WASHINGTON ADMINISTRATIVE CODE ARCHIVE

Washington Administrative Code
2023 Archive

Chapter 458-14 WAC

Last Update: 12/4/18

COUNTY BOARDS OF EQUALIZATION

PDF of Chapter Digest


WAC Sections
458-14-001	Boards of equalization—Introduction.
458-14-005	Definitions.
458-14-015	Jurisdiction of county boards of equalization.
458-14-025	Assessment roll adjustments not requiring board action.
458-14-026	Assessment roll corrections agreed to by taxpayer.
458-14-035	Qualifications of members—Term—Organization of board—Quorum—Adjournment—Alternate and interim members.
458-14-046	Regularly convened session—Board duties—Presumption.
RULES OF PRACTICE AND PROCEDURE
458-14-056	Petitions—Time limits—Waiver of filing deadline for good cause.
458-14-066	Requests for valuation information—Duty to exchange documentary information—Time limits.
458-14-076	Hearings on petitions—Withdrawal.
458-14-087	Evidence of value—Admissibility—Weight.
458-14-095	Record of hearings.
458-14-105	Hearings—Open sessions—Exceptions.
458-14-116	Orders of the board—Notice of value adjustment—Effective date.
458-14-127	Reconvened boards—Authority.
458-14-136	Hearing examiners.
458-14-146	Conflicts of interest.
458-14-156	Training seminars.
458-14-160	Continuances—Ex parte contact.
458-14-170	Appeals to the state board of tax appeals.
458-14-171	Direct appeals to board of tax appeals.

DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS TITLE


458-14-010	Reconvening county boards of equalization—By whom. [Order PT 70-1, § 458-14-010, filed 4/8/70; Tax Commission Rule 1, filed 7/6/66.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-020	Reconvening county boards of equalization—Contents of request. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 88-07-005 (Order PT 88-5), § 458-14-020, filed 3/3/88; Order PT 70-1, § 458-14-020, filed 4/8/70; Tax Commission Rule 2, filed 7/6/66.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-030	Content of order—Limitation on what county board may consider. [Order PT 70-1, § 458-14-030, filed 4/8/70; Tax Commission Rule 3, filed 7/6/66.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-040	Limitations on reconvening. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 88-07-005 (Order PT 88-5), § 458-14-040, filed 3/3/88; WSR 85-17-016 (Order PT 85-3), § 458-14-040, filed 8/12/85; Order PT 70-1, § 458-14-040, filed 4/8/70; Tax Commission Rule 4, filed 7/6/66.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-045	Reconvening upon timely filed petition—Limitations. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 88-07-005 (Order PT 88-5), § 458-14-045, filed 3/3/88; WSR 85-17-016 (Order PT 85-3), § 458-14-045, filed 8/12/85; WSR 82-19-012 (Order PT 82-6), § 458-14-045, filed 9/7/82.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-050	Membership. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-050, filed 9/7/82; Order PT 74-5, § 458-14-050, filed 4/29/74; Order PT 70-3, § 458-14-050, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-051	Composition of board. [Order PT 74-5, § 458-14-051, filed 4/29/74; Order 72-7, § 458-14-051, filed 6/23/72.] Repealed by WSR 82-19-012 (Order PT 82-6), filed 9/7/82. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-14-052	Change of venue. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-052, filed 9/7/82.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-055	Clerk. [Order PT 70-3, § 458-14-055, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-060	Legal advisor. [Order PT 70-3, § 458-14-060, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-062	Property tax advisor. [Order PT 74-5, § 458-14-062, filed 4/29/74.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-065	Appraisers. [Order PT 70-3, § 458-14-065, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-070	Public notice of July meetings. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-070, filed 9/7/82; Order PT 70-3, § 458-14-070, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-075	Meetings. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-075, filed 9/7/82; Order PT 74-5, § 458-14-075, filed 4/29/74; Order PT 70-3, § 458-14-075, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-080	Organization of the board. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-080, filed 9/7/82; Order PT 70-3, § 458-14-080, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-085	Record of proceedings—In general. [Order PT 74-5, § 458-14-085, filed 4/29/74; Order PT 72-11, § 458-14-085, filed 9/29/72; Order PT 70-3, § 458-14-085, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-086	Additional record requirements. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-086, filed 9/7/82; Order PT 74-5, § 458-14-086, filed 4/29/74; Order PT 72-11, § 458-14-086, filed 9/29/72.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-090	Assessment roll and records. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-090, filed 9/7/82; Order PT 70-3, § 458-14-090, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-091	Certification of the valuation of the assessment roll by assessor. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-091, filed 9/7/82; Order 73-4, § 458-14-091, filed 8/13/73.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-092	Change of assessment rolls. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 85-17-016 (Order PT 85-3), § 458-14-092, filed 8/12/85; WSR 82-19-012 (Order PT 82-6), § 458-14-092, filed 9/7/82.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-094	Availability of valuation information. [Order PT 74-5, § 458-14-094, filed 4/29/74.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-098	Review of valuation. [Order PT 74-5, § 458-14-098, filed 4/29/74.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-100	Duties of the board. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-100, filed 9/7/82; Order PT 70-3, § 458-14-100, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-110	Notice of raise in valuation by the board. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-110, filed 9/7/82; Order PT 70-3, § 458-14-110, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-115	Exempt properties. [Order PT 74-5, § 458-14-115, filed 4/29/74; Order PT 70-3, § 458-14-115, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-120	Petitions. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-120, filed 9/7/82; Order PT 74-5, § 458-14-120, filed 4/29/74; Order PT 70-3, § 458-14-120, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-121	Action on appeals. [Order 72-7, § 458-14-121, filed 6/23/72.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-122	Appeal of board members, assistants, or county governmental authorities. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-122, filed 9/7/82; Order PT 74-5, § 458-14-122, filed 4/29/74; Order 72-7, § 458-14-122, filed 6/23/72.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-125	Hearing on petition. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-125, filed 9/7/82; WSR 81-21-007 (Order PT 81-11), § 458-14-125, filed 10/8/81; Order 71-3, § 458-14-125, filed 4/29/71; Order PT 70-3, § 458-14-125, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-126	Hearing examiners. [Statutory Authority: RCW 84.08.010. WSR 81-04-053 (Order PT 81-2), § 458-14-126, filed 2/4/81.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-130	Orders of the board. [Order PT 70-3, § 458-14-130, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-135	Appeals. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-19-012 (Order PT 82-6), § 458-14-135, filed 9/7/82; Order PT 70-3, § 458-14-135, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-140	Records to state board. [Order PT 74-5, § 458-14-140, filed 4/29/74; Order PT 70-3, § 458-14-140, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-145	June meeting. [Order PT 70-3, § 458-14-145, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-150	November meeting. [Order PT 70-3, § 458-14-150, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-152	Manifest errors. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 85-17-016 (Order PT 85-3), § 458-14-152, filed 8/12/85; Order PT 74-5, § 458-14-152, filed 4/29/74.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.
458-14-155	Definitions. [Order PT 74-5, § 458-14-155, filed 4/29/74; Order PT 70-3, § 458-14-155, filed 6/26/70.] Repealed by WSR 91-07-040, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.08.200.