respondent, or an intervenor as allowed in WAC 456-09-340.

(9) "To submit" means to present or to deliver. Submissions to the board may be delivered personally, by mail, by commercial delivery service, or by fax or electronic transmission as provided in these rules. As used herein, the terms "to submit" and "to file" are used interchangeably.

(10) "To file" means to present or to deliver. Filings with the board may be delivered personally, by mail, by commercial delivery service, or by fax or electronic transmission as provided in these rules. As used herein, the terms "to file" and "to submit" are used interchangeably.

[Statutory Authority: RCW 82.03.170. 95-05-033 (Order 95-01), 456-09-110, filed 2/8/95, effective 3/11/95. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. 90-11-105, 456-09-110, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-110, filed 5/2/89.]


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

WAC 456-09-120   ((Formal rules -- Procedure governed.)) Organization and office.   ((These rules shall govern all practice and procedure for formal hearings before the board.)) The board consists of three members, one of whom is elected chair. Members of the board are appointed by the governor with the consent of the senate and serve on a full-time basis.

The board offices are open each day for the transaction of business from 8:00 a.m. to 5:00 p.m., excluding Saturdays, Sundays, and legal holidays. All submissions, requests, and communications shall be sent to the board at its principal office at 910 5th Avenue S.E., Post Office Box 40915, Olympia, Washington 98504-0915. The phone number of the board office is 360-753-5446; its fax number is 360-586-9020; its electronic mail address is bta@bta.state.wa.us. Information about the board is available at its web site at http://bta.state.wa.us.

[Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-120, filed 5/2/89.]


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

WAC 456-09-130   ((Organization and office.)) Quorum.   ((The board consists of three members, one of whom is elected chair. Members of the board are appointed by the governor with the consent of the senate and serve on a full-time basis.

The board offices are open each day for the transaction of business from 8:00 a.m. to 5:00 p.m., excluding Saturdays, Sundays, and legal holidays. All submissions, requests, and communications shall be sent to the board at its principal office at 910 5th Avenue S.E., Post Office Box 40915, Olympia, Washington 98504-0915.)) Two members of the board shall constitute a quorum for making orders or decisions or for promulgating rules and regulations relating to its procedures and may act although one position on the board may be vacant. One member or designated hearing officer may hold hearings and take testimony. The findings of such member or hearing officer shall not become final until approved by a majority of the board in accordance with WAC 456-09-925 and 456-09-930.

[Statutory Authority: RCW 82.03.170. 95-05-033 (Order 95-01), 456-09-130, filed 2/8/95, effective 3/11/95; 89-10-056 (Order 89-02), 456-09-130, filed 5/2/89.]


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

WAC 456-09-140   ((Quorum.)) Meetings of the board.   ((Two members of the board shall constitute a quorum for making orders or decisions or for promulgating rules and regulations relating to its procedures and may act although one position on the board may be vacant. One member or designated hearing officer may hold hearings and take testimony. The findings of such member or hearing officer shall not become final until approved by a majority of the board in accordance with WAC 456-09-940 or 456-09-950.)) Regular public meetings of the board will be held at its principal office or such other place as the board designates at 9:00 a.m. on the second Thursday of each month.

[Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-140, filed 5/2/89.]


AMENDATORY SECTION(Amending Order 91-01, filed 3/15/91, effective 4/15/91)

WAC 456-09-210   Appearance and practice before the board(( -- Who may appear)).   Practice before the board in formal proceedings shall be limited to the following:

(1) Taxpayers who are natural persons representing themselves;

(2) Attorneys at law duly qualified and entitled to practice in the courts of the state of Washington;

(3) An authorized officer, partner, or full-time employee of an individual firm, association, partnership, or corporation who appears for such firm, association, partnership, or corporation; ((and))

(4) County assessors or their duly authorized representative;

(5) Certified public accountants licensed in Washington; and

(6) Other persons permitted by law.

[Statutory Authority: RCW 82.03.170. 91-07-038 (Order 91-01), 456-09-210, 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, 456-09-210, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-210, filed 5/2/89.]


NEW SECTION
WAC 456-09-215   Notice of appearance by representatives.   Persons who represent parties in their appeal before the board must submit a notice of appearance to the other parties and an original and three copies to the board. The notice must include the name of the parties, the docket number if known, the representative's name, address, phone number, fax number, and e-mail address.

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

WAC 456-09-220   Rules of professional conduct.   All persons appearing in proceedings before the board, whether on their own behalf or in a representative capacity, shall conform to the rules of professional conduct (RPC) required of attorneys before the courts of Washington. ((If any such person does not conform to such rules, the board may decline to permit such person to appear in a representative capacity in any proceeding before the board. For example, representatives must observe rules concerning conflict of interests.))

[Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-220, filed 5/2/89.]


NEW SECTION
WAC 456-09-300   Commencing the appeal.   (1) Persons wishing to make an appeal must submit to the board an original notice of appeal and a copy of the order or determination that is being appealed. The board will transmit a copy of the notice of appeal and a copy of the order or determination that is being appealed to the respondent(s) within thirty days of its receipt by the board.

(2) The board will acknowledge to the appellant in writing receipt of a notice of appeal.

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AMENDATORY SECTION(Amending WSR 98-22-039, filed 10/29/98, effective 11/29/98)

WAC 456-09-310   Contents of notice of appeal(( -- Forms -- Contents)).   (1) For all appeals, an appellant ((may file)) must submit to the board 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 contains the following:

(a) ((A caption in the following form:

BEFORE THE BOARD OF TAX APPEALS

STATE OF WASHINGTON


Appellant,

v.

Respondent.

. . . . . . . . . . . . . . .

|

|

|

|

>

|

|

|

|

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))) (b) Name of the respondent together with respondent's mailing address.

When the respondent is a government agency or agencies, the board may add respondents in order to ensure that all necessary persons are a party to the appeal.

(c) 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))) (d) The nature of the tax((, and:

(A))).

(i) In excise tax cases, the amount of the tax in controversy and the period covered thereby;

(((B))) (ii) In property tax cases, ((a legal description or)) the 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))) (iii) In property tax exemption cases, ((a legal description and/or)) the parcel number of the property under appeal, the year(s) for which the exemption is at issue, the basis under which exempt status should be granted or denied, and the use of the property.

(((iv))) (e) Specification of the issue to be decided by the board.

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

(((vi))) (h) 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.))

(i) The signature of the appellant or the appellant's representative.

(2) The board may, upon motion of a party or upon its own motion, require a more complete statement of the claim or defense or any matter stated in any notice of appeal.

[Statutory Authority: RCW 82.03.170. 98-22-039, 456-09-310, filed 10/29/98, effective 11/29/98. 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 WSR 90-11-105, filed 5/22/90, effective 6/22/90)

WAC 456-09-315   Deadlines for submitting the notice of appeal(( -- Timeliness of filing)).   (1) The jurisdiction of the board to hear an appeal is limited to those appeals submitted within the deadlines stated in this section. Any appeal to the board shall be ((filed)) submitted within the time required by the statute governing the respective agency or proceeding involved. All time periods set forth below are expressed in calendar days including, but not limited to the following:

(((1))) (a) Appeals taken pursuant to RCW 82.03.190, thirty days from the mailing of the determination.

(((2))) (b) Appeals from a county board of equalization pursuant to RCW 84.08.130, thirty days from the mailing of the decision.

(((3))) (c) Appeals by an assessor or landowner from an order of the director of revenue made pursuant to RCW 84.08.010 and 84.08.060, thirty days from the mailing of the determination.

(((4))) (d) Appeals by an assessor or owner of an intercounty public utility or private car company from determinations by the director of revenue of equalized assessed valuation of property and the apportionment thereof to a county made pursuant to chapters 84.12 and 84.16 RCW, thirty days from the mailing of the order.

(((5))) (e) Appeals by an assessor, landowner, or owner of an intercounty public utility or private car company from a determination of any county indicated ratio for such county compiled by the department of revenue pursuant to RCW 84.48.075, fifteen days after the mailing of the certification.

(((6))) (f) Appeals from the decisions of sale price of second class shorelands on navigable lakes by the department of natural resources pursuant to RCW 79.94.210, thirty days from the mailing of the notification.

(((7))) (g) Appeals from urban redevelopment property tax apportionment district proposals established by governmental ordinances pursuant to RCW 39.88.060, thirty days from the mailing of the ordinance.

(((8))) (h) Appeals from interest rates as determined by the department of revenue for use in valuing farmland under current use assessment pursuant to RCW 84.34.065, thirty days after the publication of the rate.

(((9))) (i) Appeals from revisions to stumpage value tables used to determine value by the department of revenue pursuant to RCW 84.33.091, on or before the sixtieth day after the date of final adoption.

(((10))) (j) Appeals from denial of tax exemption application by the department of revenue pursuant to RCW 84.36.850, thirty days from the mailing of the determination.

(2) If the last date for submitting the notice of appeal falls upon a Saturday, Sunday or legal holiday, the submission shall be considered timely if performed on the next business day.

(3) Any party may, by motion, challenge the jurisdiction of the board in any appeal. The board may, upon its own motion, raise such jurisdictional issues.

[Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. 90-11-105, 456-09-315, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-315, filed 5/2/89.]


AMENDATORY SECTION(Amending WSR 98-22-039, filed 10/29/98, effective 11/29/98)

WAC 456-09-325   Date ((of filing -- Filing via facsimile machine or electronic mail transmission)) and manner of submitting the notice of appeal.   (1) The date of ((filing of)) submitting 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 evidence of the date of receipt. If ((the filing of)) the notice of appeal is ((by mail)) mailed, the postmark will control and shall be evidence of the date of ((filing)) submission.

(2) All documents may be ((filed)) submitted with the board via ((facsimile)) fax machine or electronic mail transmission. However, ((filing)) the submission will not be deemed complete and the board will not acknowledge receipt of the notice of appeal as provided in WAC 456-09-325 unless the following procedures are ((strictly)) observed:

(a) ((A facsimile)) Documents received by fax 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)) fax machine or computer shall be evidence of the date and time of receipt of transmission.

(b) The original notice of appeal must be ((filed with)) mailed and postmarked or otherwise submitted to the board ((within ten business days from)) on or before the date of fax or electronic transmission.

(c) All fax or electronic transmissions are sent at the risk of the sender.

[Statutory Authority: RCW 82.03.170. 98-22-039, 456-09-325, filed 10/29/98, effective 11/29/98; 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 456-09-330   ((Acknowledgement of)) Amendments to notice of appeal.   ((The board will acknowledge receipt of a notice of appeal.)) A notice of appeal may be amended as a matter of right within thirty days from the date the notice of appeal was received by the board. Thereafter, a party may amend the notice of appeal upon agreement in writing by the adverse party or when granted by the board. Motions to amend the notice of appeal shall be freely granted and may be denied only upon a showing by the adverse party of unreasonable and unavoidable hardship. Motions to amend must comply with WAC 456-09-555 and 456-09-345.

[Statutory Authority: RCW 82.03.170. 95-05-033 (Order 95-01), 456-09-330, filed 2/8/95, effective 3/11/95; 89-10-056 (Order 89-02), 456-09-330, filed 5/2/89.]


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

WAC 456-09-335   ((Computation of time.)) Response.   ((In computing any period of time prescribed or allowed by any applicable statute or rule, the day of the act, event, or default from which the designated period of time begins to run is not included. The last day of the period so computed is included, unless it is a Saturday, Sunday, or a legal holiday, in which event the period runs until the end of the next day which is neither a Saturday, Sunday, nor a holiday.)) The respondent may submit an original and three copies of a response to the notice of appeal with the board at least ten business days prior to hearing, unless otherwise ordered by the board, together with proof of service pursuant to WAC 456-09-345.

[Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-335, filed 5/2/89.]


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

WAC 456-09-340   ((Jurisdiction -- Issue raised by board -- Procedure.)) Intervention.   (((1) Any party may, by motion, challenge the jurisdiction of the board in any appeal. The board may, upon its own motion, raise such jurisdictional issues.

(2) When the board determines that an appeal has been untimely filed, an order of dismissal will be mailed to all parties. 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.)) (1) Any person or agency whose interest may be substantially affected by an appeal may petition the board to be granted status as an intervenor in the appeal.

(2) In determining whether a petitioner qualifies as an intervenor, the presiding officer shall apply the rules of the superior courts of this state.

(3) If the petitioner qualifies for intervention, the presiding officer may impose conditions upon the intervenor's participation in the proceedings, either at the time that intervention is granted or at any subsequent time. Conditions may include:

(a) Limiting the intervenor's participation to designated issues in which the intervenor has a particular interest as demonstrated by the petition;

(b) Limiting the intervenor's use of discovery, cross-examination, and other procedures so as to promote the orderly and prompt conduct of the proceedings; and

(c) Requiring two or more intervenors to combine their presentations of evidence and argument, cross-examination, discovery, and other participation in the proceedings.

(4) The presiding officer may timely grant or deny each petition and specify conditions, if any.

[Statutory Authority: RCW 82.03.170. 95-05-033 (Order 95-01), 456-09-340, filed 2/8/95, effective 3/11/95; 89-10-056 (Order 89-02), 456-09-340, filed 5/2/89.]


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

WAC 456-09-345   ((Amendments to notice of appeal.)) Service of papers on parties and proof of service.   ((Except as provided in WAC 456-09-705 a notice of appeal may be amended as a matter of right until thirty days after filing have elapsed.

Thereafter any amendments can only be made after approval of the board. Amendments shall be freely granted and may be denied only upon a showing by the adverse party of unreasonable and unavoidable hardship. The board may, upon motion of a party or upon its own motion, require a more complete statement of the nature of the claim or defense or any matter stated in any pleading.)) (1) All notices, pleadings, exhibits, correspondence specific to an appeal, and other papers submitted to the board shall be served upon all counsel and representatives of record and to unrepresented parties or upon their agents designated by them or by law.

(a) Service shall be made personally or, unless otherwise provided by law, by first-class, registered, or certified mail; by fax and same-day mailing of copies; or by commercial delivery company.

(b) Service by mail shall be regarded as completed upon deposit in the United States mail, as evidenced by the postmark, properly stamped and addressed. Service by fax shall be regarded as completed upon production by the fax machine of confirmation of transmission and deposit on the same day in United States mail. Service by commercial parcel delivery shall be regarded as completed upon delivery to the parcel delivery company, properly addressed with charges prepaid.

(2) Where proof of service is required by statute or rule, receipt of the papers by the board, together with one of the following, shall constitute proof of service:

(a) An acknowledgment of service.

(b) A certificate that the person signing the certificate served the papers upon all parties of record in the proceeding by delivering a copy thereof in person to (names).

(c) A certificate that the person signing the certificate served the papers upon all parties of record in the proceeding by:

(i) Mailing a copy thereof, properly addressed with postage prepaid, to each party to the proceeding or his or her attorney or authorized agent; or

(ii) Transmitting a copy thereof by fax, and on the same day mailing a copy, to each party to the proceeding or his or her attorney or authorized agent; or

(iii) Depositing a copy thereof, properly addressed with charges prepaid, with a commercial delivery company.

[Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-345, filed 5/2/89.]

((DISCOVERY AND SUBPOENA)) PREHEARING AND HEARING PROCEDURE
AMENDATORY SECTION(Amending Order 89-02, filed 5/2/89)

WAC 456-09-510   ((Prehearing procedures -- Discovery -- )) Limitation on discovery.   (1) Insofar as applicable and not in conflict with this chapter, the statutes and court rules regarding pretrial procedures in civil cases in superior courts of the state of Washington shall be used. Such statutes and rules shall include but shall not be limited to those rules pertaining to discovery of evidence by parties to civil actions.

(2) The board may limit discovery upon motion by any party.

(3) The board may decide whether to permit the taking of depositions, the requesting of admissions, and all other procedures authorized by rules 26 through 37 of the superior court civil rules. The board may condition use of discovery on a showing of necessity and unavailability of other means. In exercising such discretion, the board will consider the criteria set forth in RCW 34.05.446.

[Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-510, filed 5/2/89.]


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

WAC 456-09-520   Subpoena(( -- Issuance)).   Subpoenas shall be issued and enforced, and witness fees paid, as provided in RCW 34.05.446. ((Every subpoena shall identify the party causing its issuance. Subpoenas may be issued by the board or by an attorney of record. The person issuing shall sign the subpoena. Parties desiring subpoenas to be signed by the board shall make a showing of relevance and reasonable scope of the testimony or evidence sought and shall prepare the subpoenas for issuance, send them to the board's Olympia office for signature and, upon return, shall make arrangements for service.)) Parties wishing to issue a subpoena must comply with the rules in WAC 10-08-120.

[Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. 90-11-105, 456-09-520, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-520, filed 5/2/89.]


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

WAC 456-09-530   ((Subpoena -- Form.)) Settlement conference.   ((Every subpoena shall name the board of tax appeals and the title of the proceedings and shall command the person to whom it is directed to attend and give testimony or produce designated books, documents, or things under that person's control at a specified time and place.)) (1) At any time prior to hearing, the board may, upon its own motion or upon written application by a party, order a settlement conference. The conference shall be scheduled with not less than fourteen days' notice to each party at a time and place fixed by the board and conducted in a form and manner prescribed by the board with notice to the parties.

(2) In the event the appeal does not settle, hearing on the matter shall be set. The presiding officer of the hearing will not be the person who conducts the settlement conference.

[Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. 90-11-105, 456-09-530, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-530, filed 5/2/89.]


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

WAC 456-09-540   ((Subpoena -- Service.)) Prehearing conference.   ((Service of subpoenas shall be made by delivering a copy of the subpoena to such person and tendering on demand, where entitled to make a demand, the fees for one day's attendance and the mileage allowed by law. All costs, which include the cost of producing records, shall be paid by the party requesting issuance of the subpoena. A subpoena may be served by any suitable person at least eighteen years of age, by exhibiting and reading it to the witness, or by giving him or her a copy thereof, or by leaving such copy at his or her abode. Proof of service shall be made when service is made by a person other than an officer authorized to serve process.)) (1) The board, upon its own motion or upon request of a party, may conduct a prehearing conference or conferences to consider:

(a) Simplification of issues;

(b) The necessity or desirability of amendments to the pleadings;

(c) The possibility of obtaining stipulations, admissions of fact and admissions of the genuineness of documents which will avoid unnecessary proof;

(d) Limitations on the number and consolidation of the examination of witnesses;

(e) Procedural matters;

(f) Dates by which the parties must provide documentary evidence to the board and to other parties;

(g) The method for identifying exhibits and other attachments to briefs, motions, and other pleadings;

(h) The number of copies of documentary evidence, briefs, motions and other pleadings to be submitted to the board; and

(i) Such other matters as may aid in the disposition or settlement of the proceeding.

(2) Prehearing conferences may be held by teleconference or at a time and place specified by the presiding officer.

(3) Following the prehearing conference, the board shall issue an order reciting the action taken at the conference, and the agreements made by the parties concerning all of the matters considered. The order shall control the subsequent course of the proceeding unless modified for good cause by subsequent order.

(4) Documentary evidence not submitted in accordance with the prehearing conference order may not be received in evidence in the absence of a clear showing that the offering party had good cause for the failure to comply with the order.

(5) Nothing in this rule shall be construed to limit the right of the parties to attempt settlement at any time.

[Statutory Authority: RCW 82.03.170. 95-05-033 (Order 95-01), 456-09-540, filed 2/8/95, effective 3/11/95; 89-10-056 (Order 89-02), 456-09-540, filed 5/2/89.]


NEW SECTION
WAC 456-09-545   Summary judgment.   A motion for summary judgment may be granted and an order issued if the written record shows that there is no genuine issue as to any material fact and that the moving party is entitled to judgment as a matter of law. Motions for summary judgment must comply with WAC 456-09-555.

[]


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

WAC 456-09-550   ((Subpoena -- Proof of service.)) Time in which evidence, briefs, and replies must be submitted.   ((Proof of service and the required return affidavit shall be filed with the board.)) In the absence of a prehearing order, evidence, briefs, and other documents must be submitted to the board within the times stated below.

(1) Documentary evidence which is to be introduced at hearing and briefs, if any, shall be submitted to the board together with proof of service pursuant to WAC 456-09-345 at least ten business days prior to hearing. Each page of documentary evidence shall indicate whether it is submitted by the appellant or respondent and shall be numbered. Failure to comply may be grounds for exclusion of such evidence or dismissal in accordance with WAC 456-09-750.

(2) An original and three copies of reply briefs, if any, shall be submitted to the board together with proof of service pursuant to WAC 456-09-345 at least five calendar days prior to hearing.

(3) Documentary evidence submitted to a board of equalization and forwarded to this board is excepted from the requirements of this provision.

[Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-550, filed 5/2/89.]


NEW SECTION
WAC 456-09-552   Amicus.   (1) Any person whose interest may be substantially affected by a proceeding before the board may by motion request status as an amicus in the case. The motion must comply with WAC 456-09-555 and 456-09-345.

(2) The motion requesting amicus status must include a statement of the following:

(a) Applicant's interest, or the interest of the person or group represented by applicant, in the proceeding before the board;

(b) Applicant's familiarity with the issues involved in the proceeding before the board and with the scope of the arguments presented or to be presented by the parties;

(c) Specific issues to which the amicus curiae brief will be directed; and

(d) Applicant's reason for believing that additional argument is necessary on these specific issues.

(3) The brief of amicus curiae may be filed with the motion but must be filed no later than the time set for the filing of the brief for the party whose position the amicus supports.

(4) The board, on its own motion and with notice to the parties, may request a brief of amicus curiae from any person deemed to be substantially affected by a proceeding before the board.

[]


NEW SECTION
WAC 456-09-555   Motions.   (1) Any application for an order or ruling or a request for relief from any provision of this chapter is a motion. Every motion, unless made during hearing, shall be in writing and shall include the following:

(a) A statement of the relief or order sought;

(b) The reason for the relief or order;

(c) A statement that the moving party has made a good faith effort to confer with the other party to resolve the subject matter of the motion;

(d) The amount of time needed for argument;

(e) Whether court reporting services are requested; and

(f) Shall include proof of service pursuant to WAC 456-09-345.

(2) All motions shall be properly captioned and signed by the party or their representative.

(3) At the discretion of the board, the hearing on motion may be by teleconference or in person.

(4) A response to the motion shall be submitted to the board together with proof of service pursuant to WAC 456-09-345 within ten business days following the date of service of the motion.

[]


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

WAC 456-09-560   ((Subpoena -- Quash or modification.)) Postponement, continuance, and extensions of time.   ((If the subpoena issued is unreasonable or requires evidence not relevant to any matter in issue, the board may quash or modify the subpoena. The person to whom the subpoena was issued must bring a motion to quash or modify at or before the time specified in the subpoena for compliance and upon notice to the party for whom the subpoena was issued.)) (1) Postponements, continuances, and extensions of time may be ordered by the board on its own motion or may be granted on timely request of any party, with notice to all other parties.

(2) A request for a postponement, continuance, or extension of time may be oral or written. The party requesting the postponement, continuance, or extension of time must consult with the other party prior to making the request. If the other party is opposed, the request for continuance must be in writing and comply with WAC 456-09-555. The board shall promptly schedule a conference to hear argument and to rule on the request. Requests for continuance will not be granted absent a showing of good cause.

(3) This section shall not extend any applicable time for appeal to this board.

[Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-560, filed 5/2/89.]


NEW SECTION
WAC 456-09-565   Teleconference proceeding.   (1) At the discretion of the board, and where the rights of the parties will not be prejudiced thereby, all or part of the hearing, prehearing, or settlement conference may be conducted by telephone, television, or other electronic means. Each party in the proceeding must have an opportunity to participate effectively in, to hear, and if technically and economically feasible, to see the entire proceeding while it is taking place.

(2) The board may require documentary evidence to be submitted sufficiently in advance of the proceeding.

[]


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

WAC 456-09-570   ((Subpoena -- Geographical scope.)) Notice of hearing.   ((Attendance of witnesses and production of evidence may be required from any place in the state of Washington at any designated place of hearing.)) (1) Notice of a hearing will be mailed to all parties and to all persons having submitted written petitions to intervene not less than twenty calendar days before the hearing date unless a different period is required by law. The notice shall include the information specified in RCW 34.05.434 and if the hearing is to be conducted by teleconference call the notice shall so state.

(2) The notice shall state that if a limited-English speaking or hearing-impaired party or witness needs an interpreter, a qualified interpreter will be appointed and that there will be no cost to the party or witness. The notice shall also state that persons with disabilities may request reasonable accommodations to allow their participation in the hearing. The notice shall include a form for a party to indicate if an interpreter is needed and identification of the primary language, or if a participant is hearing impaired; or to describe the reasonable accommodations requested.

(3) Defects in notice may be waived if the waiver is knowing and voluntary.

[Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-570, filed 5/2/89.]


NEW SECTION
WAC 456-09-575   Notice of hearing to limited-English speaking parties.   (1) When an agency is notified or otherwise made aware that a limited-English-speaking person is a party, all notices concerning the hearing, including notices of hearing, continuance, and dismissal, either:

(a) Shall be written in the primary language of the party; or

(b) Shall include a notice in the primary language of the party which describes the significance of the notice and how the party may receive assistance in understanding and responding to the notice.

(2) For purposes of this chapter, the term "limited-English-speaking person" means any person involved in a legal proceeding who cannot readily speak or understand the English language. The term has the same meaning as "non-English-speaking person" as defined in RCW 2.43.020.

[]


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

WAC 456-09-740   Testimony under oath(( -- Interpreters)).   (1) All testimony to be considered by the board shall be sworn, and each person shall swear or affirm that the testimony to be given shall be the truth, the whole truth, and nothing but the truth, or according to the provisions of chapter 5.28 RCW ((5.28.020 through 5.28.060)).

(2) Every interpreter shall, before beginning to interpret, take an oath that a true interpretation will be made to the person being examined of all the proceedings in a language or in a manner which the person understands, and that the interpreter will repeat the statements of the person being examined to the ((agency conducting the proceedings)) board, in the English language, to the best of the interpreter's skill and judgment.

[Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. 90-11-105, 456-09-740, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-740, filed 5/2/89.]


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

WAC 456-09-742   ((Hearings -- Reporting -- Recording -- )) Recording devices.   (1) All hearings shall be officially recorded by manual, electronic, or other type of recording device.

(2) Photographic and recording equipment of others shall be permitted at hearings; however, the presiding officer may impose such conditions upon their use as deemed necessary to prevent disruption of the hearing, or when a statute or law limits such use.

[Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. 90-11-105, 456-09-742, filed 5/22/90, effective 6/22/90.]


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

WAC 456-09-745   Failure to attend(( -- Default or dismissal -- Setting aside)) and hearing on the record.   (1) When a party to these proceedings has, after notice, failed to attend a hearing, a motion for default or dismissal may be sought by any party to the proceedings or raised by the board upon its own motion. Any such order shall include a statement of the grounds for the order and shall be served upon all parties to the proceeding.

(((2))) Within ten business days after service of the default order or dismissal under ((subsection (1) of)) this section, the party against whom the order was entered may ((file)) submit to the board together with proof of service pursuant to WAC 456-09-345 a written objection requesting that the order be vacated and stating the specific grounds relied upon. The board may, for good cause, set aside an entry of dismissal, default, or final order.

(2) Upon stipulation by both parties, an appeal may be submitted to the board on the record and the attendance of a party may be excused. However, the board in its discretion may require attendance for argument.

[Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-745, filed 5/2/89.]


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

WAC 456-09-750   Dismissal, stipulation, and withdrawal of actions.   Any action may be dismissed by the board((:)) for any of the following reasons.

(1) When all parties so stipulate((;)). Stipulations on the value of property shall contain the parcel number, assessment year, the agreed upon value of the subject property, and a brief statement supporting the agreed upon value.

(2) As a matter of right when the appellant requests in writing to withdraw the appeal prior to the scheduled hearing.

(3) Upon motion of the appellant at the hearing prior to the presentation of the respondent's case((; (3))).

(4) Upon motion by the respondent alleging that the appellant has failed to prosecute the case, failed to comply with this chapter, or failed to follow any order of the board((; or (4))).

(5) Upon the board's own motion for failure by the parties to comply with applicable rules or any order of the board.

[Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-750, filed 5/2/89.]


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

WAC 456-09-755   ((Waiver of parties' appearance.)) Rules of evidence and admissibility criteria.   ((Upon stipulation by both parties that no facts are at issue, an appeal may be submitted to the board with or without oral argument. However, the board in its discretion may require appearance for argument.)) (1) All relevant evidence, including hearsay evidence, is admissible if, in the opinion of the board, the offered evidence is the kind of evidence on which reasonably prudent persons are accustomed to rely in the conduct of their affairs. The board may exclude evidence that is excludable on constitutional or statutory grounds or on the basis of evidentiary privilege recognized in the courts of this state. The board may exclude evidence that is irrelevant, immaterial, or unduly repetitious.

(2) The board's experience, technical knowledge, competency, and specialized knowledge may be used in evaluation of evidence.

(3) If not inconsistent with subsection (1) of this section, the board may refer to, but shall not be bound by, the Washington rules of evidence.

(4) Documentary evidence may be submitted in the form of copies or excerpts, or by incorporation by reference.

[Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-755, filed 5/2/89.]


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

WAC 456-09-765   Official notice(( -- Matters of law)).   ((The board may officially notice:

(1) Federal law. The Constitution; congressional acts, resolutions, records, journals, and committee reports; decisions of federal courts and administrative agencies; executive orders and proclamations; and all rules, orders, and notices published in the Federal Register.

(2) State law. The Constitution of the state of Washington; decisions of the state courts; acts of the legislature, resolutions, records, journals, and committee reports; decisions of administrative agencies of the state of Washington, executive orders and proclamations by the governor; and all rules, orders, and notices filed with the code reviser.

(3) Counties and cities. Ordinances and resolutions enacted by cities, counties, or other municipal subdivisions of the state of Washington.

(4) Governmental organization. Organization, territorial limitations, officers, departments and general administration of the government of the state of Washington, the United States, the several states, and foreign nations.

(5) Agency organization. The department, commission, or board organization, administration, officers, personnel, official publications, and practitioners before its bar.)) (1) The board may take official notice of the following:

(a) Any judicially cognizable facts;

(b) Any matter of public record;

(c) Technical or scientific facts within the agency's specialized knowledge; and

(d) Codes or standards that have been adopted by an agency of the United States, of this state or of another state, or by a nationally recognized organization or association.

(2) If any decision is stated to rest in whole or in part upon official notice of a fact which the parties have not had a prior opportunity to controvert, any party may controvert such fact by petition for review if such notice is taken in an initial decision pursuant to WAC 456-09-930 or by a petition for reconsideration if notice of such fact is taken in a final decision pursuant to WAC 456-09-955. Such controversion shall concisely and clearly set forth the sources, authority, and other data relied upon to show the existence or nonexistence of the fact assumed or denied in the decision.

(3) A party proposing that official notice be taken may be required to produce a copy of the material to be noticed.

[Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-765, filed 5/2/89.]


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

WAC 456-09-910   Assistance to board.   (1) The board may obtain assistance concerning the appeal of any case within the scope of RCW 82.03.130(((2))) (1)(b) (appeals from a county board of equalization) from the staff of the department of revenue as provided by RCW 82.03.160. The board will notify the parties of its intent to seek such assistance and the matters sought to be investigated before contacting the department of revenue. Parties may recommend an alternative to the board to achieve the same objectives without contacting the department of revenue.

(2) Any evidence from the department of revenue concerning assistance requested under this section shall only be presented in open hearing after notice to all parties.

[Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-910, filed 5/2/89.]


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

WAC 456-09-915   Presentation of posthearing evidence.   Unless requested by the board, no posthearing evidence will be accepted unless such evidence could not reasonably have been anticipated or discovered prior to hearing. The board may request that the parties submit posthearing briefing or proposed findings of fact and conclusions of law.

[Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-915, filed 5/2/89.]


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

WAC 456-09-920   ((Proposed findings and conclusions -- Submission.)) Initial or final decision.   ((At the discretion of the board, parties may file proposed findings of fact and conclusions of law. Proposed findings of fact and conclusions of law shall be filed within the time period set by the board.)) Every decision, whether initial or final, shall:

(1) Be correctly captioned as to the name of the board and name of the proceeding;

(2) Designate all parties and representatives participating in the proceeding;

(3) Include a concise statement of the nature and background of the proceeding;

(4) Contain appropriate numbered findings of fact meeting the requirements in RCW 34.05.461;

(5) Contain appropriate numbered conclusions of law, including citations of statutes and rules relied upon;

(6) Contain an initial or final decision disposing of all contested issues; and

(7) Contain a statement describing the available posthearing remedies.

[Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-920, filed 5/2/89.]


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

WAC 456-09-925   Initial decision.   (1) An initial decision shall be prepared when:

(((1))) (a) An appeal has been heard by only one member of the board;

(((2))) (b) An appeal has been heard by only two members of the board at a time when there is no vacancy on the board and the two members cannot agree on a conclusion;

(((3))) (c) An appeal has been heard by a hearing officer; or

(((4))) (d) The board shall otherwise elect to do so.

(2) If a petition for review as provided in WAC 456-09-930 is not submitted to the board within twenty calendar days of the date of mailing of the initial decision, the initial decision shall be deemed the final decision of the board unless the decision specifies otherwise.

[Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. 90-11-105, 456-09-925, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-925, filed 5/2/89.]


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

WAC 456-09-930   ((Initial or final decision.)) Petition for review of an initial decision, replies, and disposition.   ((Every decision, whether initial or final, shall:

(1) Be correctly captioned as to the name of the board and name of the proceeding;

(2) Designate all parties and representatives participating in the proceeding;

(3) Include a concise statement of the nature and background of the proceeding;

(4) Contain appropriate numbered findings of fact meeting the requirements in RCW 34.05.461;

(5) Contain appropriate numbered conclusions of law, including citations of statutes and rules relied upon;

(6) Contain an initial or final decision disposing of all contested issues;

(7) Contain a statement describing the available posthearing remedies.)) (1) Any party to an adjudicative proceeding may make a petition for review of an initial decision.

(2) The petition for review shall be made, by mail or otherwise, with the board within twenty calendar days of the date of mailing of the initial decision unless the decision specifies otherwise together with proof of service pursuant to WAC 456-09-345.

(3) The petition for review shall specify the portions of the initial decision to which exception is taken and shall refer to the evidence of record which is relied upon to support the petition.

(4) Any party may make a reply to a petition for review. The reply shall be made, by mail or otherwise, with the board together with proof of service pursuant to WAC 456-09-345 within ten business days of the date of the letter acknowledging receipt by the board of the petition for review.

(5) The disposition may be in the form of a written order denying the petition and adopting the initial decision as the final decision, granting the petition and issuing a final decision, or granting the petition and setting the matter for further hearing. The board may require the parties to submit written briefs or statements of position or to appear and present oral argument regarding the matters on which review was sought, within such time and on such terms as may be prescribed.

[Statutory Authority: RCW 82.03.170. 95-05-033 (Order 95-01), 456-09-930, filed 2/8/95, effective 3/11/95. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. 90-11-105, 456-09-930, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-930, filed 5/2/89.]


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

WAC 456-09-955   Petition for reconsideration of a final decision.   (1) After a final decision has been issued, any party may ((file)) submit a petition for reconsideration with the board as provided by RCW 34.05.470. Such petition must be made, by mail or otherwise, within ten business days from the mailing of the final decision, and shall state the specific grounds upon which relief is requested. The petition for reconsideration shall be ((filed with)) submitted to the board and served upon all parties and representatives of record in compliance with WAC 456-09-345. The board may require ((that)) or a party may at its own option, within ten business days of the date of the letter acknowledging receipt by the board of the petition for reconsideration, submit to the board a response ((be made and served in the same manner)) together with proof of service pursuant to WAC 456-09-345. ((The board may deny the petition, modify its decision, or reopen the hearing.))

(2) The petition shall be deemed denied if, within twenty calendar days from the date the petition is received by the board, the board does not either((: (1))) dispose of the petition; or (((2) serve)) provide the parties with a written notice specifying the date by which it will act on the petition.

(3) The disposition shall be in the form of a ((decision)) written order denying the petition, granting the petition and dissolving or modifying the final decision, or granting the petition and setting the matter for further hearing. The board may require the parties to submit written briefs or statements of position or to appear and present oral argument within such time and on such terms as may be prescribed.

[Statutory Authority: RCW 82.03.170. 95-05-033 (Order 95-01), 456-09-955, filed 2/8/95, effective 3/11/95. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. 90-11-105, 456-09-955, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-955, filed 5/2/89.]


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

WAC 456-09-960   Record on appeal.   (1) When an appeal is taken to superior court from a decision of the board rendered in a formal proceeding, the appealing party is responsible for ordering and paying for the transcript of the testimony from the court reporter.

(2) If a petition for judicial review of a final order is made, by stipulation the parties may agree to shorten the record to be filed with the court. Either party unreasonably refusing to stipulate to such a limitation, including shortening or selecting only portions of a transcript, may be ordered to pay the additional costs involved as allowed in RCW 34.05.566.

[Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. 90-11-105, 456-09-960, filed 5/22/90, effective 6/22/90.]


REPEALER

     The following sections of the Washington Administrative Code are repealed:
WAC 456-09-160 Form and size of documents.
WAC 456-09-170 Docket number.
WAC 456-09-320 Notice of appeal -- Filing and service.
WAC 456-09-350 Notice of appeal -- Response.
WAC 456-09-355 Parties in exemption appeals.
WAC 456-09-365 Conversion of hearing.
WAC 456-09-410 Service of papers.
WAC 456-09-420 Method of service.
WAC 456-09-430 Service of papers -- When complete.
WAC 456-09-440 Proof of service -- Certificate.
WAC 456-09-610 Conferences -- Two types.
WAC 456-09-615 Settlement conference -- Purpose.
WAC 456-09-620 Settlement conference -- When held.
WAC 456-09-625 Settlement conference -- Agreements.
WAC 456-09-635 Prehearing conference -- When held.
WAC 456-09-640 Prehearing conference -- Documentary evidence.
WAC 456-09-645 Prehearing conference -- Excerpts from documentary evidence.
WAC 456-09-650 Prehearing conference -- Failure to supply prehearing information.
WAC 456-09-655 Prehearing conference -- Agreements.
WAC 456-09-705 Advance submission of evidence -- Delivery to adverse party.
WAC 456-09-710 Hearing -- Setting of time and place.
WAC 456-09-715 Continuance -- Extensions of time.
WAC 456-09-720 Teleconference proceeding.
WAC 456-09-725 Briefs.
WAC 456-09-730 Hearing -- Notice of hearing -- Time -- Contents.
WAC 456-09-732 Hearing -- Notice to limited-English speaking parties.
WAC 456-09-735 Hearing -- Standard and scope of review.
WAC 456-09-760 Rules of evidence -- Admissibility criteria.
WAC 456-09-770 Official notice -- Material facts.
WAC 456-09-775 Motions -- Application -- Requirements.
WAC 456-09-935 Petition for review and replies.
WAC 456-09-940 Finality of initial decision.
WAC 456-09-945 Final decision following initial decision -- Record.
WAC 456-09-950 Final decision -- Precedential decisions.

OTS-8020.2

INTRODUCTION
NEW SECTION
WAC 456-10-001   Purpose and application of chapter.   (1) This chapter explains how informal hearings are conducted before the board of tax appeals (board). Although informal hearings are available to all parties, the informal process is helpful for persons who are not represented by counsel. In the informal process a taxpayer does not need to possess legal expertise in order to pursue an appeal. These rules of practice and procedure will be liberally construed to secure the just, speedy, and economical determination of every action.

(2) Where procedures are not covered by this chapter, the board may, upon its own motion or upon written application by any party, refer to and apply any rule provided for in chapter 456-09 - Formal Hearings -- Practice and Procedure, chapter 10-08 Washington Administrative Code (WAC) - Model Rules of Procedure, or the superior court civil rules. This chapter augments but does not supplant the provisions of chapter 82.03 RCW.

(3) The superior court civil rules, rules of professional conduct, the Washington Administrative Code (WAC), and the Revised Code of Washington (RCW) referred to herein are available in public libraries and on-line at various web sites.

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AMENDATORY SECTION(Amending WSR 94-07-043, filed 3/10/94, effective 4/10/94)

WAC 456-10-010   Distinction between formal((,)) and informal hearing(( -- Distinction)) and converting an appeal.   ((All persons appealing to the board of tax appeals may request that their appeal be heard either as a formal or informal hearing. Formal hearings are requested by parties wishing to carry the record of their appeals to court and are conducted pursuant to the Administrative Procedure Act. Judicial review of a board of tax appeals decision made in a formal hearing is limited to the record made of the proceedings before the board of tax appeals. All parties in formal hearings are normally represented by attorneys although taxpayers may represent themselves in such proceedings. A verbatim record is made of all formal hearings.

Informal hearings are requested by a majority of parties appearing before the board of tax appeals. Decisions entered in an informal appeal may not be appealed to court. Courts may have jurisdiction, however, to hear a timely filed action pursuant to RCW 82.32.180 or 84.68.020 (see RCW 82.03.180).

In all appeals over which the board has jurisdiction, a party taking an appeal may elect, with its notice of appeal, either a formal or informal hearing pursuant to RCW 82.03.140. Failure to elect a formal or informal hearing at the time of filing shall result in the proceeding being conducted as informal.)) (1) A party making an appeal may elect, with its notice of appeal, either a formal or informal hearing. Informal hearings are conducted pursuant to the rules of practice and procedure set forth in this chapter. Formal hearings are conducted pursuant to the Administrative Procedure Act, chapter 34.05 RCW, and the rules of practice and procedure of chapter 456-09 WAC. Failure to elect a formal or informal hearing at the time of submitting the notice of appeal shall result in the proceeding being conducted as informal.

(a) A formal decision of the board is subject to judicial review pursuant to RCW 34.05.570. Judicial review is limited to the record made of the proceedings before the board. The record made of the proceedings includes a verbatim account of the hearings together with the evidence, pleadings, and documents submitted to the board by the parties. In appeals from a decision of a board of equalization, the record includes the decision of that board together with the evidence submitted thereto.

(b) Decisions entered in an informal appeal are not subject to judicial review as authorized under the Administrative Procedure Act, chapter 34.05 RCW.

(c) Aggrieved parties may have avenues of further appeal allowed by law which are not pertinent to the statutory authority granted to the board and are not discussed herein.

(2) The appeal may be converted from an informal to a formal proceeding as provided below.

(a) The respondent, as a party to an appeal pursuant to RCW 84.08.130 (appeal from a decision by a board of equalization) may, within twenty calendar days from the date of the board's mailing of the acknowledgment of the notice of appeal, submit to the clerk of the board a notice of intention that the hearing be a formal hearing.

(b) In appeals under RCW 82.03.190, the department of revenue may, within thirty calendar days from the date of the board's mailing of the acknowledgment of the notice of appeal, submit to the clerk of the board a notice of its intention that the hearing be a formal hearing.

(c) In appeals under RCW 82.03.130 (1)(e), the department of revenue may, within ten calendar days from the date of the board's mailing of the acknowledgment of the notice of appeal, submit to the clerk of the board a notice of its intention that the hearing be a formal hearing.

(d) At any time up to thirty days prior to the date of the hearing, the parties may submit to the clerk of the board a notice signed by all parties of intention to convert the proceedings to either a formal or informal hearing.

[Statutory Authority: RCW 82.03.170. 94-07-043, 456-10-010, filed 3/10/94, effective 4/10/94; 89-10-057 (Order 89-03), 456-10-010, filed 5/2/89.]


AMENDATORY SECTION(Amending Order 95-02, filed 2/8/95, effective 3/11/95)

WAC 456-10-110   Definitions.   As used in this chapter, the following terms shall have the following meaning:

(1) "Board" means the board of tax appeals as described in chapter 82.03 RCW and chapters 456-09 and 456-10 WAC. Where appropriate, the term "board" also refers to the designated hearing officers or agents of the board of tax appeals.

(2) "Presiding officer" or "hearing officer" shall mean any member of the board, tax referee, ((administrative law judge,)) or any person who is assigned to conduct a conference or hearing by the board. The presiding officer shall have authority as provided by WAC 10-08-200 and chapter 34.05 RCW.

(3) "Appellant" means a person, natural or otherwise, who appeals any order or decision to the board of tax appeals.

(4) "Respondent" means a person, natural or otherwise, who is named as a responding party in any appeal before the board of tax appeals.

(5) "Formal hearing" means a proceeding conducted pursuant to the Administrative Procedure Act, chapter 34.05 RCW and chapter 456-09 WAC.

(6) "Informal hearing" means a proceeding governed by those rules specified in chapter 456-10 WAC.

(7) "Decision" means a written judgment or ruling, including orders, issued by the board of tax appeals or the designated hearing officers or agents of the board of tax appeals.

(8) "Party" means any person who in a proceeding before the board is an appellant or respondent.

(9) "To submit" means to present or to deliver. Submissions to the board may be delivered personally, by mail, by commercial delivery service, or by fax or electronic transmission as provided in these rules. As used herein, the terms "to submit" and "to file" are used interchangeably.

(10) "To file" means to present or to deliver. Filings with the board may be delivered personally, by mail, by commercial delivery service, or by fax or electronic transmission as provided in these rules. As used herein, the terms "to file" and "to submit" are used interchangeably.

[Statutory Authority: RCW 82.03.170. 95-05-032 (Order 95-02), 456-10-110, filed 2/8/95, effective 3/11/95. Statutory Authority: RCW 82.03.170, 82.03.140 and 82.03.150. 90-11-106, 456-10-110, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), 456-10-110, filed 5/2/89.]


AMENDATORY SECTION(Amending Order 89-03, filed 5/2/89)

WAC 456-10-120   ((Informal rules -- Procedure governed.)) Alternative procedures.   ((This chapter shall govern all practice and procedure for informal hearings before the board. Formal proceedings shall be governed by those rules specified in chapter 456-09 WAC.)) The board may, from time to time, offer expedited or abbreviated procedures for certain informal hearings in order to resolve appeals in an economic and efficient manner.

[Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), 456-10-120, filed 5/2/89.]


AMENDATORY SECTION(Amending Order 95-02, filed 2/8/95, effective 3/11/95)

WAC 456-10-140   Organization and office.   The board consists of three members, one of whom is elected chair. Members of the board are appointed by the governor with the consent of the senate and serve on a full-time basis.

The board offices are open each day for the transaction of business from 8:00 a.m. to 5:00 p.m., excluding Saturdays, Sundays, and legal holidays. All submissions, requests, and communications shall be sent to the board at its principal office at 910 5th Avenue S.E., Post Office Box 40915, Olympia, Washington 98504-0915. The phone number of the board office is 360-753-5446; its fax number is 360-586-9020; its electronic mail address is bta@bta.state.wa.us. Information about the board is available at its web site at http://bta.state.wa.us.

[Statutory Authority: RCW 82.03.170. 95-05-032 (Order 95-02), 456-10-140, filed 2/8/95, effective 3/11/95; 89-10-057 (Order 89-03), 456-10-140, filed 5/2/89.]


AMENDATORY SECTION(Amending Order 89-03, filed 5/2/89)

WAC 456-10-150   Quorum.   Two members of the board shall constitute a quorum for making orders or decisions or for promulgating rules and regulations relating to its procedures and may act although one position on the board may be vacant. One member or designated hearing officer may hold hearings and take testimony. The findings of such member or hearing officer shall become final in accordance with WAC ((456-10-740)) 456-10-725 or 456-10-730.

[Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), 456-10-150, filed 5/2/89.]


AMENDATORY SECTION(Amending WSR 90-11-106, filed 5/22/90, effective 6/22/90)

WAC 456-10-160   Meetings of the board.   Regular public meetings of the board will be held at its principal office or such other place as the board designates at ((10:00)) 9:00 a.m. on the second Thursday of each ((March, June, September, and December)) month.

[Statutory Authority: RCW 82.03.170, 82.03.140 and 82.03.150. 90-11-106, 456-10-160, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), 456-10-160, filed 5/2/89.]


AMENDATORY SECTION(Amending Order 89-03, filed 5/2/89)

WAC 456-10-210   Appearance and practice before the board(( -- Who may appear)).   ((The right to)) Practice before the board in informal proceedings shall be limited to the following:

(1) Taxpayers who are natural persons representing themselves;

(2) Attorneys at law duly qualified and entitled to practice in the courts of the state of Washington;

(3) ((Attorneys at law entitled to practice before the highest court of record of any other state, if attorneys licensed in the state of Washington are permitted to appear before the courts of such other state in a representative capacity, and if not otherwise prohibited by state law;

(4))) Public officials in their official capacity;

(((5))) (4) Certified public accountants ((and licensed public accountants entitled to practice accountancy)) licensed in the state of Washington;

(((6))) (5) A duly authorized director, officer, or full-time employee of an individual firm, association, partnership, or corporation who appears for such firm, association, partnership, or corporation;

(((7))) (6) Partners, joint venturers, or trustees representing their respective partnerships, joint venturers, or trusts; and

(((8))) (7) Other persons designated by a taxpayer with approval of the board.

[Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), 456-10-210, filed 5/2/89.]


NEW SECTION
WAC 456-10-215   Notice of appearance by representatives.   Persons who represent parties in their appeal before the board must submit to the board and to the other parties a notice of appearance. The notice must include the name of the parties, the docket number if known, the representative's name, address, phone number, fax number, and electronic mail address.

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AMENDATORY SECTION(Amending Order 89-03, filed 5/2/89)

WAC 456-10-220   Rules of professional conduct.   All persons appearing in proceedings before the board, whether on their own behalf or in a representative capacity, shall conform to the rules of professional conduct (RPC) required of attorneys before the courts of Washington. ((If any such person does not conform to such rules, the board may decline to permit such person to appear in a representative capacity in any proceeding before the board. For example, representatives must observe rules concerning conflict of interests.))

[Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), 456-10-220, filed 5/2/89.]


NEW SECTION
WAC 456-10-300   Commencing the appeal.   (1) Persons wishing to make an appeal must submit to the board an original notice of appeal and a copy of the order or determination that is being appealed. The board will transmit a copy of the notice of appeal and a copy of the order or determination that is being appealed to the respondent(s) within thirty days of its receipt by the board.

(2) The board will acknowledge to the appellant in writing receipt of a notice of appeal.

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AMENDATORY SECTION(Amending WSR 98-22-040, filed 10/29/98, effective 11/29/98)

WAC 456-10-310   Contents of notice of appeal(( -- Forms -- Contents)).   (1) For ((all)) informal appeals, an appellant may ((file)) submit a notice of appeal using forms provided by the board.

(2) In the alternative, an appellant may ((file)) submit a notice of appeal that ((shall)) substantially contains the following:

(a) ((A caption in the following form:

BEFORE THE BOARD OF TAX APPEALS

STATE OF WASHINGTON


((Appellant,

v.

Respondent.

. . . . . . . . . . . . . . .

|

|

|

|

>

|

|

|

|

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))) (b) Name of the respondent together with respondent's mailing address.

When the respondent is a government agency or agencies, the board may add respondents in order to ensure that all necessary persons are a party to the appeal.

(c) 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))) (d) The nature of the tax((, and: (A))).

(i) In excise tax cases, the amount of the tax in controversy and the period covered thereby;

(((B))) (ii) In property tax cases, ((a legal description or)) the 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))) (iii) In property tax exemption cases, ((a legal description and/or)) the parcel number of the property under appeal, the year(s) for which the exemption is at issue, the basis under which exempt status should be granted or denied, and the use of the property.

(((iv))) (e) Specification of the issue to be decided by the board.

(f) 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))) (g) 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.))

(h) The signature of the appellant or the appellant's representative.

(3) The board may, upon motion of a party or upon its own motion, require a more complete statement of the claim or defense or any matter stated in any notice of appeal.

[Statutory Authority: RCW 82.03.170. 98-22-040, 456-10-310, filed 10/29/98, effective 11/29/98. 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 WSR 90-11-106, filed 5/22/90, effective 6/22/90)

WAC 456-10-315   Deadlines for submitting the notice of appeal(( -- Timeliness of filing)).   (1) The jurisdiction of the board to hear an appeal is limited to those appeals submitted within the deadlines stated in this section. Any appeal to the board shall be ((filed)) submitted within the time required by the statute governing the respective agency or proceeding involved ((including, but not limited to the following:

(1))). All time periods set forth below are expressed in calendar days.

(a) Appeals taken pursuant to RCW 82.03.190, thirty days from the mailing of the determination.

(((2))) (b) Appeals from a county board of equalization pursuant to RCW 84.08.130, thirty days from the mailing of the decision.

(((3))) (c) Appeals by an assessor or landowner from an order of the director of revenue made pursuant to RCW 84.08.010 and 84.08.060, thirty days from the mailing of the determination.

(((4))) (d) Appeals by an assessor or owner of an intercounty public utility or private car company from determinations by the director of revenue of equalized assessed valuation of property and the apportionment thereof to a county made pursuant to chapters 84.12 and 84.16 RCW, thirty days from the mailing of the order.

(((5))) (e) Appeals by an assessor, landowner, or owner of an intercounty public utility or private car company from a determination of any county indicated ratio for such county compiled by the department of revenue pursuant to RCW 84.48.075, fifteen days after the mailing of the certification.

(((6))) (f) Appeals from the decisions of sale price of second class shorelands on navigable lakes by the department of natural resources pursuant to RCW 79.94.210, thirty days from the mailing of the notification.

(((7))) (g) Appeals from urban redevelopment property tax apportionment district proposals established by governmental ordinances pursuant to RCW 39.88.060, thirty days from the mailing of the ordinance.

(((8))) (h) Appeals from interest rates as determined by the department of revenue for use in valuing farmland under current use assessment pursuant to RCW 84.34.065, thirty days after the publication of the rate.

(((9))) (i) Appeals from revisions to stumpage value tables used to determine value by the department of revenue pursuant to RCW 84.33.091, on or before the sixtieth day after the date of final adoption.

(((10))) (j) Appeals from denial of tax exemption application by the department of revenue pursuant to RCW 84.36.850, thirty days from the mailing of the determination.

(2) If the last date for submitting the notice of appeal falls upon a Saturday, Sunday or legal holiday, the submission shall be considered timely if performed on the next business day.

(3) Any party may, by motion, challenge the jurisdiction of the board in any appeal. The board may, upon its own motion, raise such jurisdictional issues.

[Statutory Authority: RCW 82.03.170, 82.03.140 and 82.03.150. 90-11-106, 456-10-315, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), 456-10-315, filed 5/2/89.]


AMENDATORY SECTION(Amending WSR 98-22-040, filed 10/29/98, effective 11/29/98)

WAC 456-10-325   Date ((of filing -- Filing via facsimile machine or electronic mail transmission)) and manner of submitting the notice of appeal.   (1) The date of ((filing of)) submitting 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 evidence of the date of receipt. If the ((filing of the)) notice of appeal is ((by mail)) mailed, the postmark will control and shall be evidence of the date of ((filing)) submission.

(2) All documents may be ((filed with)) submitted to the board via ((facsimile machine)) fax or electronic mail transmission. However, ((filing)) submission will not be deemed complete and the board will not acknowledge receipt of the notice of appeal as provided in WAC 456-10-300 unless the following procedures are ((strictly)) observed:

(a) ((A facsimile machine)) Documents received by fax 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)) fax or computer shall be evidence of the date and time of receipt of transmission.

(b) The original notice of appeal must be ((filed with)) mailed and postmarked or otherwise submitted to the board ((within ten business days from)) on or before the date of fax or electronic transmission.

(c) All fax or electronic transmissions are sent at the risk of the sender.

[Statutory Authority: RCW 82.03.170. 98-22-040, 456-10-325, filed 10/29/98, effective 11/29/98; 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 456-10-330   ((Acknowledgement of)) Amendments to notice of appeal.   ((The board will acknowledge receipt of a notice of appeal.)) A notice of appeal may be amended as a matter of right within thirty days from the date the notice of appeal was received by the board. Thereafter, a party may amend the notice of appeal upon agreement in writing by the other party or when granted by the board. Motions to amend the notice of appeal shall be freely granted and may be denied only upon a showing by the adverse party of unreasonable and unavoidable hardship. Motions to amend must comply with WAC 456-10-555 and 456-10-410.

[Statutory Authority: RCW 82.03.170. 95-05-032 (Order 95-02), 456-10-330, filed 2/8/95, effective 3/11/95; 89-10-057 (Order 89-03), 456-10-330, filed 5/2/89.]


AMENDATORY SECTION(Amending Order 89-03, filed 5/2/89)

WAC 456-10-335   ((Computation of time.)) Response.   ((In computing any period of time prescribed or allowed by any applicable statute or rule, the day of the act, event, or default from which the designated period of time begins to run is not included. The last day of the period so computed is included, unless it is a Saturday, Sunday, or a legal holiday, in which event the period runs until the end of the next day which is neither a Saturday, Sunday, nor a holiday.)) The respondent may submit a response to the notice of appeal with the board. The response, if any, must be submitted to the board at least ten business days prior to hearing, unless otherwise ordered by the board, together with proof of service pursuant to WAC 456-10-410.

[Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), 456-10-335, filed 5/2/89.]


AMENDATORY SECTION(Amending WSR 98-22-040, filed 10/29/98, effective 11/29/98)

WAC 456-10-410   Service of papers on parties and proof of service.   (((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.)) (1) All notices, pleadings, exhibits, correspondence specific to an appeal, and other papers submitted to the board shall be served upon all counsel and representatives of record and upon unrepresented parties or upon their agents designated by them or by law.

(a) Service shall be made personally or, unless otherwise provided by law, by first-class, registered, or certified mail; by fax and same-day mailing of copies; or by commercial delivery company.

(b) Service by mail shall be regarded as completed upon deposit in the United States mail, as evidenced by the postmark, properly stamped and addressed. Service by fax shall be regarded as completed upon production by the fax machine of confirmation of transmission and deposit on the same day in the United States mail. Service by commercial delivery shall be regarded as completed upon delivery to the delivery company, properly addressed with charges prepaid.

(2) Proof of service. Where proof of service is required by statute or rule, receipt of the papers by the board, together with one of the following, shall constitute proof of service:

(a) An acknowledgement of service.

(b) A certificate that the person signing the certificate served the papers upon all parties of record in the proceeding by delivering a copy thereof in person to (names).

(c) A certificate that the person signing the certificate served the papers upon all parties of record in the proceeding by:

(i) Mailing a copy thereof, properly addressed with postage prepaid, to each party to the proceeding or his or her attorney or authorized agent; or

(ii) Transmitting a copy thereof by fax, and on the same day mailing a copy, to each party to the proceeding or his or her attorney or authorized agent; or

(iii) Depositing a copy thereof, properly addressed with charges prepaid, with a commercial delivery company.

[Statutory Authority: RCW 82.03.170. 98-22-040, 456-10-410, filed 10/29/98, effective 11/29/98; 89-10-057 (Order 89-03), 456-10-410, filed 5/2/89.]

PREHEARING AND HEARING PROCEDURE
NEW SECTION
WAC 456-10-500   Prehearing conference.   The board, upon its own motion or upon request of a party, may conduct a prehearing conference or conferences. Such prehearing conference will be conducted in accordance with the provisions of WAC 456-09-540.

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NEW SECTION
WAC 456-10-501   Limitation on discovery.   (1) Insofar as applicable and not in conflict with this chapter, the statutes and court rules regarding pretrial procedures in civil cases in superior courts of the state of Washington shall be used. Such statutes and rules shall include, but shall not be limited to, those rules pertaining to discovery of evidence by parties to civil actions.

(2) The board may limit discovery upon motion by any party.

(3) The board may decide whether to permit the taking of depositions, the requesting of admissions, and all other procedures authorized by rules 26 through 37 of the superior court civil rules. The board may condition use of discovery on a showing of necessity and unavailability of other means. In exercising such discretion, the board will consider the criteria set forth in RCW 34.05.446.

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NEW SECTION
WAC 456-10-503   Summary judgment.   A motion for summary judgment may be granted and an order issued if the written record shows that there is no genuine issue as to any material fact and that the moving party is entitled to judgment as a matter of law. Motions for summary judgment must comply with WAC 456-10-510.

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AMENDATORY SECTION(Amending Order 95-02, filed 2/8/95, effective 3/11/95)

WAC 456-10-505   ((Advance submission of evidence -- Delivery to adverse party.)) Time in which evidence, briefs, and replies must be submitted.   In the absence of a prehearing order, evidence, briefs, and other documents must be submitted to the board within the times stated below.

(1) Documentary evidence which is to be introduced at hearing and briefs or other supporting statements shall be submitted to the board together with proof of service pursuant to WAC 456-10-410 at least ten business days prior to hearing. Failure to comply may be grounds for exclusion of such evidence or dismissal in accordance with WAC 456-10-555.

(2) ((Evidence of comparable sales, listed in the notice of appeal, which are subsequently changed, shall conform to this section and will be excepted from the requirements of WAC 456-10-345 (Amendments of notice of appeal).

(3) All correspondence and all subsequent pleadings or papers filed with the board shall indicate that copies have been mailed or delivered to the attorney or representative of record or the adverse party if not represented.

(4) An acknowledgement of service or certificate of mailing as provided in WAC 456-10-440 shall be filed with the board together with the advance submission of documentary evidence as required in subsection (1) of this section.)) Reply briefs or other supporting statements, if any, shall be submitted to the board together with proof of service pursuant to WAC 456-10-410 at least five calendar days prior to hearing.

(3) Documentary evidence submitted to a board of equalization and forwarded to this board is excepted from the requirements of this provision.

[Statutory Authority: RCW 82.03.170. 95-05-032 (Order 95-02), 456-10-505, filed 2/8/95, effective 3/11/95; 89-10-057 (Order 89-03), 456-10-505, filed 5/2/89.]


NEW SECTION
WAC 456-10-507   Amicus.   (1) Any person whose interest may be substantially affected by a proceeding before the board may by motion request status as an amicus in the case. The motion must comply with WAC 456-10-510 and 456-10-410.

(2) The motion requesting amicus status must include a statement of the following:

(a) Applicant's interest, or the interest of the person or group represented by applicant, in the proceeding before the board;

(b) Applicant's familiarity with the issues involved in the proceeding before the board and with the scope of the arguments presented or to be presented by the parties;

(c) Specific issues to which the amicus curiae brief will be directed; and

(d) Applicant's reason for believing that additional argument is necessary on these specific issues.

(3) The brief of amicus curiae may be filed with the motion but must be filed no later than the time set for the filing of the brief for the party whose position the amicus supports.

(4) The board, on its own motion and with notice to the parties, may request a brief of amicus curiae from any person deemed to be substantially affected by a proceeding before the board.

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AMENDATORY SECTION(Amending Order 95-02, filed 2/8/95, effective 3/11/95)

WAC 456-10-510   ((Hearing -- Setting of time and place.)) Motions.   ((The board will set a time and place for hearing. The parties shall, upon request of the board, submit written estimates of the time that will be required to hear the matter.)) (1) Any application for an order or ruling or a request for relief from any provision of this chapter is a motion. Every motion, unless made during hearing, shall be in writing and shall include the following:

(a) A statement of the relief or order sought;

(b) The reason for the relief or order;

(c) A statement that the moving party has made a good faith effort to confer with the other party to resolve the subject matter of the motion;

(d) The amount of time needed for argument; and

(e) Shall include proof of service pursuant to WAC 456-10-410.

(2) All motions shall contain the docket number assigned to the appeal by the board and be signed by the party or the representative.

(3) At the discretion of the board, the hearing on motion may be by teleconference or in person.

(4) A response to the motion shall be submitted to the board together with proof of service pursuant to WAC 456-10-410 within ten business days following the date of service of the motion.

[Statutory Authority: RCW 82.03.170. 95-05-032 (Order 95-02), 456-10-510, filed 2/8/95, effective 3/11/95; 89-10-057 (Order 89-03), 456-10-510, filed 5/2/89.]


AMENDATORY SECTION(Amending Order 89-03, filed 5/2/89)

WAC 456-10-515   Postponement, continuance(( -- )), and extensions of time.   (1) ((Continuances and extensions of time may be ordered on timely request of any party. The request shall show good cause and shall be served upon all other parties.

(2))) Postponements, continuances, and extensions of time may be ordered by the board on its own motion or may be granted on timely request of any party, with notice to all other parties.

(2) A request for a postponement, continuance, or extension of time may be oral or written. The party requesting the postponement, continuance, or extension of time must consult with the other party prior to making the request. If the other party is opposed, the request for continuance must be in writing and comply with WAC 456-10-510. The board shall promptly schedule a conference to hear argument and to rule on the request. Requests for continuance will not be granted absent a showing of good cause.

(3) This section shall not extend any applicable time for appeal to this board ((nor extend the time for providing notice of appeal to any named party)).

[Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), 456-10-515, filed 5/2/89.]


AMENDATORY SECTION(Amending Order 95-02, filed 2/8/95, effective 3/11/95)

WAC 456-10-530   ((Hearing -- ))Notice of hearing(( -- Time -- Contents)).   (1) ((Time.)) Notice of a hearing shall be mailed to all parties not less than twenty calendar days before the hearing date. The twenty-day notice provision may be waived by agreement of all parties.

(2) Contents. The notice shall contain:

(a) The names and mailing addresses of the parties and their representatives, if any;

(b) The docket number and name of the proceeding;

(c) The name, official title, mailing address, and telephone number of the presiding officer, if known;

(d) A statement of the time, place, date, and general nature of the proceeding (e.g., excise, property, etc.);

(e) A statement that the hearing is held pursuant to this chapter and chapter 82.03 RCW;

(f) ((A statement of the issues or matters asserted and the particular sections of the statutes or rules involved as stated in the notice of appeal and responsive pleading, if any;

(g) A statement that a party who fails to attend or participate at a hearing may be held in default in accordance with WAC 456-10-550; and

(h))) A statement that, if a limited-English speaking or hearing-impaired party or witness needs an interpreter, a qualified interpreter will be appointed at no cost to the party or witness. The notice shall also state that persons with disabilities may request reasonable accommodations to allow their participation in the hearing. The notice shall include a form for a party to indicate if an interpreter is needed and identification of the primary language, or if a participant is hearing impaired; or to describe the reasonable accommodations requested.

[Statutory Authority: RCW 82.03.170. 95-05-032 (Order 95-02), 456-10-530, filed 2/8/95, effective 3/11/95; 89-10-057 (Order 89-03), 456-10-530, filed 5/2/89.]


AMENDATORY SECTION(Amending Order 89-03, filed 5/2/89)

WAC 456-10-540   Hearing(( -- )) procedure.   Unless otherwise ordered by the board, hearings will be conducted in accordance with the following format:

(1) Administering of oath;

(2) Appellant's opening statement;

(3) Respondent's opening statement;

(4) Appellant's case in chief:

(a) Direct examination of witness;

(b) Cross-examination by respondent;

(c) ((Questions by board or presiding officer;

(d))) Redirect examination by appellant;

(((e))) (d) Recross examination;

(((f))) (e) The above procedure is followed for each witness.

(5) Respondent's case in chief:

(a) Direct examination of witness;

(b) Cross-examination by appellant;

(c) ((Questions by board or presiding officer;

(d))) Redirect examination by respondent;

(((e))) (d) Recross examination;

(((f))) (e) The above procedure is followed for each witness.

(6) Appellant's closing argument;

(7) Respondent's closing argument;

(8) Appellant's closing rebuttal;

(9) The board may pose questions to the parties, their representatives, and any witness at any time during the hearing.

[Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), 456-10-540, filed 5/2/89.]


AMENDATORY SECTION(Amending WSR 90-11-106, filed 5/22/90, effective 6/22/90)

WAC 456-10-545   Testimony under oath(( -- Interpreters)).   (1) All testimony to be considered by the board shall be sworn, and each person shall swear or affirm that the testimony to be given shall be the truth, the whole truth, and nothing but the truth.

(2) Every interpreter shall, before beginning to interpret, take an oath that a true interpretation will be made to the person being examined of all the proceedings in a language or in a manner which the person understands, and that the interpreter will repeat the statements of the person being examined to the ((agency conducting the proceedings)) board, in the English language, to the best of the interpreter's skill and judgment.

[Statutory Authority: RCW 82.03.170, 82.03.140 and 82.03.150. 90-11-106, 456-10-545, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), 456-10-545, filed 5/2/89.]


AMENDATORY SECTION(Amending Order 91-02, filed 3/15/91, effective 4/15/91)

WAC 456-10-547   ((Hearings -- Reporting -- Recording -- )) Recording devices.   (1) All hearings shall be recorded by manual, electronic, or other type of recording device.

(2) Photographic and recording equipment shall be permitted at hearings; however, the presiding officer may impose such conditions upon their use as deemed necessary to prevent disruption of the hearing, or when a statute or law limits such use.

[Statutory Authority: RCW 82.03.170. 91-07-039 (Order 91-02), 456-10-547, filed 3/15/91, effective 4/15/91.]


AMENDATORY SECTION(Amending Order 89-03, filed 5/2/89)

WAC 456-10-550   Failure to attend(( -- Default or dismissal -- Setting aside)) and hearing on the record.   (1) When a party to these proceedings has, after notice, failed to attend a hearing and has not notified the board and the opposing party of the intention to not attend, a motion for default or dismissal may be sought by any party to the proceedings, or raised by the board upon its own motion. Any such order shall include a statement of the grounds for the order and shall be served upon all parties to the proceeding.

(((2))) Within ten business days after service of the default order or dismissal under subsection (1) of this section, the party against whom the order was entered may ((file)) submit to the board together with proof of service pursuant to WAC 458-10-410 a written objection requesting that the order be vacated and stating the specific grounds relied upon. The board may, for good cause, set aside an entry of dismissal, default, or final order.

(2) Upon stipulation by both parties, an appeal may be submitted to the board on the record and attendance of a party may be excused. However, the board in its discretion may require attendance for argument.

[Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), 456-10-550, filed 5/2/89.]


AMENDATORY SECTION(Amending Order 89-03, filed 5/2/89)

WAC 456-10-555   Dismissal, stipulations, and withdrawal of actions.   Any action may be dismissed by the board((:)) for any of the following reasons.

(1) When all parties so stipulate((;)).

Stipulations on the value of property shall contain the parcel number, assessment year, the agreed upon value of the subject property, and a brief statement supporting the agreed upon value.

(2) As a matter of right when the appellant requests orally or in writing to withdraw the appeal prior to the scheduled hearing.

(3) Upon motion of the appellant at the hearing prior to the presentation of the respondent's case((; (3))).

(4) Upon motion by the respondent alleging that the appellant has failed to prosecute the case, failed to comply with this chapter, or failed to follow any order of the board((; or (4))).

(5) Upon the board's own motion for failure by the parties to comply with applicable rules or any order of the board.

[Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), 456-10-555, filed 5/2/89.]


AMENDATORY SECTION(Amending Order 89-03, filed 5/2/89)

WAC 456-10-560   ((Waiver of parties' appearance.)) Rules of evidence and admissibility criteria.   ((Upon stipulation by both parties that no facts are at issue, an appeal may be submitted to the board with or without oral argument. However, the board in its discretion may require appearance for argument.)) (1) All relevant evidence, including hearsay evidence, is admissible if, in the opinion of the board, the offered evidence is the kind of evidence on which reasonably prudent persons are accustomed to rely in the conduct of their affairs. The board may exclude evidence that is excludable on constitutional or statutory grounds or on the basis of evidentiary privilege recognized in the courts of this state. The board may exclude evidence that is irrelevant, immaterial, or unduly repetitious.

(2) The board's experience, technical knowledge, competency, and specialized knowledge may be used in evaluation of evidence.

(3) Documentary evidence may be submitted in the form of copies or excerpts.

(4) If not inconsistent with subsection (1) of this section, the board may refer to, but shall not be bound by, the Washington rules of evidence.

[Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), 456-10-560, filed 5/2/89.]


AMENDATORY SECTION(Amending Order 89-03, filed 5/2/89)

WAC 456-10-565   ((Rules of evidence -- Admissibility criteria.)) Official notice.   (((1) All relevant evidence, including hearsay evidence, is admissible if, in the opinion of the board, the offered evidence is the kind of evidence on which reasonably prudent persons are accustomed to rely in the conduct of their affairs. The board shall exclude evidence that is excludable on constitutional or statutory grounds or on the basis of evidentiary privilege recognized in the courts of this state. The board may exclude evidence that is irrelevant, immaterial, or unduly repetitious.

(2) The board's experience, technical knowledge, competency, and specialized knowledge may be used in evaluation of evidence.

(3) Documentary evidence may be submitted in the form of copies or excerpts.)) (1) The board may take official notice of the following:

(a) Any judicially cognizable facts;

(b) Any matter of public record;

(c) Technical or scientific facts within the agency's specialized knowledge; and

(d) Codes or standards that have been adopted by an agency of the United States, of this state or of another state, or by a nationally recognized organization or association.

(2) If any decision is stated to rest in whole or in part upon official notice of a fact to which the parties have not had a prior opportunity to controvert, any party may controvert such fact by exception pursuant to WAC 456-10-730 if such notice is taken in a proposed decision or by a petition for reconsideration if notice of such fact is taken in a final decision pursuant to WAC 456-10-755. Such controversion shall concisely and clearly set forth the sources, authority, and other data relied upon to show the existence or nonexistence of the fact assumed or denied in the decision.

(3) A party proposing that official notice be taken may be required to produce a copy of the material to be noticed.

[Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), 456-10-565, filed 5/2/89.]


AMENDATORY SECTION(Amending Order 89-03, filed 5/2/89)

WAC 456-10-710   Assistance to board.   The board may obtain assistance concerning the appeal of any case within the scope of RCW 82.03.130(((2))) (1)(b) (appeals from a county board of equalization) from the staff of the department of revenue as provided by RCW 82.03.150. The board will notify the parties of its intent to seek such assistance and the matters sought to be investigated before contacting the department of revenue. Parties may recommend an alternative to the board to achieve the same objectives without contacting the department of revenue. If the department of revenue supplies the requested assistance, the parties will be apprised of any information provided by the department of revenue and will be given an opportunity to respond.

[Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), 456-10-710, filed 5/2/89.]


AMENDATORY SECTION(Amending Order 89-03, filed 5/2/89)

WAC 456-10-725   Proposed decision.   (1) A proposed decision shall be prepared when:

(((1))) (a) An appeal has been heard by only one member of the board;

(((2))) (b) An appeal has been heard by only two members of the board and the two members cannot agree on a conclusion;

(((3))) (c) An appeal has been heard by a hearing officer; or

(((4))) (d) The board shall otherwise elect to do so.

(2) If an exception as provided in WAC 456-10-730 is not submitted to the board within twenty calendar days of the date of mailing of the proposed decision, the proposed decision shall be deemed the final decision of the board unless the decision specifies otherwise.

[Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), 456-10-725, filed 5/2/89.]


AMENDATORY SECTION(Amending Order 95-02, filed 2/8/95, effective 3/11/95)

WAC 456-10-730   Exceptions to proposed decision, replies, and disposition.   (1) ((Time for filing.)) Any party may make, by mail or otherwise, a written exception with the board within twenty calendar days from the date of mailing of the proposed decision or, upon timely application, within such further time as the board may allow. The statement of exceptions ((shall be filed with the board, and a copy)) shall be served on all other parties pursuant to WAC 456-10-410.

(2) ((Contents.)) Exceptions shall contain the specific factual and legal grounds upon which the exception is based. No new evidence may be introduced in the written exception; nor may the party or parties raise an argument in the exception that was not raised at the hearing. The party or parties making the exception shall be deemed to have waived all objections or irregularities not specifically set forth. ((The statement of exceptions may contain the exceptor's proposed findings of fact and/or conclusions of law addressing the factual and legal issues to which exceptions are being taken.

(3) Failure of a party to comply with the requirements for exceptions may result in the board issuing a decision adopting the proposed decision as the final decision of the board on the ground that no legally sufficient statement of exceptions had been made.)) (3) Any party may make a reply to a written exception. The reply, together with proof of service pursuant to WAC 456-10-410, shall be submitted to the board within ten business days of the date of the letter acknowledging receipt by the board of the written exception.

(4) The disposition may be in the form of a written order denying the exception and adopting the proposed decision as the final decision, granting the exception and issuing a final decision, or granting the exception and setting the matter for further hearing. The board may require the parties to submit written briefs or statements of position or to appear and present oral argument regarding the matters on which exceptions were taken, within such time and on such terms as may be prescribed.

[Statutory Authority: RCW 82.03.170. 95-05-032 (Order 95-02), 456-10-730, filed 2/8/95, effective 3/11/95. Statutory Authority: RCW 82.03.170, 82.03.140 and 82.03.150. 90-11-106, 456-10-730, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), 456-10-730, filed 5/2/89.]


AMENDATORY SECTION(Amending Order 95-02, filed 2/8/95, effective 3/11/95)

WAC 456-10-755   Petition for reconsideration of a final decision.   ((After)) (1) A petition for reconsideration is not available where a proposed decision was first issued.

(2) Where a final decision has been issued and no proposed decision was first issued, any party may ((file)) submit a petition for reconsideration with the board((. Such petition must be made, by mail or otherwise,)) together with proof of service pursuant to WAC 456-10-410 within ten business days from the mailing of the final decision. ((The petition for reconsideration shall be filed with the board and served upon all parties and representatives of record.)) The board may require ((that a response be made and served in the same manner)) or any party may at its own option, within ten business days of the date of the letter acknowledging receipt by the board of the petition for reconsideration, submit to the board a response together with proof of service pursuant to WAC 456-10-410.

(3) The ((filing)) submitting of a petition for reconsideration shall suspend the final decision until action by the board. The board may deny the petition, modify its decision, or reopen the hearing. ((A petition for reconsideration is not available where a proposed decision was first issued.))

[Statutory Authority: RCW 82.03.170. 95-05-032 (Order 95-02), 456-10-755, filed 2/8/95, effective 3/11/95. Statutory Authority: RCW 82.03.170, 82.03.140 and 82.03.150. 90-11-106, 456-10-755, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), 456-10-755, filed 5/2/89.]


REPEALER

     The following sections of the Washington Administrative Code are repealed:
WAC 456-10-130 Use of formal rules in informal proceedings.
WAC 456-10-170 Form and size of documents.
WAC 456-10-180 Docket number.
WAC 456-10-320 Notice of appeal -- Filing and service.
WAC 456-10-340 Jurisdiction -- Issue raised by board -- Procedure.
WAC 456-10-345 Amendments to notice of appeal.
WAC 456-10-355 Parties in exemption appeals.
WAC 456-10-360 Conversion of hearing.
WAC 456-10-420 Method of service.
WAC 456-10-430 Service of papers -- When complete.
WAC 456-10-440 Proof of service -- Certificate.
WAC 456-10-525 Briefs.
WAC 456-10-535 Hearing -- Standard and scope of review.
WAC 456-10-570 Motions -- Application -- Requirements.
WAC 456-10-720 Proposed findings and conclusions -- Submission.
WAC 456-10-735 Reply to exceptions.
WAC 456-10-740 Finality of proposed decision.
WAC 456-10-745 Final decision following proposed decision.
WAC 456-10-750 Final decision -- Precedential decisions.

Washington State Code Reviser's Office