SENATE BILL REPORT

                            HB 2503

                    AS OF FEBRUARY 15, 1994

Brief Description:  Removing requirement that board of equalization appeals be filed with county auditor.

SPONSORS: Representatives Dunshee, Carlson and Holm

HOUSE COMMITTEE ON LOCAL GOVERNMENT

SENATE COMMITTEE ON GOVERNMENT OPERATIONS

Staff:  Eugene Green (786‑7405)

Hearing Dates: February 22, 1994

BACKGROUND:

A property owner who feels aggrieved by the assessed valuation on his or her property may appeal the valuation to the county Board of Equalization.

Decisions of the county Board of Equalization are appealed to the state Board of Tax Appeals.  An appeal to the state Board of Tax Appeals is filed with the local county auditor who transmits a copy to the state Board of Tax Appeals.

SUMMARY:

An appeal of the action of a county Board of Equalization is filed with the State Board of Tax Appeals, rather than with the local county auditor who transmits a copy to the state Board of Tax Appeals.

Appropriation:  none

Revenue:  none

Fiscal Note:  none requested