Board of Tax Appeals. Washington established its state Board of Tax Appeals (Board) in 1967 as an independent agency to hear non-judicial administrative property and excise tax appeals. The Governor appoints the Board members. Board members qualify for appointment based on their training and experience in state and local tax matters. At the time of appointment, no more than two of the three board members may be members of the same political party. The Board hears appeals from County Boards of Equalization and from the state Department of Revenue (DOR). Specific areas of jurisdiction of the Board include:
Appeals from Administrative Orders. The appeal from an administrative decision of the Board is governed by the Administrative Procedures Act (APA). For a superior court to have jurisdiction to hear an appeal, the APA requires that a copy of the petition for judicial review is to be served on the agency, the office of the attorney general, and all parties of record. Service on the attorney for a party of record is sufficient to perfect jurisdiction in superior court.
The bill as referred to committee not considered.
It is not necessary to serve the Board with a copy of a judicial petition of review from an administrative decision of the Board in order for a superior court to exercise jurisdiction to hear appeals from the Board.
Administrative Changes to the State Board of Tax Appeals. Appointments of non-attorney members to the Board must have valuation experience as an appraiser accredited by DOR. The title of tax referees is changed to tax appeals officers. Tax appeals officers are authorized to serve pro tem on the Board when a position is vacant or a member is unable to hear a particular case set for full Board review. The Board member salary is to be fixed by the Governor, pursuant to law.