PERMANENT RULES
Effective Date of Rule: Thirty-one days after filing.
Purpose: WAC 458-15-100 describes the availability of an appeal from a determination of eligibility of special valuation. This rule is amended to update citations and other statutory references.
Citation of Existing Rules Affected by this Order: Amending WAC 458-15-100 Appeals.
Statutory Authority for Adoption: RCW 84.08.010(2) and 84.08.070.
Adopted under notice filed as WSR 08-23-069 on November 18, 2008.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.
Date Adopted: January 29, 2009.
Alan R. Lynn
Rules Coordinator
OTS-2081.1
AMENDATORY SECTION(Amending Order PT 87-2, filed 2/13/87)
WAC 458-15-100
Appeals.
(1) The owner may appeal a
determination of eligibility of special valuation by a local
review board to superior court under RCW ((34.04.130))
34.05.510 through 34.05.598 or to the legislative authority if
local ordinances so provide.
(2) Disqualification or removal of the property from
special valuation may be appealed to the county board of
equalization ((within thirty days of being notified of the
disqualification or removal, or July 15th of the current year,
whichever is later)) in accordance with RCW 84.40.038.
[Statutory Authority: RCW 84.08.010(2) and 84.08.070. 87-05-022 (Order PT 87-2), § 458-15-100, filed 2/13/87.]