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.
