(1) An
appellant must submit a notice of appeal that substantially contains the
following:
(a) The appellant's name, mailing
address, telephone number, email address, and that of the representative, if
any.
(b) The name of the respondent
together with the respondent's mailing and email address, and phone number, if
known.
The board may add additional respondents in order to ensure
that all necessary entities are a party to the appeal.
(c) A copy of the order, decision, or
determination appealed from.
(d)
The type of tax.
(i) In excise tax cases, the
amount of the tax in controversy and the period at issue;
(ii) In property tax cases, the parcel number
of the property, the assessment-year at issue, the value determined by the
local board of equalization, and the appellant's contended value; and
(iii) In property tax exemption cases, the
parcel number of the property, and the year(s) for which the exemption is at
issue.
(e) A notice of
intent that the hearing be formal and held pursuant to the Administrative
Procedure Act.
(f) The relief
sought.
(g) The signature or
acknowledgment, electronic or otherwise, by the appellant or the appellant's
representative that all the information contained in the notice of appeal is
true and correct to the best of his or her knowledge, and that he or she will
comply with the rules of conduct in this chapter.
(2) The board may, upon motion of a party or
upon its own motion, require additional information or explanation of any
matter stated in a notice of appeal.
Notes
Wash. Admin. Code §
456-09-310
Amended by
WSR
22-05-051, Filed 2/9/2022, effective
3/12/2022
Statutory Authority:
RCW
82.03.170. 05-13-141, §
456-09-310, filed 6/21/05,
effective 8/1/05; 98-22-039, §
456-09-310, filed 10/29/98,
effective 11/29/98. Statutory Authority:
RCW
82.03.170,
34.05.250,
82.03.140 and
82.03.160. 90-11-105, §
456-09-310, filed 5/22/90,
effective 6/22/90. Statutory Authority:
RCW
82.03.170. 89-10-056 (Order 89-02), §
456-09-310, filed
5/2/89.
