H-0824.1  _______________________________________________

                          HOUSE BILL 1278

          _______________________________________________

State of Washington      57th Legislature     2001 Regular Session

By Representatives Bush, Carrell, Casada, DeBolt, Crouse, Benson, Roach, Sump, Pearson, Morell, Pennington, Pflug, Boldt, Schoesler, Cox, D. Schmidt, Lisk, Buck, McMorris, Delvin, Clements, Dunn, Anderson, G. Chandler, Armstrong, Campbell, Cairnes, Mielke, Talcott, Esser, Van Luven, Woods and Lambert

Read first time 01/22/2001.  Referred to Committee on Finance.

Changing the burden of proof on property tax appeals.

    AN ACT Relating to property tax appeals; amending RCW 84.40.0301; and creating a new section.

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

    Sec. 1.  RCW 84.40.0301 and 1994 c 301 s 35 are each amended to read as follows:

    Upon review by any court, or appellate body, of a determination of the valuation of property for purposes of taxation, when the increase in valuation is two percent or less per year, it shall be presumed that the determination of the public official charged with the duty of establishing ((such)) this value is correct but this presumption shall not be a defense against any correction indicated by clear, cogent, and convincing evidence.  When the increase in valuation is more than two percent per year, it is the burden of the public official charged with the duty of establishing this value to show it is correct.

NEW SECTION. Sec. 2.  Section 1 of this act applies to court or appellate reviews commenced on or after August 1, 2001.

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