BILL REQ. #: S-4255.2
State of Washington | 60th Legislature | 2008 Regular Session |
Read first time 01/17/08. Referred to Committee on Government Operations & Elections.
AN ACT Relating to the burden of proof for corrections to property tax valuations made by public officials; and amending RCW 84.40.0301.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 84.40.0301 and 1994 c 301 s 35 are each amended to
read as follows:
Upon review by any court, or appellate body, of a determination of
the valuation of property for purposes of taxation, it shall be
presumed that the determination of the public official charged with the
duty of establishing such value is correct but this presumption shall
not be a defense against any correction indicated by ((clear, cogent
and convincing evidence)) a preponderance of the evidence.