This rule includes the definitions of terms used throughout
chapter 458-14 WAC regarding county boards of equalization. For the purposes of
chapter 458-14 WAC, the following definitions apply unless the context requires
otherwise:
(1) "Alternate member"
means a board member appointed by the county legislative authority to serve in
the temporary absence of a regular board member.
(2) "Arm's length transaction" means a
transaction between parties under no duress, not motivated by special purposes,
and unaffected by personal or economic relationships between themselves, both
seeking to maximize their positions from the transaction.
(3) "Assessed value" means the value of real
or personal property determined by an assessor.
(4) "Assessment roll" means the record which
contains the assessed values of real and personal property in the
county.
(5) "Assessment year" means
the calendar year when real and personal property is listed and valued by the
assessor and precedes the calendar year when the tax is due and
payable.
(6) "Assessor" means a
county assessor or any person authorized to act on behalf of the
assessor.
(7) "Board" means a
county board of equalization.
(8)
"County financial authority" means the county treasurer or any other person in
a county responsible for billing and collecting property taxes.
(9) "County legislative authority" means the
board of county commissioners or the county legislative body as established
under a home rule charter.
(10)
"Department" means the department of revenue.
(11) "Documentary evidence" means comparable
sales data, cost data, income data, or any other item of evidence, including
maps or photographs, which makes the existence of relevant facts more or less
probable.
(12) "Equalize" means
ensuring that comparable properties are comparably valued and refers to the
process by which the county board of equalization reviews the valuation of real
and personal property on the assessment roll as certified by the assessor, so
that each tract or lot of real property and each article or class of personal
property is entered on the assessment roll at one hundred percent of its true
and fair value.
(13) "Interim
member" means a board member appointed by the county legislative authority to
fill a vacancy of a regular board member. The interim member serves for the
balance of the regular board member's term.
(14) "
Manifest error" means an error in
listing or assessment, which does not involve a
revaluation of property,
including the following:
(a) An error in the
legal description;
(b) A clerical
or posting error;
(c) Double
assessments;
(d) Misapplication of
statistical data;
(e) Incorrect
characteristic data;
(f) Incorrect
placement of improvements;
(g)
Erroneous measurements;
(h) The
assessment of property exempted by law from taxation;
(i) The failure to deduct the exemption
allowed by law to the head of a family; or
(j) Any other error which can be corrected by
reference to the records and valuation methods applied to similarly situated
properties, without exercising appraisal judgment.
(15) "Market value" means the amount of money
a buyer of property willing but not obligated to buy would pay a seller of
property willing but not obligated to sell, taking into consideration all uses
to which the property is adapted and might in reason be applied. True and fair
value is the same as market value or fair market value.
(16) "Member" means a regular member of a
board.
(17) "Reconvene" refers to
the board's limited power to meet to equalize assessments in the current
assessment year after the board's regularly convened session is adjourned, or
to meet to hear matters concerning prior years.
(18) "
Regularly convened session" means the
statutorily mandated session of three to twenty-eight days commencing annually
on the later of:
(a) July 15th;
(b) The first business day following July
15th when it occurs on a Saturday, Sunday, or holiday; or
(c) Within fourteen days of the assessor
certifying the county assessment roll to the board.
(19) "Revaluation" means a change in value of
property based upon an exercise of appraisal judgment.
(20) "Shall" as used in this chapter, unless
the context indicates otherwise, is expressly intended to be
mandatory.
(21) "
Taxpayer" means
the person or entity whose name and address is listed on the assessment rolls,
or their duly authorized agent, personal representative, or guardian.
"
Taxpayer" also includes the person or entity whose name and address should be
listed on the assessment rolls as the owner of the property, but because of a
mistake or delay, is not listed. For example, when the assessment rolls have
not yet been updated after a transfer of property.
A lessee may also be considered a "taxpayer" solely for
pursuing a property tax appeal if the property owner contracted with the lessee
for the purpose of making the lessee responsible for the payment of the
property tax. If the contract is made, the lessee is responsible for providing
the county assessor with a proper and current mailing address.
(22) "Tax year" means the calendar
year when property taxes are due and payable.
