S-4210               _______________________________________________

                                                   SENATE BILL NO. 6863

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State of Washington                               51st Legislature                              1990 Regular Session

By Senator Metcalf

Read first time 2/1/90 and referred to Committee on   Ways & Means.

AN ACT Relating to the use of comparable sales in property valuation; amending RCW 84.48.150; and creating a new section.

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

        Sec. 1.  Section 1, chapter 30, Laws of 1973 1st ex. sess. and RCW 84.48.150 are each amended to read as follows:

          The assessor shall, upon the request of any taxpayer who petitions the board of equalization for review of a tax claim or valuation dispute, make available to said taxpayer a compilation of comparable sales utilized by the assessor in establishing such taxpayer's property valuation.  If valuation criteria other than comparable sales were used, the assessor shall furnish the taxpayer with such other factors and the addresses of such other property used in making the determination of value.

          The assessor shall within thirty days of such request but at least ten business days prior to such taxpayer's appearance before the board of equalization make available to the taxpayer the valuation criteria and/or comparables which shall not be subsequently changed or modified by the assessor during review or appeal proceedings unless the assessor has found new evidence supporting the assessor's valuation, in which situation the assessor shall provide such additional evidence to the taxpayer at least ten business days prior to the hearing on appeal or review proceedings.  A taxpayer who lists comparable sales on his or her notice of appeal shall not thereafter use other comparables during the review of appeal proceedings:  PROVIDED, That the taxpayer may change the comparable sales he or she is using in proceedings subsequent to the county board of equalization only if ((he)) the taxpayer provides a listing of such different comparables to the assessor at least five business days prior to such subsequent proceedings:  PROVIDED FURTHER, That the board of equalization may waive the requirements contained in the preceding proviso or allow the assessor a continuance of reasonable duration to check the comparables furnished by the taxpayer.

After the effective date of this act, a county assessor is not required to use comparable sales in establishing a taxpayer's property valuation.

NEW SECTION. Sec. 2.     This act shall be effective for taxes levied for collection in 1991 and thereafter.