Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-14 - County boards of equalization
Section 458-14-026 - Assessment roll corrections agreed to by taxpayer
Current through Register Vol. 23-24, December 15, 2023
(1) The assessor must make a correction to the assessment roll for the current assessment year when the correction involves an error in the determination of the valuation of property and the following conditions are met:
(2) The assessor must immediately notify the board of any corrections to the assessment roll made in accordance with subsection (1) of this rule, with a copy of the notification provided to the taxpayer, and the taxpayer's petition shall be deemed withdrawn as of the date of notification to the board.
Amended by WSR 16-06-042, Filed 2/24/2016, effective 3/26/2016
Statutory Authority: RCW 84.08.010, 84.08.070, and 84.48.200. 06-13-034, § 458-14-026, filed 6/14/06, effective 7/15/06; 93-08-050, § 458-14-026, filed 4/2/93, effective 5/3/93.