WSR 02-09-029

PROPOSED RULES

BOARD OF TAX APPEALS


[ Filed April 9, 2002, 3:32 p.m. ]

Original Notice.

Exempt from preproposal statement of inquiry under RCW 34.05.310(4).

Title of Rule: WAC 456-09-950 and 456-10-750 Final decision -- Precedential decisions.

Purpose: The purpose of the amendments is to inform everyone who deals with the board how the board will consider its own decisions for purposes of deciding cases.

Statutory Authority for Adoption: RCW 82.03.170.

Summary: These proposed amendments to WAC 456-09-950 and 456-10-750 inform and provide notice to all who come before the Board of Tax Appeals regarding which decisions of the board are considered precedential and binding in accordance with the legal doctrine of stare decisis, and which decisions are considered merely persuasive.

Reasons Supporting Proposal: The board has treated decisions as precedential in the past, but has not clearly informed all who deal with the board as to the basis for that determination. These proposed rule amendments will put all parties on an equal footing relative to use of board decisions.

Name of Agency Personnel Responsible for Drafting, Implementation and Enforcement: Richard A. Virant, 910 5th Avenue S.E., Olympia, WA 98504-0915, (360) 753-5446.

Name of Proponent: Board of Tax Appeals, governmental.

Rule is not necessitated by federal law, federal or state court decision.

Explanation of Rule, its Purpose, and Anticipated Effects: The proposed amendments to the rules make it clear to all, which decisions the board considers to be precedential and binding, and which decisions are merely persuasive. All final decisions signed by at least two board members are precedential and binding in accordance with the legal doctrine of stare decisis. All other decisions issued by the board are merely persuasive authority. The purpose of the proposed amendments is to inform everyone who deals with the board how the board will consider its own decisions for purposes of deciding cases. The proposed amendments should bring more consistency and reliability to the use of the board's decisions by those who appear before it and/or cite the board's decisions and also to the board's decision-making processes.

Proposal Changes the Following Existing Rules: The proposed amendments add new subsections that clarify which decisions of the board are considered precedential and binding in accordance with the legal doctrine of stare decisis, and which decisions are considered merely persuasive.

No small business economic impact statement has been prepared under chapter 19.85 RCW. The proposed rules are exempt from the statute because the rules are procedural in nature and have no significant impact on business or industry.

RCW 34.05.328 does not apply to this rule adoption. The proposed amendments are exempt from RCW 34.05.328 by RCW 34.05.328 (5)(b)(iv) which states that this section does not apply to procedural rules that "clarify language of a rule without changing its effect."

Hearing Location: Board of Tax Appeals, 910 5th Avenue S.E., Olympia, WA 98504-0915, on June 13, 2002, at 10 a.m.

Assistance for Persons with Disabilities: Contact Susan Riddle by May 24, 2002, voice or TDD (360) 753-5446.

Submit Written Comments to: Board of Tax Appeals, P.O. Box 40915, Olympia, WA 98504-0915, fax (360) 586-9020, by May 31, 2002.

Date of Intended Adoption: June 13, 2002.

April 8, 2002

R. A. Virant

Executive Director

OTS-5596.1


AMENDATORY SECTION(Amending Order 89-02, filed 5/2/89)

WAC 456-09-950   Final decision -- Precedential decisions.   (1) When an appeal has been heard or the record considered by a majority of the board, a final decision may be adopted which shall contain findings and conclusions as to each contested issue of fact and law.

(2) All final decisions signed by at least two members of the board are precedential and binding in accordance with the legal doctrine of stare decisis.

(3) All other decisions issued by the board or any hearing officer may be cited to the board and may be considered by the board or any hearing officer as persuasive, but nonbinding, authority.

[Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), 456-09-950, filed 5/2/89.]

OTS-5597.1


AMENDATORY SECTION(Amending Order 89-03, filed 5/2/89)

WAC 456-10-750   Final decision -- Precedential decisions.   (1) When an appeal has been heard or the record considered by a majority of the board, a final decision may be adopted which shall contain findings and conclusions as to each contested issue of fact and law.

(2) All final decisions signed by at least two members of the board are precedential and binding in accordance with the legal doctrine of stare decisis.

(3) All other decisions issued by the board or any hearing officer may be cited to the board and may be considered by the board or any hearing officer as persuasive, but nonbinding, authority.

[Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), 456-10-750, filed 5/2/89.]

Washington State Code Reviser's Office