EXPEDITED RULES
Title of Rule and Other Identifying Information: WAC 458-14-015 Jurisdiction of county boards of equalization,
lists the appeals county boards of equalization may hear and
explains the circumstances under which the boards may equalize
property values on their own initiative.
THIS RULE IS BEING PROPOSED UNDER AN EXPEDITED RULE-MAKING PROCESS THAT WILL ELIMINATE THE NEED FOR THE AGENCY TO HOLD PUBLIC HEARINGS, PREPARE A SMALL BUSINESS ECONOMIC IMPACT STATEMENT, OR PROVIDE RESPONSES TO THE CRITERIA FOR A SIGNIFICANT LEGISLATIVE RULE. IF YOU OBJECT TO THIS USE OF THE EXPEDITED RULE-MAKING PROCESS, YOU MUST EXPRESS YOUR OBJECTIONS IN WRITING AND THEY MUST BE SENT TO Jim Winterstein, Department of Revenue, P.O. Box 47453, Olympia, WA 98504-7453, fax (360) 586-0127, e-mail JimWi@DOR.WA.GOV , AND RECEIVED BY July 21, 2008.
Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: WAC 458-14-015 is being amended to add, at subsection (1)(p), the jurisdiction of the boards of equalization to hear appeals from decisions of the assessor pursuant to RCW 84.37.040 regarding deferrals under chapter 84.37 RCW, Property tax limited income deferral program, as approved by the legislature in its November 2007 special session.
Copies of draft rules are available for viewing and printing on our web site at http://dor.wa.gov/content/FindALawOrRule/RuleMaking/agenda.aspx.
Reasons Supporting Proposal: To recognize 2007 legislation.
Statutory Authority for Adoption: RCW 84.08.010, 84.08.070, and 84.48.200.
Statute Being Implemented: RCW 84.37.040.
Rule is not necessitated by federal law, federal or state court decision.
Name of Proponent: Department of revenue, governmental.
Name of Agency Personnel Responsible for Drafting: Marilou Rickert, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 570-6115; Implementation and Enforcement: Brad Flaherty, 1025 Union Avenue S.E., Suite #200, Olympia, WA, (360) 570-5860.
May 19, 2008
Alan R. Lynn
Rules Coordinator
OTS-1569.1
AMENDATORY SECTION(Amending WSR 06-13-034, filed 6/14/06,
effective 7/15/06)
WAC 458-14-015
Jurisdiction of county boards of
equalization.
(1) Boards have jurisdiction to hear all
appeals as may be authorized by statute, including the
following types of appeals:
(a) Appeals for a change in appraised value when the department establishes taxable rent under chapter 82.29A RCW (leasehold excise tax) based on an appraisal done by the county assessor at the request of the department.
(b) Appeals of assessor determinations related to cancellation of exemption pursuant to RCW 84.14.110 (multiple unit dwellings in urban centers).
(c) Appeals of decisions or disputes pursuant to RCW 84.26.130 (historic property).
(d) Forest land application denial under RCW 84.33.130, and forest land removal under RCW 84.33.140.
(e) Current use determinations pursuant to RCW 84.34.035, denial of application for farm and agricultural land, and RCW 84.34.108, removal from current use classification and appeal of new assessed valuation upon removal of current use classification.
(f) Determinations pursuant to RCW 84.36.660 (special property tax exemption for increase in value attributable to the installation of an automatic sprinkler system in a nightclub).
(g) Appeals pursuant to RCW 84.36.385 (senior citizen exemption denials).
(h) Appeals pursuant to RCW 84.36.812 (assessed value upon which additional tax is based, upon cessation of exempt use).
(i) Determinations pursuant to RCW 84.38.040 (property tax deferrals).
(j) Determinations pursuant to RCW 84.40.039 (valuation reduction after government restriction).
(k) Determinations pursuant to RCW 84.40.085 (omitted property or value).
(l) Valuation appeals of taxpayers pursuant to RCW 84.48.010.
(m) Appeal from a decision of the assessor relative to a claim for either real or personal property tax exemption, pursuant to RCW 84.48.010.
(n) Determinations pursuant to RCW 84.48.065 (cancellation or correction of manifest error) when the cancellation or correction results in a change on the assessment or tax roll.
(o) Destroyed property appeals pursuant to RCW 84.70.010.
(p) Appeals from decisions of the assessor pursuant to RCW 84.37.040 regarding deferrals under chapter 84.37 RCW (property tax limited income deferral program).
(2) Boards have jurisdiction to equalize property values on their own initiative pursuant to RCW 84.48.010, in accordance with WAC 458-14-046.
[Statutory Authority: RCW 84.08.010, 84.08.070, and 84.48.200. 06-13-034, § 458-14-015, filed 6/14/06, effective 7/15/06; 95-17-099, § 458-14-015, filed 8/23/95, effective 9/23/95; 93-08-050, § 458-14-015, filed 4/2/93, effective 5/3/93; 90-23-097, § 458-14-015, filed 11/21/90, effective 12/22/90.]