Wash. Admin. Code § 458-14-146 - Conflicts of interest
(1) Board
members shall disqualify themselves from hearing an appeal involving property
owned in whole or in part by members or employees of the board or county
legislative authority or any person related to a member or employee of the
board or county legislative authority by blood or marriage. Board members do
not need to disqualify themselves from hearing an appeal filed by other county
officials, such as the county auditor, sheriff, treasurer, prosecutor,
assessor, judges, or other county officials or their employees.
(2) Board members who are or who have been
real estate agents, appraisers, or assessors shall disqualify themselves from
hearing an appeal regarding property with which they have been involved, until
the property has been revalued subsequent to their involvement in accordance
with the assessor's revaluation cycle, as follows:
(a) Property that they have appraised;
or
(b) Property with which they
have been connected with the purchase or sale; or
(c) Property with which they have in any way
exercised discretion.
(3) If a board cannot achieve a quorum due to
the provisions of subsections (1) and (2) of this section, the board shall
sustain the assessor's determination. The taxpayer shall be advised by the
board of the right to appeal the board's action to the state board of tax
appeals.
Notes
Statutory Authority: RCW 84.48.200, 84.08.010 and 84.08.070. 95-17-099, § 458-14-146, filed 8/23/95, effective 9/23/95; 90-23-097, § 458-14-146, filed 11/21/90, effective 12/22/90.
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(1) Board members shall disqualify themselves from hearing an appeal involving property owned in whole or in part by members or employees of the board or county legislative authority or any person related to a member or employee of the board or county legislative authority by blood or marriage. Board members do not need to disqualify themselves from hearing an appeal filed by other county officials, such as the county auditor, sheriff, treasurer, prosecutor, assessor, judges, or other county officials or their employees.
(2) Board members who are or who have been real estate agents, appraisers, or assessors shall disqualify themselves from hearing an appeal regarding property with which they have been involved, until the property has been revalued subsequent to their involvement in accordance with the assessor's revaluation cycle, as follows:
(a) Property that they have appraised; or
(b) Property with which they have been connected with the purchase or sale; or
(c) Property with which they have in any way exercised discretion.
(3) If a board cannot achieve a quorum due to the provisions of subsections (1) and (2) of this section, the board shall sustain the assessor's determination. The taxpayer shall be advised by the board of the right to appeal the board's action to the state board of tax appeals.
Notes
Statutory Authority: RCW 84.48.200, 84.08.010 and 84.08.070. 95-17-099, § 458-14-146, filed 8/23/95, effective 9/23/95; 90-23-097, § 458-14-146, filed 11/21/90, effective 12/22/90.