S-0695.1  _______________________________________________

                         SENATE BILL 5842

          _______________________________________________

State of Washington      56th Legislature     1999 Regular Session

By Senators Roach, West, Horn, Zarelli, Stevens, Rossi, Hochstatter and Honeyford

Read first time 02/11/1999.  Referred to Committee on Ways & Means.

Requiring successful tax appeals to be kept on file with the board of tax appeals and the board of equalization.

    AN ACT Relating to tax appeals; and amending RCW 84.08.130.

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

    Sec. 1.  RCW 84.08.130 and 1998 c 54 s 3 are each amended to read as follows:

    (1) 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 board of tax appeals in accordance with RCW 1.12.070 a notice of appeal within thirty days after the mailing of the decision of such board of equalization, which notice shall specify the actions complained of; 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 board shall transmit a copy of the notice of appeal to all named parties within thirty days of its receipt by the board.  Appeals which are not filed as provided in this section shall be 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.

    (2) For all actions that are appealed unsuccessfully by the property owner, the board of tax appeals may enter an order, pursuant to subsection (1) of this section, that has effect up to the end of the assessment cycle used by the assessor, if there has been no intervening change in the value during that time.

(3) For all actions that are appealed successfully by the property owner, the following shall occur:

(a) A copy of the order shall be kept by the board of tax appeals, and the county board of equalization;

(b) The order shall state the following:

(i) The issue that was appealed;

(ii) The basis of determination for the appeal; and

(iii) That the issue was successfully appealed; and

(c) The order will not expire at the end of the assessment cycle used by the assessor.

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