Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-10 - Accreditation of real property appraisers
Section 458-10-010 - Accreditation of real property appraisers - Implementation - Definitions
Current through Register Vol. 24-06, March 15, 2024
(1) Implementation of accreditation requirements. The rules in this chapter implement the provisions of chapter 36.21 RCW dealing with the accreditation of persons responsible for valuing real property for purposes of taxation. To the extent practical, these rules coordinate accreditation requirements with the requirements for certified and licensed real estate appraisers under chapter 18.140 RCW. The purpose of these rules is to promote uniformity and consistency throughout the state in the education and experience qualifications and maintain minimum standards of competence and conduct of persons responsible for valuing real property for purposes of taxation.
(2) Accreditation required for persons valuing real property for purposes of taxation. Any person responsible for valuing real property for purposes of taxation must be an accredited appraiser. This requirement includes persons acting as assistants or deputies to a county assessor who determine real property values or review appraisals prepared by others. This requirement does not apply to persons working in the county assessor's office who do not exercise appraisal judgment with respect to real property.
(3) Definitions. Unless the context clearly requires otherwise, the following definitions apply throughout chapter 458-10 WAC:
Statutory Authority: RCW 36.21.015, 84.08.010 and 84.08.070. 97-08-068, § 458-10-010, filed 4/1/97, effective 5/2/97.