(1) A party making an appeal may choose either a formal or informal hearing in its written notice of appeal. Formal hearings are conducted pursuant to the Administrative Procedure Act, chapter 34.05 RCW, and the rules of practice and procedure of this chapter. Informal hearings are conducted pursuant to chapter 456-10 WAC. Failure to choose a formal hearing will result in the proceeding being conducted as informal.

(2) A formal decision of the board is subject to judicial review pursuant to RCW 34.05.570. Judicial review is limited to the record made of the proceedings before the board. The record includes a verbatim account of the hearings together with the evidence, pleadings, and documents submitted by the parties. In appeals from a decision of a board of equalization, the record includes the decision of that board together with the evidence submitted to it pursuant to WAC 458-14-170.

(3) An appeal may be converted from a formal to an informal proceeding at any time up to 30 calendar days before the date of the hearing as long as the parties submit a notice signed by all parties of the intent to convert the proceedings. Informal proceedings are explained in WAC 456-10.