H-665                _______________________________________________

                                                    HOUSE BILL NO. 539

                        _______________________________________________

State of Washington                              50th Legislature                              1987 Regular Session

By Representatives Locke, Cantwell, O'Brien and P. King

Read first time 1/30/87 and referred to Committee on Ways & Means.

AN ACT Relating to property tax valuation appeals; adding a new section to chapter 84.48 RCW; creating a new section; and declaring an emergency.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 84.48 RCW to read as follows:

          The owner of any property or the person in whose name the property is assessed may petition the county board of equalization for reduction and equalization of the assessed valuation placed upon such property by the county assessor for the current year or other action as required by law.  The petition shall be in the form and contain the information specified by rules of the department.  The petition must be filed with the board on or before July 15th or forty-five days after the date an assessment or value change notice has been mailed, whichever is later.  Petitions received by the board after these dates shall be denied on the grounds of not being timely filed.

NEW SECTION. Sec. 2.     This act applies to the 1987 assessment year, and thereafter.

NEW SECTION. Sec. 3.     This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect immediately.