FINAL BILL REPORT

                   SB 6223

                           C 54 L 98

                      Synopsis as Enacted

Brief Description:  Revising provisions for filing with the state tax board.

Sponsors:  Senators McCaslin, Winsley, West, Haugen and Sellar; by request of Board of Tax Appeals.

Senate Committee on Government Operations

House Committee on Government Administration

Background:  For property tax appeals, the date of filing is determined by the postmark, but there is no similar provision for excise tax appeals.

Parties who appeal are responsible for timely notice to other parties.

Summary:  For all tax appeals, the date of filing is determined by the postmark.

The Board of Tax Appeals is responsible for sending a copy of the notice of appeal to all named parties within 30 days.

Votes on Final Passage:

Senate 46 0

House     98 0

Effective:  June 11, 1998