Z-0980.1  _______________________________________________

                          HOUSE BILL 2503

          _______________________________________________

State of Washington      53rd Legislature     1994 Regular Session

By Representatives Dunshee, Carlson and Holm

Read first time 01/17/94.  Referred to Committee on Local Government.

Removing requirement that board of equalization appeals be filed with county auditor.

    AN ACT Relating to appeals of county board of equalization actions; and amending RCW 84.08.130.

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

    Sec. 1.  RCW 84.08.130 and 1992 c 206 s 10 are each amended to read as follows:

    Any taxpayer or taxing unit feeling aggrieved by the action of any county board of equalization may appeal to the board of tax appeals by filing with the ((county auditor)) board of tax appeals a notice of appeal ((in duplicate)) within thirty days after the mailing of the decision of such board of equalization, which notice shall specify the actions complained of((, and said auditor shall forthwith transmit one of said notices to the board of tax appeals)); and in like manner any county assessor may appeal to the  board of tax appeals from any action of any county board of equalization.  There shall be no fee charged for the filing of an appeal.  The petitioner shall ((provide)) serve a copy of the notice of appeal ((to)) on all named parties within the same thirty-day time period ((provided in the rules of practice and procedure of the board of tax appeals)).  Appeals which are not filed and served as provided in this section shall be ((continued or)) dismissed.  The board of tax appeals shall require the board appealed from to file a true and correct copy of its decision in such action and all evidence taken in connection therewith, and may receive further evidence, and shall make such order as in its judgment is just and proper.  An appeal of an action by a county board of equalization shall be deemed to have been filed and served within the thirty-day period if it is postmarked on or before the thirtieth day after the mailing of the decision of the board of equalization.

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