The assessor ((shall)) must add up and note the amount of each column in the detail and assessment lists in such manner as prescribed or approved by the state department of revenue, as will provide a convenient and permanent record of assessment. The assessor ((shall)) must also make, under proper headings, a certification of the assessment rolls and on the 15th day of ((July shall)) September must file the same with the clerk of the county board of equalization for the purpose of equalization by the ((said)) board. Such certificate ((shall)) must be verified by an affidavit, substantially in the following form:

I, . . . . . ., Assessor . . . . . ., do solemnly swear that the assessment rolls and this certificate contain a correct and full list of all the real and personal property subject to taxation in this county for the assessment year (year) . . . ., so far as I have been able to ascertain the same; and that the assessed value set down in the proper column, opposite the several kinds and descriptions of property, is in each case, except as otherwise provided by law, one hundred percent of the true and fair value of such property, to the best of my knowledge and belief, and that the assessment rolls and this certificate are correct, as I verily believe.

PROVIDED, That the failure of the assessor to complete the certificate ((shall in nowise)) does not in any way invalidate the assessment. After the same has been duly equalized by the county board of equalization, the same ((shall)) must be delivered to the county assessor.

((Prior to July 15th,)) (1) The county legislative authority ((shall)) must form a board for the equalization of the assessment of the property of the county. The members of ((said)) the board ((shall)) must receive a per diem amount as set by the county legislative authority for each day of actual attendance of the meeting of the board of equalization to be paid out of the current expense fund of the county((: PROVIDED, That)). However, when the county legislative authority constitutes the board they ((shall)) may only receive their compensation as members of the county legislative authority. The board of equalization ((shall)) must meet in open session for this purpose annually ((on the 15th day of July)) upon certification of the county assessment rolls and, having each taken an oath fairly and impartially to perform their duties as members of such board, they ((shall)) must examine and compare the returns of the assessment of the property of the county and proceed to equalize the same, so that each tract or lot of real property and each article or class of personal property ((shall)) must be entered on the assessment list at its true and fair value, according to the measure of value used by the county assessor in such assessment year, which is presumed to be correct under RCW 84.40.0301, and subject to the following rules:

((First.)) (a) They ((shall)) must raise the valuation of each tract or lot or item of real property which is returned below its true and fair value to such price or sum as to be the true and fair value thereof, after at least five days' notice ((shall)) must have been given in writing to the owner or agent.

((Third.)) (c) They ((shall)) must raise the valuation of each class of personal property which is returned below its true and fair value to such price or sum as to be the true and fair value thereof, and they ((shall)) must raise the aggregate value of the personal property of each individual whenever the aggregate value is less than the true valuation of the taxable personal property possessed by such individual, to such sum or amount as to be the true value thereof, after at least five days' notice ((shall)) must have been given in writing to the owner or agent thereof.

((Fourth.)) (d) They ((shall)) must reduce the valuation of each class of personal property enumerated on the detail and assessment list of the current year, which is returned above its true and fair value, to such price or sum as to be the true and fair value thereof; and they ((shall)) must reduce the aggregate valuation of the personal property of such individual who has been assessed at too large a sum to such sum or amount as was the true and fair value of the personal property.

((Fifth.)) (e) The board may review all claims for either real or personal property tax exemption as determined by the county assessor, and ((shall)) must consider any taxpayer appeals from the decision of the assessor thereon to determine (((1))) (i) if the taxpayer is entitled to an exemption, and (((2))) (ii) if so, the amount thereof.

(2) The clerk of the board ((shall)) must keep an accurate journal or record of the proceedings and orders of ((said)) the board showing the facts and evidence upon which their action is based, and the ((said)) record ((shall)) must be published the same as other proceedings of county legislative authority, and ((shall)) must make a true record of the changes of the descriptions and assessed values ordered by the county board of equalization. The assessor ((shall)) must correct the real and personal assessment rolls in accordance with the changes made by the ((said)) county board of equalization, and the assessor ((shall)) must make duplicate abstracts of such corrected values, one copy of which ((shall)) must be retained in the office, and one copy forwarded to the department of revenue ((on or before the eighteenth day of August next following the)) within one week of the last session meeting of the county board of equalization.

(3) The county board of equalization ((shall meet on the 15th day of July)) must meet upon certification of the county assessment rolls and may continue in session and adjourn from time to time during a period not to exceed four weeks, but ((shall)) must remain in session not less than three days((: PROVIDED, That)). However, the county board of equalization with the approval of the county legislative authority may convene at any time when petitions filed exceed twenty-five, or ten percent of the number of appeals filed in the preceding year, whichever is greater.


State of Washington	65th Legislature	2017 Regular Session