Z-0992.2  _______________________________________________

                         SENATE BILL 6223

          _______________________________________________

State of Washington      55th Legislature     1998 Regular Session

By Senators McCaslin, Winsley, West, Haugen and Sellar; by request of Board of Tax Appeals

Read first time 01/14/98.  Referred to Committee on Government Operations.

Revising provisions for filing with the state tax board.

    AN ACT Relating to filing with the state tax board; and amending RCW 82.03.130, 82.03.190, and 84.08.130.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

    Sec. 1.  RCW 82.03.130 and 1994 c 123 s 3 are each amended to read as follows:

(1) The board shall have jurisdiction to decide the following types of appeals:

    (((1))) (a) Appeals taken pursuant to RCW 82.03.190.

    (((2))) (b) Appeals from a county board of equalization pursuant to RCW 84.08.130.

    (((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, if filed with the board of tax appeals within thirty days after the mailing of the order, the right to such an appeal being hereby established.

    (((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 chapter 84.12 and 84.16 RCW, if filed with the board of tax appeals within thirty days after mailing of the determination, the right to such appeal being hereby established.

    (((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:  PROVIDED, That

    (((a))) (i) Said appeal be filed after review of the ratio under RCW 84.48.075(3) and not later than fifteen days after the mailing of the certification; and

    (((b))) (ii) The hearing before the board shall be expeditiously held in accordance with rules prescribed by the board and shall take precedence over all matters of the same character.

    (((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.

    (((7))) (g) Appeals from urban redevelopment property tax apportionment district proposals established by governmental ordinances pursuant to RCW 39.88.060.

    (((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.

    (((9))) (i) Appeals from revisions to stumpage value tables used to determine value by the department of revenue pursuant to RCW 84.33.091.

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

    (((11))) (k) Appeals pursuant to RCW 84.40.038(3).

(2) Except as otherwise specifically provided by law hereafter, the provisions of RCW 1.12.070 shall apply to all notices of appeal filed with the board of tax appeals.

    Sec. 2.  RCW 82.03.190 and 1989 c 378 s 5 are each amended to read as follows:

    Any person having received notice of a denial of a petition or a notice of determination made under RCW 82.32.160, 82.32.170, 82.34.110, or 82.49.060 may appeal((,)) by filing in accordance with RCW 1.12.070 a notice of appeal with the board of tax appeals within thirty days after the mailing of the notice of such denial or determination((, to the board of tax appeals)).  In the notice of appeal the taxpayer shall set forth the amount of the tax which the taxpayer contends should be reduced or refunded and the reasons for such reduction or refund, in accordance with rules of practice and procedure prescribed by the board.  ((A copy of the notice of appeal shall be provided to the department within the time specified in the rules of practice and procedure prescribed by the board.))  However, if the notice of appeal relates to an application made to the department under chapter 82.34 RCW, the taxpayer shall set forth the amount to which the taxpayer claims the credit or exemption should apply, and the grounds for such contention, in accordance with rules of practice and procedure prescribed by the board.  The board shall transmit a copy of the notice of appeal to the department and all other named parties within thirty days of its receipt by the board.  If the taxpayer intends that the hearing before the board be held pursuant to the administrative procedure act (chapter 34.05 RCW), the notice of appeal shall also so state.  In the event that the notice of appeal does not so state, the department may, within thirty days from the date of its receipt of the notice of appeal, file with the board notice of its intention that the hearing be held pursuant to the administrative procedure act.

    Sec. 3.  RCW 84.08.130 and 1994 c 301 s 18 are each amended to read as follows:

    (1) Any taxpayer or taxing unit feeling aggrieved by the action of any county board of equalization may appeal to the board of tax appeals by filing with the board of tax appeals in accordance with RCW 1.12.070 a notice of appeal within thirty days after the mailing of the decision of such board of equalization, which notice shall specify the actions complained of; and in like manner any county assessor may appeal to the  board of tax appeals from any action of any county board of equalization.  There shall be no fee charged for the filing of an appeal.  ((The petitioner shall serve a copy of the notice of appeal on all named parties within the same thirty-day time period.))  The board shall transmit a copy of the notice of appeal to all named parties within thirty days of its receipt by the board.  Appeals which are not filed ((and served)) as provided in this section shall be dismissed.  The board of tax appeals shall require the board appealed from to file a true and correct copy of its decision in such action and all evidence taken in connection therewith, and may receive further evidence, and shall make such order as in its judgment is just and proper.  ((An appeal of an action by a county board of equalization shall be deemed to have been filed and served within the thirty-day period if it is postmarked on or before the thirtieth day after the mailing of the decision of the board of equalization.))

    (2) The board of tax appeals may enter an order, pursuant to subsection (1) of this section, that has effect up to the end of the assessment cycle used by the assessor, if there has been no intervening change in the value during that time.

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