Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-14 - County boards of equalization
Section 458-14-025 - Assessment roll adjustments not requiring board action
Current through Register Vol. 24-06, March 15, 2024
(1) Introduction. The board need not be involved in all determinations made by an assessor relative to property tax matters, but may become involved in instances when a taxpayer appeals from an assessor's determination.
(2) Statutorily required adjustments to the assessment rolls must be made by the assessor as necessary and do not require any board action. Such adjustments include:
(3) Notice of any of the above changes, except for subsection (2)(h) of this section, must be mailed to the taxpayer by the assessor, and must notify the taxpayer of the right to appeal the change to the board and must notify the taxpayer of the time period in which to file his or her petition.
Statutory Authority: RCW 84.08.010, 84.08.070, and 84.48.200. 06-13-034, § 458-14-025, filed 6/14/06, effective 7/15/06; 93-08-050, § 458-14-025, filed 4/2/93, effective 5/3/93; 90-23-097, § 458-14-025, filed 11/21/90, effective 12/22/90.