Wash. Admin. Code § 458-14-171 - Direct appeals to board of tax appeals
(1) In an appeal involving complex issues or
requiring expertise beyond the board's proficiency, a taxpayer, prior to the
hearing before the board, may file a request with the board for a direct appeal
to the state board of tax appeals without first having been heard by the board.
The taxpayer and assessor (or the assessor's authorized designee) must jointly
sign this request. Without holding a public hearing on the request, the board,
by simple majority vote, shall approve or deny the request within fifteen
calendar days of its receipt.
(2)
If the board denies the request, the board shall notify all parties to the
appeal, in writing, of the denial, and process the taxpayer's appeal as though
no request had been made. The board need not provide reasons for its denial. If
the board fails to act timely on the request, the taxpayer may petition the
board to schedule a hearing on the taxpayer's appeal. Within thirty days of
receipt of the taxpayer's petition, the board will schedule a future date for
the taxpayer's appeal to be heard.
(3) If the board approves the request, the
board shall notify all parties to the appeal, in writing, of the approval, and
shall forward the taxpayer's appeal to the state board of tax appeals together
with the request for direct appeal and the signed approval of the
board.
(4) If the state board of
tax appeals rejects the request, it must do so within thirty calendar days of
receipt of the request and shall at the same time notify all parties and the
board of the reason or reasons for the rejection. In such cases, the board
shall process the taxpayer's appeal as though no request had been
made.
Notes
Statutory Authority: RCW 84.48.200, 84.08.010 and 84.08.070. 95-17-099, § 458-14-171, filed 8/23/95, effective 9/23/95; 93-08-050, § 458-14-171, filed 4/2/93, effective 5/3/93.
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(1) In an appeal involving complex issues or requiring expertise beyond the board's proficiency, a taxpayer, prior to the hearing before the board, may file a request with the board for a direct appeal to the state board of tax appeals without first having been heard by the board. The taxpayer and assessor (or the assessor's authorized designee) must jointly sign this request. Without holding a public hearing on the request, the board, by simple majority vote, shall approve or deny the request within fifteen calendar days of its receipt.
(2) If the board denies the request, the board shall notify all parties to the appeal, in writing, of the denial, and process the taxpayer's appeal as though no request had been made. The board need not provide reasons for its denial. If the board fails to act timely on the request, the taxpayer may petition the board to schedule a hearing on the taxpayer's appeal. Within thirty days of receipt of the taxpayer's petition, the board will schedule a future date for the taxpayer's appeal to be heard.
(3) If the board approves the request, the board shall notify all parties to the appeal, in writing, of the approval, and shall forward the taxpayer's appeal to the state board of tax appeals together with the request for direct appeal and the signed approval of the board.
(4) If the state board of tax appeals rejects the request, it must do so within thirty calendar days of receipt of the request and shall at the same time notify all parties and the board of the reason or reasons for the rejection. In such cases, the board shall process the taxpayer's appeal as though no request had been made.
Notes
Statutory Authority: RCW 84.48.200, 84.08.010 and 84.08.070. 95-17-099, § 458-14-171, filed 8/23/95, effective 9/23/95; 93-08-050, § 458-14-171, filed 4/2/93, effective 5/3/93.