Title 456 WAC — Tax Appeals, Board of

Chapter 456-09 Formal hearings—Practice and procedure.

Wash. Admin. Code § 456-09-001 Purpose and application of chapter.

(1) This chapter explains the practice and procedure of formal hearings conducted before the board of tax appeals (board) in accordance with the Administrative Procedure Act, chapter 34.05 RCW. This chapter adds to but does not replace the provisions in chapter 82.03 RCW.

(2) The rules of practice and procedure contained in this chapter will be construed to secure the just, speedy, and efficient determination of every appeal.

(3) To the extent these rules differ from the model rules adopted by the chief administrative law judge pursuant to RCW 34.05.250 and chapter 10-08 WAC, these rules will prevail.

(4) Where procedures are not addressed by this chapter or chapter 10-08 WAC, the board may, upon its own motion or upon written motion by any party, refer to and apply any rule provided for in the Washington state superior court civil rules, including the rules of evidence.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-001, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-001, filed 6/21/05, effective 8/1/05.

Wash. Admin. Code § 456-09-010 Formal and informal hearings.

(1) A party making an appeal may choose either a formal or informal hearing in its written notice of appeal. Formal hearings are conducted pursuant to the Administrative Procedure Act, chapter 34.05 RCW, and the rules of practice and procedure of this chapter. Informal hearings are conducted pursuant to chapter 456-10 WAC. Failure to choose a formal hearing will result in the proceeding being conducted as informal.

(2) A formal decision of the board is subject to judicial review pursuant to RCW 34.05.570. Judicial review is limited to the record made of the proceedings before the board. The record includes a verbatim account of the hearings together with the evidence, pleadings, and documents submitted by the parties. In appeals from a decision of a board of equalization, the record includes the decision of that board together with the evidence submitted to it pursuant to WAC 458-14-170.

(3) An appeal may be converted from a formal to an informal proceeding at any time up to 30 calendar days before the date of the hearing as long as the parties submit a notice signed by all parties of the intent to convert the proceedings. Informal proceedings are explained in WAC 456-10.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-010, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-010, filed 6/21/05, effective 8/1/05
WSR 94-07-044, § 456-09-010, filed 3/10/94, effective 4/10/94
WSR 89-10-056 (Order 89-02), § 456-09-010, filed 5/2/89.

Wash. Admin. Code § 456-09-110 Definitions.

(1) In this chapter, the subsequent terms have the following meanings:

(a) "Appellant" means a person or entity who appeals any order or decision.

(b) "Board" means the board of tax appeals as described in chapter 82.03 RCW, and chapters 456-09 and 456-10 WAC. Where appropriate, the term "board" also refers to the designated hearing officers, tax referees, or agents of the board of tax appeals.

(c) "Decision" means a written judgment or ruling issued by the board, designated hearing officers, tax referees, or agents of the board of tax appeals.

(d) "File" means to present or deliver. Filings with the board may be delivered personally, by mail, by commercial delivery service, by fax, or by electronic transmission as provided in these rules. The terms "to file" and "to submit" are used interchangeably.

(e) "Order" means a written direction given by the board instructing that some act be done or that some act is prohibited. Orders are not appealable unless otherwise provided by law.

(f) "Party" means any person or entity who is an appellant, respondent, or intervenor.

(g) "Presiding officer" or "hearing officer" means any member of the board, tax referee, or any person who is assigned to conduct a conference or hearing by the board. The presiding officer has the authority outlined in WAC 10-08-200 and chapter 34.05 RCW.

(h) "Respondent" means a person or entity who is listed as a responding party in any appeal.

(i) "Submit" means to present or to deliver to the board. Submissions may be delivered personally, by mail, by commercial delivery service, by fax or by electronic transmission as provided in these rules. The terms "to submit" and "to file" are used interchangeably.

(j) "Transmit" means to deliver electronically.

(2) If a term has not been defined in this section, the board will interpret the term as having its ordinary meaning.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-110, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-110, filed 6/21/05, effective 8/1/05
WSR 95-05-033 (Order 95-01), § 456-09-110, filed 2/8/95, effective 3/11/95. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. WSR 90-11-105, § 456-09-110, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-056 (Order 89-02), § 456-09-110, filed 5/2/89.

Wash. Admin. Code § 456-09-210 Appearance and practice before the board.

Practice before the board in formal proceedings is limited to the following:

(1) Taxpayers who are natural persons representing themselves;

(2) Attorneys at law duly qualified and entitled to practice in the highest court of any state;

(3) An authorized officer, partner, or full-time employee of an individual firm, association, partnership, or corporation who appears with the permission of such firm, association, partnership, or corporation;

(4) County assessors or their duly authorized representatives;

(5) Certified public accountants currently licensed in any state; and

(6) Other persons permitted by law.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-210, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-210, filed 6/21/05, effective 8/1/05
WSR 91-07-038 (Order 91-01), § 456-09-210, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. WSR 90-11-105, § 456-09-210, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-056 (Order 89-02), § 456-09-210, filed 5/2/89.

Wash. Admin. Code § 456-09-220 Rules of professional conduct.

(1) All persons appearing in proceedings before the board are required to follow the rules of professional conduct (RPC) required of attorneys before the courts of Washington. If any such person does not follow these standards, the hearing officer may, in his/her discretion and depending on the circumstances, admonish or reprimand such person, exclude such person from further participation in the proceedings, adjourn the hearing, or report the matter to the board. Outside of the proceedings, all persons are required to treat all parties, representatives, and the board's staff courteously and fairly both inside and outside of the proceedings.

(2) The board in its discretion, either upon referral by a hearings officer or on its own motion, after information comes to light that establishes to the board a question regarding a person's ethical conduct and fitness to practice before the board, and after notice and hearing, may take appropriate disciplinary action including, but not limited to, refusal to permit such person to appear or appear in a representative capacity in any proceeding before the board.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-220, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-220, filed 6/21/05, effective 8/1/05
WSR 89-10-056 (Order 89-02), § 456-09-220, filed 5/2/89.

Wash. Admin. Code § 456-09-230 Ex parte communication.

Neither the board nor any person may make or attempt to make any ex parte communications with a member of the board, presiding officer, or tax referee which is prohibited by the Administrative Procedure Act. Attempts by anyone to make such prohibited ex parte communications will be subject to the sanctions in WAC 456-09-220 and 456-09-750. Communication with the board's administrative staff or executive director are not considered ex parte communication.

History

Statutory Authority: RCW 82.03.170. WSR 25-02-077, s 456-09-230, filed 12/24/24, effective 1/24/25
WSR 22-05-051, § 456-09-230, filed 2/9/22, effective 3/12/22
WSR 95-05-033 (Order 95-01), § 456-09-230, filed 2/8/95, effective 3/11/95. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. WSR 90-11-105, § 456-09-230, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-056 (Order 89-02), § 456-09-230, filed 5/2/89.

Wash. Admin. Code § 456-09-300 Initiating an appeal.

(1) Those who wish to initiate an appeal must file an original notice of appeal and a copy of the order or determination that is being appealed.

(2) The board will acknowledge receipt of a notice of appeal in writing to all parties in excise tax appeals within 30 days of receipt. The board may acknowledge receipt of a notice of appeal in all other cases.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-300, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-300, filed 6/21/05, effective 8/1/05.

Wash. Admin. Code § 456-09-310 Contents of notice of appeal.

(1) An appellant must submit a notice of appeal that substantially contains the following:

(a) The appellant's name, mailing address, telephone number, email address, and that of the representative, if any.

(b) The name of the respondent together with the respondent's mailing and email address, and phone number, if known. The board may add additional respondents in order to ensure that all necessary entities are a party to the appeal.

(d) The type of tax.

(i) In excise tax cases, the amount of the tax in controversy and the period at issue;

(ii) In property tax cases, the parcel number of the property, the assessment-year at issue, the value determined by the local board of equalization, and the appellant's contended value; and

(iii) In property tax exemption cases, the parcel number of the property, and the year(s) for which the exemption is at issue.

(e) A notice of intent that the hearing be formal and held pursuant to the Administrative Procedure Act.

(f) The relief sought.

(g) The signature or acknowledgment, electronic or otherwise, by the appellant or the appellant's representative that all the information contained in the notice of appeal is true and correct to the best of his or her knowledge, and that he or she will comply with the rules of conduct in this chapter.

(2) The board may, upon motion of a party or upon its own motion, require additional information or explanation of any matter stated in a notice of appeal.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-310, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-310, filed 6/21/05, effective 8/1/05
WSR 98-22-039, § 456-09-310, filed 10/29/98, effective 11/29/98. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. WSR 90-11-105, § 456-09-310, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-056 (Order 89-02), § 456-09-310, filed 5/2/89.

Wash. Admin. Code § 456-09-315 Deadlines for submitting a notice of appeal.

(1) The jurisdiction of the board is limited to those appeals that comply with and are filed by the deadlines stated in this section or the statute governing the respective agency or proceeding involved.

(a) For appeals of a denial of petition or notice of determination for a reduction or refund taken pursuant to RCW 82.03.190, 30 days from the date the determination was mailed or transmitted.

(b) For appeals from a county board of equalization pursuant to RCW 84.08.130, 30 days from the date the decision was mailed or transmitted.

(c) For appeals by an assessor or landowner from an order of the director of revenue made pursuant to RCW 84.08.010 and 84.08.060, 30 days from the date the determination was mailed or transmitted.

(d) For appeals by an assessor or owner of an intercounty public utility or private car company from determinations by the director of revenue of equalized assessed valuation of property and its apportionment made pursuant to chapters 84.12 and 84.16 RCW, 30 days from the date the order was mailed or transmitted.

(e) For appeals by an assessor, landowner, or owner of an intercounty public utility or private car company from a determination of any county indicated ratio for such county compiled by the department of revenue pursuant to RCW 84.48.075, 15 days from the date the certification was mailed or transmitted.

(f) For appeals from the decisions of sale price of second class shorelands on navigable lakes by the department of natural resources pursuant to RCW 79.94.210, 30 days from the date the notification was mailed or transmitted.

(g) For appeals from urban redevelopment property tax apportionment district proposals established by governmental ordinances pursuant to RCW 39.88.060, 30 days from the date the ordinance was mailed or transmitted.

(h) For appeals from interest rates as determined by the department of revenue for use in valuing farmland under current use assessment pursuant to RCW 84.34.065, 30 days after the rate was published.

(i) For appeals from revisions to stumpage value tables used to determine value by the department of revenue pursuant to RCW 84.33.091, on or before the 60th day after the date of final adoption.

(j) For appeals from the denial of tax exemption application by the department of revenue pursuant to RCW 84.36.850, 30 days from the date the determination was mailed or transmitted.

(2) All time periods set forth in this section are expressed in calendar days unless otherwise noted. If the last date for submitting the notice of appeal falls upon a Saturday, Sunday or legal holiday as defined in RCW 1.16.050(1), the submission will be considered timely if submitted on the next business day by 5:00 p.m. Pacific Time.

(3) Any party may file a written motion to challenge the jurisdiction of the board. The board may, upon its own motion, raise a question about jurisdiction.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-315, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-315, filed 6/21/05, effective 8/1/05. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. WSR 90-11-105, § 456-09-315, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-056 (Order 89-02), § 456-09-315, filed 5/2/89.

Wash. Admin. Code § 456-09-325 Date and manner of submitting a notice of appeal.

(1) A notice of appeal is considered submitted on the date of receipt by the board at its Olympia office if the notice of appeal is hand delivered. The board's date stamp will be evidence of the date of receipt. If the notice of appeal is mailed, the postmark will be evidence of the date of submission.

(2) A notice of appeal may be submitted by fax, electronic mail, or uploaded through the board's website. A submission will not be considered timely unless received by 5:00 p.m. Pacific Time on the date due. The date and time indicated by the board's fax or computer will be evidence of the date and time of receipt.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-325, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-325, filed 6/21/05, effective 8/1/05
WSR 98-22-039, § 456-09-325, filed 10/29/98, effective 11/29/98
WSR 95-05-033 (Order 95-01), § 456-09-325, filed 2/8/95, effective 3/11/95
WSR 94-07-044, § 456-09-325, filed 3/10/94, effective 4/10/94
WSR 91-07-038 (Order 91-01), § 456-09-325, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. WSR 90-11-105, § 456-09-325, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-056 (Order 89-02), § 456-09-325, filed 5/2/89.

Wash. Admin. Code § 456-09-335 Response to a notice of appeal.

(1) The respondent must submit a response to the notice of appeal within 30 calendar days of the board acknowledging receipt of the notice of appeal, unless otherwise ordered, together with proof of service pursuant to WAC 456-09-345.

(2) The response must include:

(a) The respondent's name, mailing address, telephone number, email address, and that of the representative, if any;

(b) The type of tax.

(i) In property tax cases, the parcel number of the property, the assessment year at issue, and the respondent's contended value; and

(ii) In property tax exemption cases, the parcel number of the property, and the year(s) for which the exemption is at issue.

(d) The relief sought; and

(e) A signature or acknowledgment, electronic or otherwise, by the respondent or the respondent's representative that all the information contained in the response is true and correct to the best of his or her knowledge, and that he or she will comply with the rules of conduct in this chapter.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-335, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-335, filed 6/21/05, effective 8/1/05
WSR 89-10-056 (Order 89-02), § 456-09-335, filed 5/2/89.

Wash. Admin. Code § 456-09-340 Intervention.

(1) Any person or entity whose interest may be substantially affected by an appeal may petition the board to be granted status as an intervenor.

(2) In determining whether a petitioner qualifies as an intervenor, the presiding officer will apply the rules of the superior courts of this state.

(3) If the presiding officer grants intervention, he or she may impose conditions upon the intervenor's participation, either at the time that intervention is granted or at any subsequent time. Conditions may include:

(a) Limiting participation to designated issues in which the intervenor has a particular and demonstrated interest;

(b) Limiting the use of discovery, cross-examination, and other procedures to promote the orderly and prompt conduct of the proceedings; and

(c) Requiring two or more intervenors to combine their presentations of evidence, argument, cross-examination, discovery, and other participation in the proceedings.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-340, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-340, filed 6/21/05, effective 8/1/05
WSR 95-05-033 (Order 95-01), § 456-09-340, filed 2/8/95, effective 3/11/95
WSR 89-10-056 (Order 89-02), § 456-09-340, filed 5/2/89.

Wash. Admin. Code § 456-09-345 Service and filing of documents and proof of service.

(1) All notices, pleadings, exhibits, correspondence specific to an appeal, and other papers submitted to the board must be served on all counsel and representatives of record, and to unrepresented parties or on their designated agents, or to other persons or entities as required by law.

(a) Service must be made personally or, unless otherwise provided by law, by first-class, registered, or certified mail; by fax; by commercial delivery company; or electronically.

(b) Service by mail will be considered completed as evidenced by the postmark. Service by fax will be considered completed as evidenced by a confirmation of transmission. Service by commercial delivery will be considered completed on delivery to the delivery company. Electronic service will be considered completed as evidenced by a sent receipt or the equivalent.

(2) Receipt by the board, together with one of the following, will serve as proof of service:

(a) A copy was mailed to each party or his or her attorney or representative;

(b) A copy was faxed, to each party to the proceeding or his or her attorney or representative;

(d) A copy was electronically transmitted to each party or his or her attorney or representative.

(3) All notices, pleadings, exhibits, correspondence specific to an appeal, and other papers are considered filed with the board:

(a) On the date of receipt by the board at its Olympia office if the document is hand delivered, commercially delivered, or mailed. The board's date stamp will be evidence of the date of receipt; or

(b) On the date and time indicated by the board's fax or computer, if the document is submitted by fax, electronic mail, or uploaded through the board's website as long as the document shows it was received by 5:00 p.m. Pacific Time on the date due.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-345, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-345, filed 6/21/05, effective 8/1/05
WSR 89-10-056 (Order 89-02), § 456-09-345, filed 5/2/89.

Wash. Admin. Code § 456-09-510 Limitations on discovery.

(1) If applicable and not in conflict with this chapter, the board will apply the statutes and court rules regarding pretrial procedures and discovery used in civil cases in the state of Washington's superior courts.

(2) The board may limit or prohibit discovery on its own motion or on a motion made by any party. The board may also condition the use of discovery on a showing of necessity and the unavailability of other means. In exercising such discretion, the board will consider the criteria set forth in RCW 34.05.446.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-510, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-510, filed 6/21/05, effective 8/1/05
WSR 89-10-056 (Order 89-02), § 456-09-510, filed 5/2/89.

Wash. Admin. Code § 456-09-520 Subpoena.

Subpoenas will be issued and enforced, and witness fees paid, as provided in RCW 34.05.446. Parties who wish to issue a subpoena must comply with the requirements in WAC 10-08-120.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-520, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-520, filed 6/21/05, effective 8/1/05. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. WSR 90-11-105, § 456-09-520, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-056 (Order 89-02), § 456-09-520, filed 5/2/89.

Wash. Admin. Code § 456-09-530 Settlement conference.

(1) At any time prior to a hearing, the board may, on its own motion or a written request of a party, order a settlement conference. The conference will be scheduled with at least 14 calendar days' notice to each party, and occur at a time and place determined by the board.

(2) In the event a settlement conference is unsuccessful, a hearing will be set. The presiding officer of the hearing will not be the person who conducted the settlement conference.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-530, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-530, filed 6/21/05, effective 8/1/05. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. WSR 90-11-105, § 456-09-530, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-056 (Order 89-02), § 456-09-530, filed 5/2/89.

Wash. Admin. Code § 456-09-540 Prehearing conference.

(1) The board, on its own motion or a request of a party, may conduct a prehearing conference to consider:

(a) Simplification of issues;

(b) The necessity or desirability of amending the pleadings or other documents;

(d) Limitations on the number and consolidation of witness examinations;

(e) Procedural matters;

(f) Deadlines for completing discovery, disclosures of fact and expert witnesses, submissions of stipulations of facts and exhibit lists, and filing of briefs;

(g) The manner of identifying exhibits and attachments to briefs, motions, and other pleadings;

(h) The number of copies to be submitted; and

(i) Other matters that may help to dispose of the case in whole or in part, or streamline the proceeding.

(2) Prehearing conferences may be held by phone, video, or other electronic means, or in-person as specified by the presiding officer.

(3) Following the prehearing conference, the board will issue an order outlining the action taken at the prehearing conference, and any agreements made by the parties. The order will control the course of the proceeding unless modified for good cause by a subsequent order.

(4) Documentary evidence that is not submitted as outlined in the prehearing conference order will not be allowed into evidence absent a clear showing that the party offering the evidence had good cause for failing to comply with the order.

(5) Nothing in this rule will be construed to limit the right of the parties to settle the appeal at any time.

(6) The board has authority to issue a prehearing order even if a prehearing conference has not been held.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-540, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-540, filed 6/21/05, effective 8/1/05
WSR 95-05-033 (Order 95-01), § 456-09-540, filed 2/8/95, effective 3/11/95
WSR 89-10-056 (Order 89-02), § 456-09-540, filed 5/2/89.

Wash. Admin. Code § 456-09-545 Summary judgment.

A motion for summary judgment may be granted if the written record shows that, viewing the evidence in a light most favorable to the nonmoving party, there is no genuine issue as to any material fact and that a party is entitled to judgment as a matter of law. Motions for summary judgment must comply with WAC 456-09-555.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-545, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-545, filed 6/21/05, effective 8/1/05.

Wash. Admin. Code § 456-09-550 Time for filing evidence, briefs, replies, witness lists, stipulations, and documentary evidence.

(1) In the absence of a prehearing order, evidence, briefs, and other documents must be submitted to the board by the following deadlines:

(a) A list of fact or expert witnesses who will testify at the hearing must be submitted to the board together with proof of service pursuant to WAC 456-09-345 at least 100 days before the hearing. Three copies are required if the proceeding occurs in front of the entire board.

(b) Any factual stipulations must be submitted to the board together with proof of service pursuant to WAC 456-09-345 at least 55 days before the hearing. Three copies are required if the proceeding occurs in front of the entire board.

(c) Documentary evidence to be introduced at a hearing must be submitted to the board together with proof of service pursuant to WAC 456-09-345. Documentary evidence must be introduced at least 38 calendar days before the hearing. Each page of documentary evidence must be numbered and indicate whether it is submitted by the appellant or respondent. A list of the documentary evidence submitted must be filed at the same time.

(d) Pretrial motions, if any, must be submitted to the board together with proof of service pursuant to WAC 456-09-345. Pretrial motions must be submitted at least 38 days before the hearing. Three copies are required if the proceeding occurs in front of the entire board.

(e) Summary judgment motions, if any, must be submitted to the board together with proof of service pursuant to WAC 456-09-345. Summary judgment motions must be submitted at least 38 days before the hearing. Three copies are required if the proceeding occurs in front of the entire board.

(f) Trial briefs are required and must be submitted to the board together with proof of service pursuant to WAC 456-09-345. Trial briefs must be submitted at least 31 days before the hearing. Three copies are required if the proceeding occurs in front of the entire board.

(g) Responses or response briefs are not required, but if submitted to the board, the responding party must include proof of service pursuant to WAC 456-09-345. Responses and response briefs must be submitted according to the timeline outlined in the prehearing order. Three copies are required if the proceeding occurs in front of the entire board.

(h) Replies to any motion or brief are not required but when filed must be submitted to the board together with proof of service pursuant to WAC 456-09-345. Replies must be submitted at least 17 calendar days before the hearing. Three copies are required if the proceeding occurs in front of the entire board.

(i) Posthearing briefing and proposed findings of fact and conclusions of law may be required by the board. If so, this document must be submitted together with proof of service pursuant to WAC 456-09-345. Proposed findings of fact and conclusions of law must be received by the board no later than the date specified by the board, or if no date is specified, no later than 21 calendar days after a hearing. Three copies are required if the proceeding occurs in front of the entire board.

(2) Failure to comply with these requirements or the prehearing order may be grounds to exclude evidence, witnesses, replies, responses, or briefs, or to dismiss the appeal in accordance with WAC 456-09-750.

History

Statutory Authority: RCW 82.03.170. WSR 25-02-077, s 456-09-550, filed 12/24/24, effective 1/24/25
WSR 22-05-051, § 456-09-550, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-550, filed 6/21/05, effective 8/1/05
WSR 89-10-056 (Order 89-02), § 456-09-550, filed 5/2/89.

Wash. Admin. Code § 456-09-551 Limits on exhibits and evidence.

(1) Each party must indicate the specific pages it intends to rely on, if any, from the body from which the party appeals. Failure to indicate specific page numbers will result in the presumption that the party does not intend to rely on the underlying record, and instead intends to submit and rely only on new evidence.

(2) Each party may submit evidence and/or exhibits in support of its appeal; however, submissions are limited to the page limitations below. These page limitations exclude the findings or determination of the body from which the decision or finding is appealed, audit documents, property tax assessments, and formal appraisals from a licensed appraiser:

(a) For residential property tax appeals, each party is limited to submitting a total of 175 pages per assessment-year appealed, including any evidence from the record of the county board of equalization not excluded as outlined above which the party intends to rely on;

(b) For commercial property tax appeals, each party is limited to submitting a total of 275 pages per assessment-year appealed, including any evidence from the record of the county board of equalization not excluded as outlined above which the party intends to rely on;

(c) For property tax exemption appeals, each party is limited to submitting a total of 375 pages, including any evidence from the record of the department of revenue not excluded as outlined above which the party intends to rely on;

(d) For department of revenue excise tax appeals, each party is limited to submitting a total of 500 pages, including any evidence from the record of the department of revenue not excluded as outlined above which the party intends to rely on, if any;

(e) For all other appeals, including appeals to reconvene a county board of equalization, each party is limited to submitting a total of 175 pages, including any evidence from the record of the body from which a decision is appealed and not excluded as outlined above, and which the party intends to rely on.

(3) A party may file a motion with the board to submit evidence and/or exhibits up to 1,000 pages, which the board will grant for good cause. Requests for submissions beyond 1,000 pages are strongly discouraged, and will only be granted if justice so requires. Exceeding the page limits without the board's advance, written permission may result in the hearing being continued, or the exclusion of evidence beyond the page limits.

(4) For property tax appeals, the board strongly encourages each party to submit the following exhibits or evidence in the following instances:

(a) A table of comparable sales if the party intends to rely on such evidence. The table should include at least the age, size, sales price, date of sale, and location relative to the subject property of each comparable sale. A suggested table is available on the board's website or by contacting the board's staff.

(b) An income approach to valuation outline if the party intends to rely on such evidence. The outline should include at least the subject property's square footage, contended price per square foot, vacancy rate, operating expenses, income, and capitalization rate.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-551, filed 2/9/22, effective 3/12/22.

Wash. Admin. Code § 456-09-552 Amicus.

(1) Any person or entity whose interest may be substantially affected by a proceeding before the board may request status as an amicus. The request must be made by written motion, and must comply with WAC 456-09-555 and 456-09-345.

(2) The motion requesting amicus status must include:

(a) The applicant's interest, or the interest of the person or group represented by applicant, in the proceeding before the board;

(b) The applicant's familiarity with the issues in the proceeding before the board, and with the scope of the arguments presented or to be presented by the parties;

(d) The applicant's reason as to why additional argument is necessary on the issues identified.

(3) The deadline for filing an amicus brief is the same as the deadline for the filing of the brief for the party whose position the amicus supports.

(4) The board, on its own motion and with notice to the parties, may request a brief of amicus from any person or entity deemed to be substantially affected by a proceeding.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-552, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-552, filed 6/21/05, effective 8/1/05.

Wash. Admin. Code § 456-09-555 Motions.

(1) Any request for an order or ruling or a request for relief is considered a motion. Every motion, unless made during hearing, must be in writing and include:

(a) A statement of the relief sought;

(b) The basis for the relief;

(c) A statement that the moving party made a good faith effort to meet and confer with the other party or parties to resolve the subject of the motion;

(d) A request for oral argument, if any, and if so, how much time the party desires; and

(e) Proof of service pursuant to WAC 456-09-345.

(2) All motions must be properly captioned and signed by the party, their attorney, or their representative.

(3) At the discretion of the board, a hearing on a motion may be held in person, by phone, by video, or by other electronic means.

(4) A response to a motion must be submitted to the board and opposing parties within 14 calendar days of the date the motion was served on the responding party together with proof of service pursuant to WAC 456-09-345.

(5) Any reply must be filed within five calendar days of the board's receipt of the response. A reply is limited to addressing the facts and arguments presented in the response.

(6) In cases where good cause is shown for a motion to be filed less than 14 days before a hearing or significant submission date, the board may alter the response deadline. The board will notify the parties of changes to response deadlines within one business day of the motion filing.

History

Statutory Authority: RCW 82.03.170. WSR 25-02-077, s 456-09-555, filed 12/24/24, effective 1/24/25
WSR 22-05-051, § 456-09-555, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-555, filed 6/21/05, effective 8/1/05.

Wash. Admin. Code § 456-09-557 Requirements for briefs, motions, responses, replies, memorandum, and other documentary evidence.

(1) All briefs, motions, responses, replies, and memorandum must:

(a) Be legibly printed on letter-size paper (8-1/2 by 11 inches). All margins must be a minimum of one inch. This rule also applies to attachments unless the nature of the attachment makes compliance impractical.

(b) Be double spaced and in 12 point or larger type in one of the following fonts or their equivalent: Times New Roman, Courier, CG Times, or Arial. Footnotes may be single spaced in 10 point or larger type. This rule also applies to attachments unless the nature of the attachment makes compliance impractical.

(c) Include a signature block that the signer certifies the number of words in the brief, motion, or memorandum that substantially states: "I certify that this memorandum contains ..... words, in compliance with the board's rules."

(d) Refrain from including, or partially redact where inclusion is necessary, the following personal data identifiers from all documents filed or used as exhibits, unless otherwise ordered by the board:

(i) Dates of birth - Redact to the year of birth, unless deceased;

(ii) Social Security numbers and taxpayer-identification numbers - Redact in their entirety;

(iii) Financial accounting information - Redact identification numbers to the last four digits; and

(iv) Driver license numbers - Redact in their entirety.

(2) In the absence of a prehearing order, the following word limits will apply:

(a) Trial briefs may not exceed 12,000 words (approximately 24 pages).

(b) Motions in limine and any brief in opposition may not exceed 9,000 words (approximately 18 pages).

(c) Dispositive motions, including motions for summary judgment and motions to dismiss, must not exceed 12,000 words (approximately 24 pages). Responses must not exceed 12,000 words, and replies 6,000 words (approximately 12 pages).

(d) Exceptions and motions for reconsideration and any responses must not exceed 3,000 words (approximately six pages).

(e) All other motions must not exceed 3,000 words (approximately six pages), and responses 1,500 words (approximately three pages).

(3) The board may refuse to consider any text, including footnotes, which is beyond the word limit. Captions, tables of contents, tables of authorities, signature blocks, and certificates of service need not be included within the word limit.

(4) Motions to file over-length motions or briefs are disfavored, but may be filed subject to the following:

(a) The motion must be no more than 1,000 words (approximately two pages) in length, and must request a specific number of additional words; and

(b) No opposition to the motion may be filed unless requested by the board.

If the board grants leave to file an over-length motion, the brief in opposition will automatically be allowed an equal number of additional words. In all cases, the reply brief cannot exceed one-half the total length of the brief filed in opposition.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-557, filed 2/9/22, effective 3/12/22.

Wash. Admin. Code § 456-09-560 Postponement, continuance, and extensions of time.

(1) Postponements, continuances, and extensions of time may be ordered by the board on its own motion.

(2) Requests to postpone, continue, extend the time, or reschedule the prehearing conference must be made in writing and comply with WAC 456-09-555 and 456-09-345. The moving party must show good cause as to why a new date and time is needed.

(3) Requests to postpone, continue, extend the time, or reschedule the hearing date must be made in writing, comply with WAC 456-09-555 and 456-09-345, and be filed 30 calendar days before the scheduled hearing. The moving party must show good cause as to why a new date and time is needed. The presiding officer will decide whether to hear argument and will rule on the request.

(4) Other requests for a postponement, continuance, or extension of time must be timely, in writing, and comply with WAC 456-09-555 and 456-09-345. The presiding officer will decide whether to hear argument and will rule on the request.

(5) This section does not extend any deadline to file an initial appeal.

History

Statutory Authority: RCW 82.03.170. WSR 25-02-077, s 456-09-560, filed 12/24/24, effective 1/24/25
WSR 22-05-051, § 456-09-560, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-560, filed 6/21/05, effective 8/1/05
WSR 89-10-056 (Order 89-02), § 456-09-560, filed 5/2/89.

Wash. Admin. Code § 456-09-565 Teleconference proceeding.

All or part of a hearing, prehearing, or settlement conference may be conducted by phone, video, or other electronic means. Each party and participant in the proceeding will have an opportunity to hear and effectively participate in the proceeding.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-565, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-565, filed 6/21/05, effective 8/1/05.

Wash. Admin. Code § 456-09-570 Requirements for a notice of hearing.

(1) A notice of a hearing will be sent or transmitted to all parties and to those granted intervention or amicus status at least 20 calendar days before the hearing date unless a different period is required by law. The notice will include the information specified in RCW 34.05.434, and whether the hearing will be conducted by phone, video or other electronic means.

(2) The notice will state that if a limited-English speaking or hearing-impaired party or witness needs an interpreter, a qualified interpreter will be appointed at no cost. The notice will include a form to indicate whether an interpreter is needed and in what language and dialect.

(3) The notice will also state that a party or witness with disabilities may request reasonable accommodations to allow for effective participation in the proceedings. The notice will include a form to describe the reasonable accommodations requested.

(4) Notice of the requirements listed in this section may be waived if the waiver is knowing and voluntary.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-570, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-570, filed 6/21/05, effective 8/1/05
WSR 89-10-056 (Order 89-02), § 456-09-570, filed 5/2/89.

Wash. Admin. Code § 456-09-575 Hearing notices for limited-English speaking parties.

If the board is notified or otherwise made aware that a limited-English-speaking person as defined in RCW 2.43.020 is a party, all notices about the hearing, including continuances and dismissals:

(1) Must be written in the primary language of the party; or

(2) Must include a notice in the primary language of the party which describes the significance of the notice and how the party may receive assistance in understanding and responding to the notice.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-575, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-575, filed 6/21/05, effective 8/1/05.

Wash. Admin. Code § 456-09-740 Testimony under oath.

(1) Every person testifying before the board must swear or affirm in any manner allowed in chapter 5.28 RCW that the person's testimony will be truthful.

(2) Every interpreter will take an oath affirming that the interpreter will make a true interpretation to the person being examined in a language or in a manner which the person understands, and that the interpreter will repeat the statements of the person being examined to the board, in the English language, to the best of the interpreter's skill and judgment.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-740, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-740, filed 6/21/05, effective 8/1/05. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. WSR 90-11-105, § 456-09-740, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-056 (Order 89-02), § 456-09-740, filed 5/2/89.

Wash. Admin. Code § 456-09-742 Recording devices.

(1) All hearings will be recorded by manual, electronic, or other recording device.

(2) Photographic and recording equipment of others will be permitted at hearings; however, the presiding officer may impose such conditions upon their use as deemed necessary to prevent disruption of the hearing, or when a statute or law limits such use.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-742, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-742, filed 6/21/05, effective 8/1/05. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. WSR 90-11-105, § 456-09-742, filed 5/22/90, effective 6/22/90.

Wash. Admin. Code § 456-09-743 Hearing procedure.

(1) Unless otherwise ordered, hearings will be conducted in the following format:

(a) Administration of an oath to all persons testifying;

(b) The appellant's opening statement;

(d) The appellant's case in chief:

(i) Direct examination of witness;

(ii) Cross-examination by the respondent;

(iii) Redirect examination by the appellant;

(iv) Recross examination;

(v) The above procedure is followed for each witness.

(e) The respondent's case in chief:

(i) Direct examination of witness;

(ii) Cross-examination by the appellant;

(iii) Redirect examination by the respondent;

(iv) Recross examination;

(v) The above procedure is followed for each witness.

(f) The appellant's rebuttal, following the procedure in subsection (d) for each witness;

(g) The appellant's closing argument;

(h) The respondent's closing argument;

(i) The appellant's closing rebuttal.

(2) The board may pose questions to the parties, their representatives, and any witnesses at any time during the hearing.

(3) In appeals where the respondent in the party with the burden of proof, the board may permit the respondent to present their evidence and arguments first.

History

Statutory Authority: RCW 82.03.170. WSR 25-02-077, s 456-09-743, filed 12/24/24, effective 1/24/25
WSR 22-05-051, § 456-09-743, filed 2/9/22, effective 3/12/22.

Wash. Admin. Code § 456-09-745 Failure to attend and hearing on the record.

(1) If an appellant fails to attend a hearing after receiving timely notice, the board will consider a motion for default or dismissal brought by any party to the proceedings or on its own motion. An order for default or dismissal will include the reason for the order and will be served upon all parties.

Within 14 calendar days of service of the default order or dismissal, the party against whom the order was entered may submit a written objection requesting that the order be vacated. The objection must state the specific reasons why the order should be vacated together with proof of service pursuant to WAC 456-09-345. The board may set aside a dismissal or default for good cause.

(2) If the parties agree in writing and the presiding officer approves, the board may hold an appeal on the record and the attendance of one or more parties will not be required.

History

Statutory Authority: RCW 82.03.170. WSR 25-02-077, s 456-09-745, filed 12/24/24, effective 1/24/25
WSR 22-23-080, § 456-09-745, filed 11/14/22, effective 12/15/22
WSR 22-05-051, § 456-09-745, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-745, filed 6/21/05, effective 8/1/05
WSR 89-10-056 (Order 89-02), § 456-09-745, filed 5/2/89.

Wash. Admin. Code § 456-09-750 Dismissal, stipulation, and withdrawal of actions.

(1) An appeal may be dismissed for any of the following reasons:

(a) All parties stipulate to dismissal. Stipulations of the value of real property must include the parcel number, assessment year(s), the agreed upon value(s) of the subject property, and a brief statement supporting the agreed upon value(s). The board may request additional information as to the reason or reasons for the stipulation.

(b) The appellant makes a motion to dismiss or withdraw the appeal any time before the respondent presents his or her case.

(c) Upon motion by the respondent alleging that the appellant has failed to prosecute the case, failed to comply with this chapter, or failed to follow any order of the board.

(d) Upon the board's own motion for failure by the parties to comply with applicable rules or any order of the board.

(2) An appeal will be dismissed when the appellant requests in writing to withdraw the appeal before the scheduled hearing.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-750, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-750, filed 6/21/05, effective 8/1/05
WSR 89-10-056 (Order 89-02), § 456-09-750, filed 5/2/89.

Wash. Admin. Code § 456-09-755 Rules of evidence and admissibility criteria.

(1) All relevant evidence, including hearsay, is admissible if, in the opinion of the board, it is the kind of evidence that a reasonably prudent person is accustomed to relying on his or her business affairs. The board may exclude evidence for constitutional or statutory reasons or for a privilege recognized in the courts of this state. The board may also exclude evidence that is irrelevant, immaterial, or unduly repetitious.

(2) The board's experience, technical knowledge, competency, and specialized knowledge may be used to evaluate evidence.

(3) If not inconsistent with subsection (1) of this section, the board may rely on, but will not be bound by, the Washington rules of evidence.

(4) Copies or excerpts of documentary evidence may be submitted instead of the original evidence.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-755, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-755, filed 6/21/05, effective 8/1/05
WSR 89-10-056 (Order 89-02), § 456-09-755, filed 5/2/89.

Wash. Admin. Code § 456-09-763 Record evidence.

(1) A board of equalization or other tribunal should submit their record in a numbered format specified by the board. If the record is not properly numbered, the board will number the record.

(2) Parties relying on evidence from a board of equalization or other tribunal must indicate which pages they intend to rely on. Failure to do so will be understood by the board to indicate that the party does not want the record understood and will instead submit other evidence.

(3) The board will not review the record of a county board of equalization or any other tribunal that is unduly large or disorganized.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-763, filed 2/9/22, effective 3/12/22.

Wash. Admin. Code § 456-09-765 Official notice.

(1) The board may take official notice of the following:

(a) Any judicially cognizable facts;

(b) Any matter of public record;

(d) Codes or standards that have been adopted by any state or federal agency or by a nationally recognized organization or association.

(2) Any party may controvert such a fact by filing a petition for review of an initial decision pursuant to WAC 456-09-930 or by a petition for reconsideration of a final decision pursuant to WAC 456-09-955. The petition must concisely and clearly set forth the sources, authority, and other data relied upon to show the existence or nonexistence of the fact assumed or denied in the decision.

(3) A party asking the board to take official notice may be required to produce a copy of the material to be noticed.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-765, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-765, filed 6/21/05, effective 8/1/05
WSR 89-10-056 (Order 89-02), § 456-09-765, filed 5/2/89.

Wash. Admin. Code § 456-09-910 Assistance to the board.

(1) The board may obtain assistance from a county board of equalization as allowed by RCW 82.03.130 (1)(b), or from the staff of the department of revenue as provided by RCW 82.03.160. If the board intends to seek assistance, the board will notify the parties and indicate the reason or reasons for seeking such assistance. Once notified, the parties may recommend an alternative to the board to achieve the same objectives.

(2) Any evidence from the department of revenue about requested assistance under this section will only be presented in an open hearing after notice to all parties.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-910, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-910, filed 6/21/05, effective 8/1/05
WSR 89-10-056 (Order 89-02), § 456-09-910, filed 5/2/89.

Wash. Admin. Code § 456-09-915 Posthearing evidence.

Unless requested, the board will not accept any evidence after a hearing unless such evidence could not reasonably have been anticipated before the hearing.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-915, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-915, filed 6/21/05, effective 8/1/05
WSR 89-10-056 (Order 89-02), § 456-09-915, filed 5/2/89.

Wash. Admin. Code § 456-09-920 Contents of a decision.

Every decision, whether initial or final, will:

(1) Be captioned to include the name of the proceeding;

(2) Designate all parties and representatives participating in the proceeding;

(3) Include a concise statement of the nature and background of the proceeding;

(4) Contain findings of fact in a manner outlined in RCW 34.05.461;

(5) Contain conclusions of law, including citations to statutes and rules relied upon in a manner outlined in RCW 34.05.461;

(6) Indicate whether it is an initial or final decision, and whether all contested issues have been resolved; and

(7) Contain a description of available posthearing remedies.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-920, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-920, filed 6/21/05, effective 8/1/05
WSR 89-10-056 (Order 89-02), § 456-09-920, filed 5/2/89.

Wash. Admin. Code § 456-09-925 Initial decision.

(1) The board will issue an initial decision when:

(a) An appeal has been heard by only one member of the board;

(b) An appeal has been heard by only two members of the board when there is no vacancy and the two members cannot agree on an outcome. In such instances, the third member of the board will review the decision; or

(2) An initial decision will be considered a final decision 20 calendar days after transmission to or service on the parties unless a petition for review is timely filed and served as provided in WAC 456-09-930.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-925, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-925, filed 6/21/05, effective 8/1/05. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. WSR 90-11-105, § 456-09-925, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-056 (Order 89-02), § 456-09-925, filed 5/2/89.

Wash. Admin. Code § 456-09-930 Petition for review of an initial decision, replies, and disposition.

(1) A party may petition for review of an initial decision. A petition for review of an initial decision is also referred to as an exception.

(2) A petition for review must be sent or transmitted to the board within 20 calendar days of the date the initial decision was transmitted unless specified otherwise. Proof of service must be filed with the board pursuant to WAC 456-09-345.

(3) A petition for review must indicate which portions of the initial decision or what evidence in the record supports the petition.

(4) Any party may make a reply to a petition for review within 10 calendar days of the date the petition is served on the opposing party or parties. The response, if any, must be sent or transmitted to the board together with proof of service pursuant to WAC 456-09-345.

(5) The board will address a petition for review in a written order. The board may require the parties to submit briefs or to appear and present oral argument on the petition.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-930, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-930, filed 6/21/05, effective 8/1/05
WSR 95-05-033 (Order 95-01), § 456-09-930, filed 2/8/95, effective 3/11/95. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. WSR 90-11-105, § 456-09-930, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-056 (Order 89-02), § 456-09-930, filed 5/2/89.

Wash. Admin. Code § 456-09-955 Petition for reconsideration of a final decision.

(1) A petition for reconsideration of a final decision is not available where an initial decision was first issued, unless:

(a) The alleged error or errors could not have been previously addressed in an exception to the initial decision; or

(b) The alleged error or errors are of constitutional concern.

(2) After the board issues a final decision, any party may submit a petition for reconsideration as provided in RCW 34.05.470. The petition must be submitted to the board and served on all parties or their representatives within 14 calendar days from the date the final decision was sent or transmitted to the parties together with proof of service as outlined in WAC 456-09-345. The petition must also state the specific grounds for relief.

(3) The party opposing a petition for reconsideration must submit a response together with proof of service pursuant to WAC 456-09-345. The response must be filed within 10 calendar days of the date the petition for reconsideration was served on the responding party.

(4) The board must accept or deny a petition within 30 calendar days from the date a petition is served on the opposing party. If the board does not act within this time period, the petition is deemed to be denied.

(5) Except as outlined in subsection (4) of this section, the board will address a petition by written order. The board may also require the parties to submit briefs or to appear and present oral argument on a petition.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-955, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-955, filed 6/21/05, effective 8/1/05
WSR 95-05-033 (Order 95-01), § 456-09-955, filed 2/8/95, effective 3/11/95. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. WSR 90-11-105, § 456-09-955, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-056 (Order 89-02), § 456-09-955, filed 5/2/89.

Wash. Admin. Code § 456-09-960 Record on appeal.

When an appeal is made to superior court, the appealing party is responsible for ordering and paying for a transcript of the board's hearing.

History

Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-960, filed 2/9/22, effective 3/12/22
WSR 05-13-141, § 456-09-960, filed 6/21/05, effective 8/1/05. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. WSR 90-11-105, § 456-09-960, filed 5/22/90, effective 6/22/90.

Chapter 456-10 Informal hearings—Practice and procedure.

Wash. Admin. Code § 456-10-001 Purpose and application of chapter.

(1) This chapter explains how informal hearings are conducted before the board of tax appeals (board). The informal process is helpful for those who are not represented by an attorney or do not have legal expertise. These rules of practice and procedure will be liberally construed to secure the just, speedy, and efficient determination of every appeal.

(2) Where procedures are not addressed by this chapter, the board may, upon its own motion or upon written motion of any party, refer to and apply any rule provided for in chapter 456-09 WAC - Formal hearings—Practice and procedure, chapter 10-08 WAC - Model rules of procedure, or the superior court civil rules. This chapter adds but does not replace the provisions of chapter 82.03 RCW.

(3) The superior court civil rules, rules of professional conduct, the Washington Administrative Code (WAC), and the Revised Code of Washington (RCW) referred to in this chapter are available in public libraries and online.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-001, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-001, filed 6/21/05, effective 8/1/05.

Wash. Admin. Code § 456-10-010 Difference between formal and informal proceedings.

WAC 456-10-010

(1) A party making an appeal may choose either a formal or informal hearing in its written notice of appeal. Informal hearings are conducted according to the rules of practice and procedure outlined in this chapter. Formal hearings are conducted according to the Administrative Procedure Act, chapter 34.05 RCW, and the rules of practice and procedure of chapter 456-09 WAC. Failure to choose a type of hearing will result in the proceeding being conducted as informal.

(a) Decisions entered in an informal appeal are not subject to judicial review under the Administrative Procedure Act, chapter 34.05 RCW like formal decisions. Proposed and initial decisions in informal cases, however, can be internally appealed to the board by filing an exception as outlined in WAC 456-10-730.

(b) The informal appeal process is not designed for parties who intend to engage in more than a limited exchange of documents and information between the parties. This exchange process is known as discovery. In cases where a party anticipates discovery, a formal proceeding may be better suited as discovery is conducted according to the Washington state superior court civil rules.

(c) The parties may have additional avenues to challenge allowed by law, but which the board does not have legal authority to grant, and therefore, are not discussed in this chapter.

(2) An appeal may be converted from an informal to a formal proceeding as provided below:

(a) A respondent in an appeal from a decision by a board of equalization pursuant to RCW 84.08.130 may submit a request that the hearing be formal, if made within 20 calendar days of the date the notice of appeal is served.

(b) The department of revenue, in appeals under RCW 82.03.130 (1)(a), may submit a notice of its intention that the hearing be formal, if made within 30 calendar days of the date the notice of appeal is served.

(c) The department of revenue, in appeals under RCW 82.03.130 (1)(c), (d), (e), (h), (i), or (j), may submit a notice of its intention that a hearing be formal, if made within 10 calendar days from the date the notice of appeal is served.

History

Statutory Authority: RCW 82.03.170. WSR 26-15-019, s 456-10-010, filed 7/7/26, effective 8/7/26
WSR 22-13-111, § 456-10-010, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-010, filed 6/21/05, effective 8/1/05
WSR 94-07-043, § 456-10-010, filed 3/10/94, effective 4/10/94
WSR 89-10-057 (Order 89-03), § 456-10-010, filed 5/2/89.

Wash. Admin. Code § 456-10-110 Definitions.

(1) In this chapter, the subsequent terms have the following meanings:

(a) "Appellant" means a person or entity who appeals any order or decision.

(b) "Board" means the board of tax appeals described in chapter 82.03 RCW and chapters 456-09 and 456-10 WAC. Where appropriate, the term "board" also refers to the designated hearing officers, tax referees, or agents of the board.

(c) "Decision" means a written judgment or ruling issued by the board, designated hearing officers, tax referees or agents of the board.

(d) "File" means to present or to deliver. Filings with the board may be delivered personally, by mail, by commercial delivery service, by fax, or by electronic transmission as provided in these rules. The terms "to file" and "to submit" are used interchangeably. Documents filed with the board are considered timely if received by 5:00 p.m. Pacific time on the due date.

(e) "Motion" means a written or oral request for the board to take action.

(f) "Order" means a written direction given by the board instructing that some act be done or that some act is prohibited. Orders are not appealable unless otherwise provided by law.

(g) "Party" means any person or entity who is an appellant, respondent, or intervenor.

(h) "Presiding officer" or "hearing officer" means any member of the board, tax referee, or any person who is assigned to conduct a conference or hearing by the board. The presiding officer has the authority outlined in WAC 10-08-200 and chapter 34.05 RCW.

(i) "Respondent" means a person or entity who is listed as a responding party in any appeal.

(j) "Submit" means to present or deliver to the board. Submissions may be delivered personally, by mail, by commercial delivery service, by fax, or by electronic transmission as provided in these rules. The terms "submit" and "file" are used interchangeably.

(k) "Transmit" means to deliver electronically.

(2) If a term has not been defined in this section, the board will interpret the term as having its ordinary meaning.

History

Statutory Authority: RCW 82.03.170. WSR 25-02-077, s 456-10-110, filed 12/24/24, effective 1/24/25
WSR 22-13-111, § 456-10-110, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-110, filed 6/21/05, effective 8/1/05
WSR 95-05-032 (Order 95-02), § 456-10-110, filed 2/8/95, effective 3/11/95. Statutory Authority: RCW 82.03.170, 82.03.140 and 82.03.150. WSR 90-11-106, § 456-10-110, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-057 (Order 89-03), § 456-10-110, filed 5/2/89.

Wash. Admin. Code § 456-10-120 Alternative procedures.

The board may offer expedited or abbreviated procedures for certain informal hearings to resolve appeals in an efficient manner.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-120, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-120, filed 6/21/05, effective 8/1/05
WSR 89-10-057 (Order 89-03), § 456-10-120, filed 5/2/89.

Wash. Admin. Code § 456-10-210 Appearance and practice before the board.

Practice before the board in informal proceedings is limited to:

(1) Taxpayers who are natural persons representing themselves;

(2) Attorneys at law authorized to practice in the highest court of any state;

(3) Public officials, county assessors, or their authorized representatives;

(4) Certified public accountants currently licensed in any state;

(5) An authorized officer, partner, trustee or full-time employee of an individual firm, association, partnership, or corporation who appears with the permission of such firm, association, partnership, corporation, or trust;

(6) Other persons designated by a taxpayer and approved by the board.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-210, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-210, filed 6/21/05, effective 8/1/05
WSR 89-10-057 (Order 89-03), § 456-10-210, filed 5/2/89.

Wash. Admin. Code § 456-10-220 Rules of professional conduct.

(1) All persons appearing in proceedings before the board are required to follow the rules of professional conduct (RPC) required of attorneys before the courts of Washington. If any such person does not follow these rules, the hearing officer has the discretion, depending on the circumstances, to admonish or reprimand such person, exclude such person from further participation in the proceedings, adjourn the hearing, or report the matter to the board. Further, all persons are required to treat all parties, representatives, and the board's staff courteously and fairly both inside and outside the proceedings.

(2) The board in its discretion, either upon referral by a hearings officer or on its own motion, may consider information that establishes to the board a question regarding a person's ethical conduct and fitness to practice before the board. This information will be considered at a hearing after notice to all parties. If the person's conduct is found to be unethical or unfit, the board may take appropriate disciplinary action including, but not limited to, refusal to permit such person to appear or appear in a representative capacity in any proceeding before the board.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-220, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-220, filed 6/21/05, effective 8/1/05
WSR 89-10-057 (Order 89-03), § 456-10-220, filed 5/2/89.

Wash. Admin. Code § 456-10-230 Ex parte communication.

Neither the board nor any person will make or attempt to make any ex parte communications with a member of the board, presiding officer, or tax referee which are prohibited by the Administrative Procedure Act in RCW 34.05.455. Attempts to make such communications will be subject to the sanctions in WAC 456-10-220 and 456-10-555. Communication with the board's administrative staff or executive director are not considered ex parte communication.

History

Statutory Authority: RCW 82.03.170. WSR 25-02-077, s 456-10-230, filed 12/24/24, effective 1/24/25
WSR 22-13-111, § 456-10-230, filed 6/15/22, effective 7/16/22
WSR 89-10-057 (Order 89-03), § 456-10-230, filed 5/2/89.

Wash. Admin. Code § 456-10-300 Initiating an appeal.

(1) Those who wish to initiate an appeal must file a notice of appeal and a copy of the order or determination that is being appealed.

(2) The board will acknowledge receipt of a notice of appeal in excise tax appeals and provide a copy to the department of revenue within 30 days of receipt. The board may acknowledge receipt of a notice of appeal in all other cases.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-300, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-300, filed 6/21/05, effective 8/1/05.

Wash. Admin. Code § 456-10-310 Contents of a notice of appeal.

(1) An appellant must submit a notice of appeal that substantially contains the following:

(a) The appellant's name, mailing address, telephone number, email address, and that of the representative, if any.

(b) Name of the respondent together with respondent's mailing address, email address, and telephone number, and that of a representative, if any.

The board may add additional respondents to ensure that all necessary entities are a party to the appeal.

(d) The type of tax.

(i) In excise tax cases, the amount of the tax that should be reduced or refunded and the reasons for it, as well as the tax period of time at issue;

(ii) In property tax cases, the parcel number of the property, the assessment year(s) at issue, the value determined by the local board of equalization, and the appellant's contended value; and

(iii) In property tax exemption cases, the parcel number of the property, and the year(s) for which the exemption is at issue.

(e) The relief sought.

(f) A signature or acknowledgment, electronic or otherwise, by the appellant or the appellant's representative that all the information contained in the notice of appeal is true and correct to the best of his or her knowledge, and that he or she will comply with the rules of conduct in this chapter.

(2) The board may, upon motion of a party or upon its own motion, require additional information or explanation of any matter stated in a notice of appeal.

History

Statutory Authority: RCW 82.03.170. WSR 25-02-077, s 456-10-310, filed 12/24/24, effective 1/24/25
WSR 22-13-111, § 456-10-310, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-310, filed 6/21/05, effective 8/1/05
WSR 98-22-040, § 456-10-310, filed 10/29/98, effective 11/29/98. Statutory Authority: RCW 82.03.170, 82.03.140 and 82.03.150. WSR 90-11-106, § 456-10-310, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-057 (Order 89-03), § 456-10-310, filed 5/2/89.

Wash. Admin. Code § 456-10-315 Deadlines for submitting a notice of appeal.

(1) The jurisdiction of the board is limited to those appeals that comply with and are filed by the deadlines stated in this section or by the statute governing the respective agency or proceeding involved.

(a) For appeals of a denial of petition or notice of determination for a reduction or refund taken by the department of revenue pursuant to RCW 82.03.190, 30 days from the date the determination was mailed or transmitted.

(b) For appeals from a county board of equalization pursuant to RCW 84.08.130, 30 days from the date the determination was mailed or transmitted.

(c) For appeals by an assessor or landowner from an order of the director of revenue made pursuant to RCW 84.08.010 and 84.08.060, 30 days from the date the determination was mailed or transmitted.

(f) For appeals from the decisions of a sale price of second class shorelands on navigable lakes by the department of natural resources pursuant to RCW 79.94.210, 30 days from the date the certification was mailed or transmitted.

(i) For appeals from revisions to stumpage value tables used to determine value by the department of revenue pursuant to RCW 84.33.091, on or before the 60th day after the date of final adoption.

(j) For appeals from the denial of a tax exemption application by the department of revenue pursuant to RCW 84.36.850, 30 days from the date the determination was mailed or transmitted.

(2) All time periods set forth in this section are expressed in calendar days unless otherwise noted. If the last date for submitting the notice of appeal falls on a Saturday, Sunday, or legal holiday as defined in RCW 1.16.020, the submission will be considered timely if submitted on the next business day by 5:00 p.m. Pacific Time.

(3) Any party may file a written motion to challenge the jurisdiction of the board. The board may, on its own motion, raise a question about jurisdiction.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-315, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-315, filed 6/21/05, effective 8/1/05. Statutory Authority: RCW 82.03.170, 82.03.140 and 82.03.150. WSR 90-11-106, § 456-10-315, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-057 (Order 89-03), § 456-10-315, filed 5/2/89.

Wash. Admin. Code § 456-10-325 Date and manner of submitting a notice of appeal.

(1) A notice of appeal is considered submitted on the date of receipt by the board at its Olympia office if the appeal is hand delivered. The board's date stamp will be evidence of the date of receipt. If the notice of appeal is mailed, the postmark will be evidence of the date of submission.

(2) A notice of appeal may also be submitted to the board by fax, electronic mail, or uploaded through the board's website. A submission will not be considered complete unless received by 5:00 p.m. Pacific Time on the date due. The date and time indicated by the board's fax or computer will be evidence of the date and time of receipt.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-325, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-325, filed 6/21/05, effective 8/1/05
WSR 98-22-040, § 456-10-325, filed 10/29/98, effective 11/29/98
WSR 95-05-032 (Order 95-02), § 456-10-325, filed 2/8/95, effective 3/11/95
WSR 94-07-043, § 456-10-325, filed 3/10/94, effective 4/10/94. Statutory Authority: RCW 82.03.170, 82.03.140 and 82.03.150. WSR 90-11-106, § 456-10-325, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-057 (Order 89-03), § 456-10-325, filed 5/2/89.

Wash. Admin. Code § 456-10-335 Response.

The respondent may submit a response to the notice of appeal. The response, if any, must be submitted to the board within 30 calendar days after the date the notice of appeal was served, unless otherwise ordered, together with proof of service pursuant to WAC 456-10-410.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-335, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-335, filed 6/21/05, effective 8/1/05
WSR 89-10-057 (Order 89-03), § 456-10-335, filed 5/2/89.

Wash. Admin. Code § 456-10-365 Limits on exhibits and evidence.

(1) Each party is encouraged to indicate the specific pages of evidence it intends to rely on, if any, from the body from which the party appeals. For property tax appeals this includes the record at the county board. For excise tax appeals, this includes audit papers, refund reviews, and exemption applications. For other appeals, this includes documents submitted by both parties to the decision maker below. The actual decision appealed from (the county board ruling, department determination, or the equivalent) is not counted within the evidence limits.

(2) For property tax appeals, each party is strongly encouraged to submit the following exhibits or evidence in the following instances:

(a) If the party intends to rely on comparable sales, a table of comparable sales. The table should list the sales in order of most similar to least similar to the subject property, and include each sale's age, size, sales price, date of sale, and location relative to the subject property. A suggested format is available on the board's website or by contacting the board's staff.

(b) If the party intends to rely on an income approach, an outline. The outline should at least include the subject property's square footage, contended price per square foot, vacancy rate, operating expenses, income, and capitalization rate.

(c) If the party intends to rely on a cost approach, a cost breakdown that includes the cost elements used and how the costs were determined.

(3) Each party may submit evidence and/or exhibits in support of its appeal; however, submissions are limited to the page limitations below. Excluded from these limits are the actual decisions appealed from (the county board ruling, department determination, or the equivalent) and formal appraisals from a licensed appraiser:

(a) For residential property tax appeals, each party is limited to submitting a total of 75 pages per assessment-year appealed, including the record of the county board of equalization not excluded as outlined above that the party intends to rely on;

(b) For commercial property tax appeals, each party is limited to submitting a total of 125 pages per assessment-year appealed, excluding the subject's rent roll and income statements, but including the record of the county board of equalization not excluded as outlined above that the party intends to rely on;

(c) For excise tax appeals, each party is limited to submitting a total of 250 pages, including the record of the department of revenue not excluded as outlined above that the party intends to rely on;

(d) For all other appeals, each party is limited to submitting a total of 75 pages, including the record of the body from which a decision is appealed, and which the party intends to rely on.

(4) For property tax appeals, each party should submit no more than five comparable sales. If both unimproved and improved sales are necessary, no more than five of each type should be submitted.

(5) A party may file a motion with the board to submit evidence and/or exhibits beyond the page limits up to 500 pages, which the board will grant for good cause. Exceeding the page limits without the board's permission may result in the hearing being continued, or the exclusion of evidence beyond the limits.

(6) The board will not review the record of a county board of equalization or any other tribunal that is unduly large, disorganized, or not numbered.

History

Statutory Authority: RCW 82.03.170. WSR 25-02-077, s 456-10-365, filed 12/24/24, effective 1/24/25
WSR 22-13-111, § 456-10-365, filed 6/15/22, effective 7/16/22.

Wash. Admin. Code § 456-10-410 Service and filing of documents and proof of service.

(1) All notices, pleadings, exhibits, correspondence specific to an appeal, and other papers submitted to the board must be served on all counsel and representatives of record and on unrepresented parties or on their agents designated by them, or to other persons or entities as required by law.

(a) Service must be made personally or, unless otherwise provided by law, by first-class, registered, or certified mail; by fax; by commercial delivery company; or electronically.

(b) Service by mail will be considered complete as evidenced by the postmark. Service by fax will be considered complete as evidenced by confirmation of transmission. Service by commercial delivery will be considered completed on delivery to the delivery company. Electronic service will be considered completed as evidenced by a sent receipt or the equivalent.

(2) Proof of service. Receipt by the board, together with one of the following, will serve as proof of service:

(a) A written acknowledgment of service by all parties of record.

(b) A written declaration of service indicating service on all parties of record was made. The declaration must include language that:

(i) A copy was mailed to each party or his or her attorney or representative; or

(ii) A copy was faxed to each party to the proceeding or to his or her attorney or representative; or

(iii) A copy was delivered to a commercial delivery company; or

(iv) A copy was electronically transmitted to each party or his or her attorney or representative.

(3) All notices, pleadings, exhibits, correspondence specific to an appeal, and other papers are considered filed with the board:

(a) On the date of receipt by the board at its Olympia office if the document is hand-delivered, commercially delivered, or mailed. The board's date stamp will be evidence of the date of receipt; or

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-410, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-410, filed 6/21/05, effective 8/1/05
WSR 98-22-040, § 456-10-410, filed 10/29/98, effective 11/29/98
WSR 89-10-057 (Order 89-03), § 456-10-410, filed 5/2/89.

Wash. Admin. Code § 456-10-415 Requirements for briefs, motions, responses, replies, memorandum, and other documentary evidence.

(1) All briefs, motions, responses, replies, and memorandum must:

(a) Be legibly printed on letter-size paper (8-1/2 x 11 inches). All margins must be a minimum of one inch. This rule also applies to attachments unless the nature of the attachment makes compliance impractical.

(b) Be typed in 12-point or larger type in one of the following fonts or their equivalent: Times New Roman, Courier, CG Times, or Arial. They must also be double-spaced and printed only on one side of the page. Footnotes may be single spaced in 10-point or larger type. If it is not possible to type a document, it may be legibly handwritten in blue or black ink. This rule also applies to attachments unless the nature of the attachment makes compliance impractical.

(c) Include a signature block that the signer certifies the number of words in the brief, motion, or memorandum that substantially states: "I certify that this memorandum contains _____ words, in compliance with the board's rules."

(i) Dates of birth – Redact to the year of birth, unless deceased;

(ii) Social Security numbers and taxpayer identification numbers – Redact in their entirety;

(iii) Financial account number information – Redact to the last four digits; and

(iv) Driver license numbers – Redact in their entirety.

(2) In the absence of a prehearing order that says otherwise, the following word limits will apply:

(a) Trial briefs may not exceed 6,000 words (approximately 12 pages).

(b) Motions in limine and any brief in opposition may not exceed 4,500 words (approximately nine pages).

(c) Dispositive motions; including motions for summary judgment and motions to dismiss, must not exceed 6,000 words (approximately 12 pages). Responses must not exceed 6,000 words, and replies 3,000 words (approximately six pages).

(d) Exceptions and motions for reconsideration and any responses must not exceed 3,000 words (approximately six pages).

(e) All other motions must not exceed 3,000 words (approximately six pages), and responses 1,500 words (approximately three pages).

(4) Motions to file over-length motions or briefs are disfavored but may be filed subject to the following:

(a) The motion must be no more than 1,000 words (approximately two pages) in length, and must request a specific number of additional words;

(b) The motion must clearly explain why the party requesting the over-length brief cannot comply with the board's word limit; and

If the board allows a party to file an over-length motion, the brief in opposition will automatically be allowed an equal number of additional words. In all cases, the reply brief cannot exceed one-half the total length of the brief filed in opposition.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-415, filed 6/15/22, effective 7/16/22.

Wash. Admin. Code § 456-10-500 Prehearing conference.

(1) The board may conduct a prehearing conference to consider:

(a) Whether pleadings or other documents need to be amended;

(b) Whether the parties can agree to any facts or procedures;

(d) How to label exhibits and attachments to briefs, motions, and other pleadings; and

(e) Other matters that may help to clarify or streamline the proceeding.

(2) After the prehearing conference, the board or hearing officer will issue an order outlining what occurred at the prehearing conference, including any agreements made by the parties.

(3) Documents or evidence that are submitted after the deadlines or not in a manner outlined in the prehearing conference order will not be considered unless the party offering the evidence can make a clear showing that there was good cause for not following the order.

(4) Nothing in this rule will be interpreted to keep the parties from settling the appeal at any times.

(5) The board or a hearing officer can issue a prehearing order even if a prehearing conference has not been held.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-500, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-500, filed 6/21/05, effective 8/1/05.

Wash. Admin. Code § 456-10-501 Limitation on discovery.

(1) If applicable and not in conflict with this chapter, the statutes and court rules regarding pretrial procedures in civil cases in the superior courts of the state of Washington will be used. These statutes and rules include, but are not limited to, those rules about the discovery of evidence.

(2) The informal appeal process is not designed for parties who intend to engage in more than a limited exchange of documents and information between the parties. This exchange process is known as discovery. In cases where a party anticipates discovery, a formal proceeding may be better suited as discovery is conducted according to the Washington state superior court civil rules.

(3) The board may limit discovery on its own motion, or by motion of any party. In doing so, the board will apply the criteria and considerations described in WAC 456-10-001 and other provisions in this chapter.

(4) The board may decide whether to allow depositions, requests for admissions, and any other discovery procedure. The board may condition the use of discovery on a party showing that discovery is necessary and that other means of obtaining such information are not available. In exercising such discretion, the board will consider the criteria outlined in RCW 34.05.446.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-501, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-501, filed 6/21/05, effective 8/1/05.

Wash. Admin. Code § 456-10-503 Summary judgment.

A motion for summary judgment may be granted if the written record shows that, in viewing the evidence in a light most favorable to the nonmoving party, there is no genuine issue as to any material fact and a party is entitled to judgment as a matter of law. Motions for summary judgment must comply with WAC 456-10-510.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-503, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-503, filed 6/21/05, effective 8/1/05.

Wash. Admin. Code § 456-10-505 Time for filing evidence, briefs, replies, and documentary evidence.

The prehearing order controls the course of action in cases where one is issued. If the board does not issue a prehearing order, evidence, briefs, and other documents must be submitted to the board by the following due dates:

(1) Documentary evidence must be submitted at least 38 calendar days prior to hearing, together with proof of service according to WAC 456-10-410. Failure to comply may be grounds for exclusion of such evidence or dismissal of the appeal as outlined in WAC 456-10-555.

(2) Briefs or other supporting statements, if any, must be submitted at least 31 calendar days prior to the hearing, together with proof of service according to WAC 456-10-410.

(3) Reply briefs or other supporting statements, if any, must be submitted at least 17 calendar days prior to the hearing, together with proof of service according to WAC 456-10-410.

(4) Documentary evidence submitted to a board of equalization and forwarded to this board is exempted from these requirements.

History

Statutory Authority: RCW 82.03.170. WSR 25-02-077, s 456-10-505, filed 12/24/24, effective 1/24/25
WSR 22-13-111, § 456-10-505, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-505, filed 6/21/05, effective 8/1/05
WSR 95-05-032 (Order 95-02), § 456-10-505, filed 2/8/95, effective 3/11/95
WSR 89-10-057 (Order 89-03), § 456-10-505, filed 5/2/89.

Wash. Admin. Code § 456-10-510 Motions.

(1) Any request for an order, ruling, or a request for relief is considered a motion. Every motion, unless made during a hearing, must be in writing and include the following:

(a) A statement of the relief or order sought;

(b) The basis for the relief or order;

(c) A statement that the moving party has made a good faith effort to meet and confer with the other party or parties to resolve the subject matter of the motion;

(d) A statement whether oral argument is requested, and if so, how much time is sought. Motions for summary judgment and motions to dismiss will receive approximately 10 minutes per side; and

(e) Proof of service according to WAC 456-10-410.

(2) All motions must be properly captioned, contain the docket number assigned by the board, and be signed by the party, their attorney or their representative.

(3) At the discretion of the board, the hearing on a motion may be held in person, by phone, video, or by other electronic means.

(4) Any response to the motion must be submitted to the board and opposing parties within 14 calendar days of the date the motion was served on the responding party together with proof of service pursuant to WAC 456-10-410. Responses are strongly encouraged, but not required.

(5) Any reply must be filed within five calendar days of the board's receipt of the response. A reply is limited to addressing the facts and arguments presented in the response.

History

Statutory Authority: RCW 82.03.170. WSR 25-02-077, s 456-10-510, filed 12/24/24, effective 1/24/25
WSR 22-13-111, § 456-10-510, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-510, filed 6/21/05, effective 8/1/05
WSR 95-05-032 (Order 95-02), § 456-10-510, filed 2/8/95, effective 3/11/95
WSR 89-10-057 (Order 89-03), § 456-10-510, filed 5/2/89.

Wash. Admin. Code § 456-10-515 Postponements, continuances, and extensions of time.

(1) Postponements, continuances, and extensions of time may be ordered by the board on its own motion.

(2) Requests to postpone, continue, extend the time, or reschedule the prehearing conference, if any, must be made in writing and comply with WAC 456-10-510 and 456-10-410. The moving party must show good cause as to why a new date and time is needed.

(3) Requests to postpone, continue, extend the time, or reschedule the hearing date must be made in writing, comply with WAC 456-10-510 and 456-10-410, and be filed 14 calendar days before the scheduled hearing. The moving party must show good cause as to why a new date and time is needed. The presiding officer will decide whether to hear argument and will rule on the request.

(4) Other requests for a postponement, continuance, or extension of time must be timely, in writing, and comply with WAC 456-10-510 and 456-10-410. The presiding officer will decide whether to hear argument on the request.

(5) This section does not extend any deadline to file an initial appeal.

History

Statutory Authority: RCW 82.03.170. WSR 25-02-077, s 456-10-515, filed 12/24/24, effective 1/24/25
WSR 22-13-111, § 456-10-515, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-515, filed 6/21/05, effective 8/1/05
WSR 89-10-057 (Order 89-03), § 456-10-515, filed 5/2/89.

Wash. Admin. Code § 456-10-520 Telephonic, video, and electronic proceedings.

All or part of the hearing, prehearing, or settlement conference may be conducted by phone, video, or other electronic means. Each party and participant in the proceeding will have an opportunity to hear and effectively participate in the proceeding.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-520, filed 6/15/22, effective 7/16/22
WSR 89-10-057 (Order 89-03), § 456-10-520, filed 5/2/89.

Wash. Admin. Code § 456-10-530 Requirements for a notice of hearing.

(1) A notice of a hearing will be mailed or transmitted to all parties at least 20 calendar days before the hearing date. The 20-day notice provision may be waived if the parties agree.

(2) The notice must contain:

(a) The names and mailing and email addresses of the parties and their representatives, if any;

(b) The docket number or numbers and the name of the proceeding;

(d) A statement that the hearing is held according to this chapter and chapter 82.03 RCW;

(e) A statement that a qualified interpreter will be appointed at no cost to the party or witness, if a limited-English speaking or hearing-impaired party or witness needs an interpreter. The notice must also state that persons with disabilities may request reasonable accommodations to allow their participation in the hearing. The notice must include a form for a party to indicate if an interpreter is needed and in what language, or if a participant is hearing impaired, or to describe the reasonable accommodations requested.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-530, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-530, filed 6/21/05, effective 8/1/05
WSR 95-05-032 (Order 95-02), § 456-10-530, filed 2/8/95, effective 3/11/95
WSR 89-10-057 (Order 89-03), § 456-10-530, filed 5/2/89.

Wash. Admin. Code § 456-10-540 Hearing procedure.

Informal hearings are structured similarly to formal hearings, although more relaxed. As such, informal hearings will generally be organized as follows:

(1) All parties and witnesses will be sworn in by a hearings officer to tell the truth;

(2) Each party may then provide a short explanation of what the testimony of their witnesses and evidence will show;

(3) Next, each party may call witnesses to testify, beginning with the party that is appealing. The opposing party will have an opportunity to ask each witness questions, and the party calling the witness an opportunity to ask the witness questions to clarify the testimony; and

(4) Each party may summarize the testimony and evidence that supports their case, beginning with the appellant.

(5) In appeals where the respondent is the party with the burden of proof, the board may permit the respondent to present their evidence and arguments first.

The board or hearing officer may ask a party, a representative, or a witness a question at any time during the hearing.

History

Statutory Authority: RCW 82.03.170. WSR 25-02-077, s 456-10-540, filed 12/24/24, effective 1/24/25
WSR 22-13-111, § 456-10-540, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-540, filed 6/21/05, effective 8/1/05
WSR 89-10-057 (Order 89-03), § 456-10-540, filed 5/2/89.

Wash. Admin. Code § 456-10-545 Testimony under oath.

(1) Every person testifying before the board must swear or affirm in any manner allowed in chapter 5.28 RCW that the person's testimony will be truthful.

(2) Every interpreter will take an oath that he or she will make a true interpretation of the person being examined in a language or in a manner which the person understands, and that the interpreter will repeat the statements of the person being examined in English to the best of the interpreter's skill and judgment.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-545, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-545, filed 6/21/05, effective 8/1/05. Statutory Authority: RCW 82.03.170, 82.03.140 and 82.03.150. WSR 90-11-106, § 456-10-545, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-057 (Order 89-03), § 456-10-545, filed 5/2/89.

Wash. Admin. Code § 456-10-547 Recording of hearings.

(1) All hearings will be recorded by manual, electronic, or other recording device.

(2) Photographic and recording equipment will be permitted at hearings; however, the presiding officer may impose conditions upon their use to prevent disruption, or when a statute or law limits such use.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-547, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-547, filed 6/21/05, effective 8/1/05
WSR 91-07-039 (Order 91-02), § 456-10-547, filed 3/15/91, effective 4/15/91.

Wash. Admin. Code § 456-10-550 Failure to attend and hearings on the record.

(1) If an appellant fails to attend a hearing after receiving timely notice, the board may consider a motion for default or dismissal brought by any party to the proceedings, or on its own motion. An order for default or dismissal will include the reason for the order and will be served upon all parties.

(2) Within 14 calendar days of service of the order, the party against whom the order was entered may submit a written objection requesting that the order be vacated. The objection must state the specific reasons why the order should be vacated, together with proof of service pursuant to WAC 456-10-410. The board may set aside a dismissal, default, or final order for good cause.

(3) If the parties agree in writing and the presiding officer approves, an appeal may be submitted to the board on the record and the attendance of one or more parties at the hearing will not be required.

History

Statutory Authority: RCW 82.03.170. WSR 25-02-077, s 456-10-550, filed 12/24/24, effective 1/24/25
WSR 22-23-079, § 456-10-550, filed 11/14/22, effective 12/15/22
WSR 22-13-111, § 456-10-550, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-550, filed 6/21/05, effective 8/1/05
WSR 89-10-057 (Order 89-03), § 456-10-550, filed 5/2/89.

Wash. Admin. Code § 456-10-555 Dismissal, stipulations, and withdrawal of actions.

An appeal may be dismissed for any of the following reasons.

(1) All parties stipulate. Stipulations that involve the value of real property must include the parcel number, assessment year(s), the agreed upon value, and a brief statement that supports the value.

(2) The appellant requests orally or in writing to withdraw the appeal before the scheduled hearing.

(3) The appellant makes a motion at the hearing before the respondent presents his or her case.

(4) The respondent alleges that the appellant has failed to prosecute the case, failed to comply with this chapter, or failed to follow any order of the board.

(5) Either party failed to comply with applicable rules or any order of the board.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-555, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-555, filed 6/21/05, effective 8/1/05
WSR 89-10-057 (Order 89-03), § 456-10-555, filed 5/2/89.

Wash. Admin. Code § 456-10-560 Rules of evidence and criteria for admissibility.

(1) All relevant evidence, including hearsay, is admissible if, in the opinion of the board, it is the kind of evidence that a reasonably prudent person is accustomed to relying on in the conduct of his or her business affairs. The board may exclude evidence for constitutional or statutory grounds, or for evidentiary privilege recognized in the courts of this state. The board may also exclude evidence that is irrelevant, immaterial, or unduly repetitious.

(2) The board's experience, technical knowledge, competency, and specialized knowledge may be used to evaluate evidence.

(3) Documentary evidence may be submitted in the form of copies or excerpts.

(4) If not inconsistent with subsection (1) of this section, the board may refer to, but is not bound by, the Washington state court rules of evidence.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-560, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-560, filed 6/21/05, effective 8/1/05
WSR 89-10-057 (Order 89-03), § 456-10-560, filed 5/2/89.

Wash. Admin. Code § 456-10-565 Official notice.

(1) The board may take official notice of:

(a) Any judicially cognizable facts;

(b) Any matter of public record;

(d) Codes or standards that have been adopted by any state or federal agency or by a nationally recognized organization or association.

(2) Any party may challenge such a fact by filing an exception to a proposed or initial decision pursuant to WAC 456-10-730, or by a petition for reconsideration of a final decision pursuant to WAC 456-10-755. Such a challenge must concisely and clearly set forth the sources, authority, and other data relied on to show the existence or nonexistence of the fact assumed or denied in the decision.

(3) A party asking the board to take official notice may be required to produce a copy of the material to be noticed.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-565, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-565, filed 6/21/05, effective 8/1/05
WSR 89-10-057 (Order 89-03), § 456-10-565, filed 5/2/89.

Wash. Admin. Code § 456-10-710 Assistance to the board.

(1) The board may obtain assistance with an appeal from a county board of equalization as allowed by RCW 82.03.130 (1)(b) or from the department of revenue as allowed by RCW 82.03.150. If the board intends to seek assistance, the board will notify the parties of its intent and indicate the reasons for seeking assistance. Once notified, the parties may recommend an alternative to the board to achieve the same objectives.

(2) If the department of revenue supplies the requested assistance, the parties will be apprised of any information provided and given an opportunity to respond.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-710, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-710, filed 6/21/05, effective 8/1/05
WSR 89-10-057 (Order 89-03), § 456-10-710, filed 5/2/89.

Wash. Admin. Code § 456-10-715 Presentation of evidence after the hearing.

Unless requested, the board will not accept any evidence after a hearing unless it determines such evidence could not reasonably have been anticipated or discovered before the hearing. All parties will have an opportunity to respond to such evidence.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-715, filed 6/15/22, effective 7/16/22
WSR 89-10-057 (Order 89-03), § 456-10-715, filed 5/2/89.

Wash. Admin. Code § 456-10-725 Proposed decision.

(1) A proposed decision will be issued when:

(a) An appeal has been heard by only one member of the board;

(b) An appeal has been heard by two members of the board who cannot agree on a conclusion;

(d) The board elects to do so.

(2) If an exception is not timely submitted to the board as provided in WAC 456-10-730, the proposed decision will be considered the board's final decision, unless the decision specifies otherwise.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-725, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-725, filed 6/21/05, effective 8/1/05
WSR 89-10-057 (Order 89-03), § 456-10-725, filed 5/2/89.

Wash. Admin. Code § 456-10-730 Exceptions to proposed decisions.

(1) Any party may petition for review of a proposed decision. A petition for review of a proposed decision is referred to as an exception.

(2) An exception must be transmitted to the board and served on all parties within 20 calendar days of the date the proposed decision was transmitted, unless otherwise specified. Proof of service must be filed with the board as outlined in WAC 456-10-410.

(3) An exception must indicate which portions of or what evidence in the record supports the exception. No new evidence or arguments may be raised unless the written decision is based on a fact or facts that the parties did not already have an opportunity to address.

(4) Any party may respond to an exception. The response must be sent or transmitted to the board within 14 calendar days of the date the exception was served, together with proof of service outlined in WAC 456-10-410.

(5) The board will address an exception in a written order. The board may require the parties to submit written briefs or to appear and present oral argument on the exception.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-730, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-730, filed 6/21/05, effective 8/1/05
WSR 95-05-032 (Order 95-02), § 456-10-730, filed 2/8/95, effective 3/11/95. Statutory Authority: RCW 82.03.170, 82.03.140 and 82.03.150. WSR 90-11-106, § 456-10-730, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-057 (Order 89-03), § 456-10-730, filed 5/2/89.

Wash. Admin. Code § 456-10-755 Petition for reconsideration of a final decision.

(1) A petition for reconsideration of a final decision is not available where a proposed decision was first issued.

(2) Where a final decision has been issued and no proposed decision was first issued, any party may submit a petition for reconsideration within 20 calendar days from the transmittal of the final decision together with proof of service as outlined in WAC 456-10-410. The board may require or any party may submit a response within 14 calendar days of the date the petition was served together with proof of service according to WAC 456-10-410.

(3) Submitting a petition for reconsideration suspends the final decision until further action by the board. The board may deny the petition, modify its decision, or reopen the hearing.

History

Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-755, filed 6/15/22, effective 7/16/22
WSR 05-13-141, § 456-10-755, filed 6/21/05, effective 8/1/05
WSR 95-05-032 (Order 95-02), § 456-10-755, filed 2/8/95, effective 3/11/95. Statutory Authority: RCW 82.03.170, 82.03.140 and 82.03.150. WSR 90-11-106, § 456-10-755, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-057 (Order 89-03), § 456-10-755, filed 5/2/89.

Chapter 456-12 Administrative processes.

Wash. Admin. Code § 456-12-015 Purpose of this chapter.

The purpose of this chapter is to outline the organization and administration of the board of tax appeals (board), and to set forth rules that comply with the Open Public Meetings Act, chapter 42.30 RCW, and the Public Records Act, chapter 42.56 RCW.

History

Statutory Authority: RCW 82.03.170. WSR 22-10-099, § 456-12-015, filed 5/4/22, effective 6/4/22
WSR 19-21-045, § 456-12-015, filed 10/9/19, effective 11/9/19
WSR 99-13-098, § 456-12-015, filed 6/15/99, effective 7/16/99.

Wash. Admin. Code § 456-12-035 Description of the board.

(1) The board is an independent state agency that reviews, holds hearings on, and decides state tax appeals filed by taxpayers and taxing authorities. The board consists of three members, an executive director, tax referees, and staff. The three members of the board serve on a full-time basis, and are appointed by the governor, with the consent of the senate, for a term of six years.

(2) The executive director is the board's chief executive officer and is responsible for implementing board directions and for directing the board's staff.

History

Statutory Authority: RCW 82.03.170. WSR 22-10-099, § 456-12-035, filed 5/4/22, effective 6/4/22
WSR 99-13-098, § 456-12-035, filed 6/15/99, effective 7/16/99.

Wash. Admin. Code § 456-12-037 Communication and contact with the board.

(1) The board's office is located at 1110 Capitol Way South, Suite 307, Olympia, WA 98501. The board's mailing address is P.O. Box 40915, Olympia, WA 98504-0915. The board's telephone number is 360-753-5446. The board's fax number is 360-586-9020. The board's email address is bta@bta.wa.gov, and the board's website is bta.wa.gov.

(2) The board's primary method of communication is by electronic mail.

(3) Decisions and other correspondence will be sent by electronic mail unless an individual or party has made prior arrangements with the board.

History

Statutory Authority: RCW 82.03.170. WSR 22-10-099, § 456-12-037, filed 5/4/22, effective 6/4/22.

Wash. Admin. Code § 456-12-038 Pro tem.

The chair, or the vice chair, in the chair's absence, may select one of the board's tax referees to serve pro tem when a member of the board is recused or otherwise cannot hear and consider a particular case set for full board review. If the parties do not consent in writing to the selection of the tax referee, the matter will be decided by the members available to hear it.

History

Statutory Authority: RCW 82.03.170. WSR 22-10-099, § 456-12-038, filed 5/4/22, effective 6/4/22.

Wash. Admin. Code § 456-12-039 Meetings and quorums.

(1) The board holds regular meetings at 9:30 a.m. on the third Friday of each month. The meetings are held at the board's office.

(2) All meetings of the board are open to the public. Anyone is allowed to attend except as limited by the Open Public Meetings Act, chapter 42.30 RCW.

(3) Two members of the board constitute a quorum for the purpose of making orders or decisions, or for promulgating rules and regulations relating to the board's procedures. A quorum of the board may act even though one position is vacant.

History

Statutory Authority: RCW 82.03.170. WSR 22-10-099, § 456-12-039, filed 5/4/22, effective 6/4/22.

Wash. Admin. Code § 456-12-041 Meeting agendas and minutes.

(1) The agenda for a board meeting is available at least 24 hours in advance of the meeting, and is posted on the board's website at bta.wa.gov.

(2) The minutes of any meeting are available for public inspection as provided in RCW 42.30.035. Meeting minutes are available by emailing the clerk of the board at bta@bta.wa.gov.

History

Statutory Authority: RCW 82.03.170. WSR 22-10-099, § 456-12-041, filed 5/4/22, effective 6/4/22.

Wash. Admin. Code § 456-12-043 Purpose and intent.

(1) These rules provide information to those who want to request access to public records of the board, and to establish processes for both requestors and the board. They are designed to best assist members of the public in obtaining such access.

(2) The board will respond promptly to requests for records made under chapter 42.56 RCW, Public Records Act.

History

Statutory Authority: RCW 82.03.170. WSR 22-10-099, § 456-12-043, filed 5/4/22, effective 6/4/22.

Wash. Admin. Code § 456-12-045 Hours for inspection and copying.

Public records of the board are available for inspection and copying from 9:00 a.m. to noon and from 1:00 p.m. to 4:30 p.m., Monday through Friday, excluding legal holidays and the days the board is closed.

History

Statutory Authority: RCW 82.03.170. WSR 22-10-099, § 456-12-045, filed 5/4/22, effective 6/4/22
WSR 19-17-042, § 456-12-045, filed 8/15/19, effective 9/15/19. Statutory Authority: [RCW 82.03.170.] WSR 99-13-098, § 456-12-045, filed 6/15/99, effective 7/16/99.

Wash. Admin. Code § 456-12-055 Public records officer.

(1) The board's executive director is the board's public records officer and is responsible for reviewing requests for public records.

(2) The public records officer will oversee compliance with the act, but a designee may process a request. The public records officer or designee and the board will provide the fullest assistance to requestors; ensure that public records are protected from damage or disorganization; and prevent the fulfilling of public records requests to cause excessive interference with the essential functions of the board.

(3) The board encourages communication with the public records officer if a requestor has not received a response in writing or has questions or concerns about a records request.

History

Statutory Authority: RCW 82.03.170. WSR 22-10-099, § 456-12-055, filed 5/4/22, effective 6/4/22
WSR 99-13-098, § 456-12-055, filed 6/15/99, effective 7/16/99.

Wash. Admin. Code § 456-12-073 Public Records Act requests to the board.

(1) Website records. Before submitting a records request, those seeking public records of the board are strongly encouraged to first review the board's website at bta.wa.gov. This website includes the board's decisions from 1967 to the present, board policies, and public meeting schedules, and agendas. These are free for viewing and downloading at any time, and are accessible without making a Public Records Act request.

(2) Public Records Act requests. Public Records Act requests must be sent or submitted to the public records officer in one of the following ways:

(a) Online: http://www.bta.wa.gov

(b) Email: bta@bta.wa.gov with subject line indicating "public records request"

Washington State Board of Tax Appeals

P.O. Box 40915

Olympia, WA 98504-0915

(d) In person: 1110 Capitol Way South, Suite 307

Olympia, WA 98501

Communications that seek the board's records, but which are sent or provided to unauthorized addresses or staff, will not be accepted or processed as Public Records Act requests. The board will instead process such communications as general informal inquiries, general correspondence, or general requests for information.

(3) Manner of requests. Requestors are strongly encouraged to make requests in writing. If the board receives an oral request, the board will reduce the request to writing and verify with the requestor in writing that it correctly memorializes the request. Requestors are also urged to include a description of the records requested by docket number, appellant name, subject matter, suggested search terms, or other means that will allow the public records officer or designee to identify the requested records. The board accepts in-person requests at its office during normal business hours, 8:00 a.m. to 5:00 p.m., Monday through Friday, excluding holidays and days the board's office is closed.

History

Statutory Authority: RCW 82.03.170. WSR 22-10-099, § 456-12-073, filed 5/4/22, effective 6/4/22.

Wash. Admin. Code § 456-12-078 Response to Public Records Act requests.

(1) Within five business days of receiving a Public Records Act request, the board will assign the request a tracking number and log it. The public records officer or designee will evaluate the request according to the nature of the request, clarity, volume, and availability of requested records.

(2) Following the initial evaluation of the request, and within five business days of receipt of the request, the public records officer or designee will do one or more of the following:

(a) Make the records available for inspection or copying including:

(i) Providing an internet address and link on the website to specific records requested if copies are available on the board's website;

(ii) Sending copies to the requestor, if requested and where a payment or a deposit has been made, if any, or other terms of payment are agreed upon and have been satisfied.

(b) Acknowledge receipt of the request and provide a reasonable estimate of when records or an installment of records will be available. The public records officer or designee may revise the estimate.

(c) Acknowledge receipt of the request and ask the requestor to provide clarification for all or part of a request that is unclear, and provide, to the greatest extent possible, a reasonable estimate of time the board will need to respond to the unclear request or unclear part of a request if it is not clarified.

(i) Clarification may be requested and provided by phone and memorialized in writing, or by email or letter;

(ii) If the requestor fails to respond to a request for clarification within 30 calendar days and the entire request is unclear, the board need not respond to it. The board will only respond to those portions of a request that are clear.

(d) Deny the request.

(3) The board may request additional time to respond to a request because of the need to clarify the request, locate and assemble the records requested, notify third persons or agencies affected by the request, or determine whether any of the information requested is exempt and that a denial should be made as to all or part of the request.

(4) The board will provide an estimate of the time required to respond to a request, and may provide an estimate of copying costs specific to a request seeking an estimate of cost. If the requestor believes the amount of time or estimated costs are not reasonable, the requestor may petition the board for review as outlined in WAC 456-12-115(2).

History

Statutory Authority: RCW 82.03.170. WSR 22-10-099, § 456-12-078, filed 5/4/22, effective 6/4/22.

Wash. Admin. Code § 456-12-083 Providing responsive records to a Public Records Act request.

(1) Inspecting records. Consistent with other demands, the board will provide space to inspect public records at a designated location. No member of the public may remove a document from the viewing area or disassemble or alter any document. The requestor must indicate which documents he or she wishes the office to copy.

(a) The requestor must claim or review the assembled records within 30 days of the board's notification that the records are available for inspection or copying. The board will notify the requestor in writing of this requirement and inform the requestor that he or she should contact the board to make arrangements to claim or review the records.

(b) If the requestor fails to claim or review the records within the 30-day period or make other arrangements, the board may close the request and refile the assembled records.

(2) Providing copies of records. After inspection is complete and the requestor asks for copies of some or all of the inspected records, or where copies are otherwise requested, the public records officer or designee will make the requested copies or arrange for copying.

(a) If the board charges for copies, the requestor must pay for the copies before the copies are provided.

(b) Electronic records will be provided as a link to the records if the records are located on the website, or in a format used by the board which is generally commercially available to the public. Records will generally not be provided by email for records responses with multiple records, or where records may not be successfully delivered or received via the board's or the requestor's email systems.

(3) Providing records in installments. When a request is for a large number of records, the public records officer or designee will provide access for inspection and copying in installments, if he or she reasonably determines that it would be practical to provide the records in that way. If, within 30 days, the requestor fails to inspect or pay for the entire set of records or for one or more of the installments, the public records officer or designee may stop searching for or producing the remaining records and close the request.

(4) Multiple requests. Multiple public records requests from the same requestor will be processed in a manner so as not to interfere with essential agency functions including processing records requests from other requestors. The board may process such requests in the order received, and may complete one request before searching for records for a subsequent request.

(5) Completion of inspection. When the review of the requested records is complete and all requested copies are provided, the public records officer or designee will indicate that the board has completed a reasonable search for the requested records and made any located nonexempt records available for inspection.

History

Statutory Authority: RCW 82.03.170. WSR 22-10-099, § 456-12-083, filed 5/4/22, effective 6/4/22.

Wash. Admin. Code § 456-12-085 Costs and fees.

(1) No fee will be charged for inspecting the board's public records.

(2) The board does not calculate all actual costs for copying records because to do so would be unduly burdensome for the following reasons:

(a) The board does not have the resources to conduct a study to determine all its actual copying costs; and

(b) Conducting such a study would interfere with other essential agency functions.

(3) The board will charge for copies of records pursuant to the default fees in RCW 42.56.120 (2)(b) and (c). The board may charge other copy fees authorized by statutes outside of chapter 42.56 RCW. The board may enter into an alternative fee agreement with a requestor under RCW 42.56.120(4).

(4) The board requires requestors to pay for copies in advance of receiving records. Fee waivers are an exception and are available for some small requests. The public records officer has the discretion to waive fees when:

(a) All of the records responsive to an entire request are paper copies and are 25 or fewer pages; or

(b) All of the records responsive to an entire request are electronic and can be provided in a single email with attachments of a size totaling no more than the equivalent of 100 printed pages. If that email for any reason is not deliverable, records will be provided through another means of delivery, and the requestor will be charged in accordance with this rule.

(5) The public records officer may require an advance deposit of 10 percent of the estimated fees when the copying fees for an installment or an entire request, or customized service charge, exceeds $25.

(6) All required fees must be paid in advance of release of the copies or an installment of copies, or in advance of when a deposit is required. The board will notify the requestor of when payment is due.

(7) Payment should be made by check or money order to the board. The board prefers not to receive cash. For cash payments, it is within the public records officer's discretion to determine the denomination of bills and coins that will be accepted.

(8) The board will close a request when a requestor fails by the payment date to pay in the manner prescribed for records, an installment of records, or a required deposit.

History

Statutory Authority: RCW 82.03.170. WSR 22-10-099, § 456-12-085, filed 5/4/22, effective 6/4/22
WSR 99-13-098, § 456-12-085, filed 6/15/99, effective 7/16/99.

Wash. Admin. Code § 456-12-105 Exemptions and denying requests for public records.

(1) The board may determine that all or part of a requested public record is exempt under the Public Records Act, chapter 42.56 RCW, or other law and may not be inspected or copied.

(2) If the board believes that a record or part of a record is exempt from disclosure and should be withheld, the public records officer or designee will state the specific exemption and provide a brief written explanation as to why it is being withheld. If only a portion of a record is exempt from disclosure, the public records officer or designee will redact the exempt portions, provide the nonexempt portions, and indicate to the requestor why portions of the record are being redacted.

(3) The public records officer or designee may give notice to those whose rights may be affected by the disclosure under RCW 42.56.540 before providing the records. Notice should be given to make it possible for those other persons to contact the requestor and ask him or her to revise the request, or, if necessary, to seek an order from a court to prevent or limit the disclosure. The notice to the affected persons will include a copy of the request.

(4) The board is prohibited by statute from disclosing lists of individuals for commercial purposes.

History

Statutory Authority: RCW 82.03.170. WSR 22-10-099, § 456-12-105, filed 5/4/22, effective 6/4/22
WSR 99-13-098, § 456-12-105, filed 6/15/99, effective 7/16/99.

Wash. Admin. Code § 456-12-112 Closing a request for public records.

(1) When the requestor either withdraws a request, or fails to clarify an entirely unclear request, or fails to fulfill his or her obligations to inspect the records, pay the deposit, pay the required fees for an installment, or make a final payment for the requested copies, the public records officer or designee will close the request and, unless the board has already indicated in previous correspondence that the request would be closed under the above circumstances, indicate to the requestor that the office has closed the request.

(2) If, after the board has informed the requestor that it has provided all available records, the board becomes aware of additional responsive documents existing at the time of the request, it will promptly inform the requestor.

History

Statutory Authority: RCW 82.03.170. WSR 22-10-099, § 456-12-112, filed 5/4/22, effective 6/4/22.

Wash. Admin. Code § 456-12-115 Reviewing denials of requests for public records, estimates of time, and estimates of cost.

(1) Requestors are encouraged to communicate with the public records officer or assigned designee about denials of public records requests, estimates of time, or estimates of costs. If unsatisfied, a requestor may seek review of the issue.

(2) Any person who objects to the board's denial or partial denial of a request for public records or contends an estimate of time to provide records or copying costs to provide records is not reasonable, may petition for prompt review of the decision by submitting a written request to the executive director for a review by the board.

(3) The written request for review must specifically refer to the written statement, if any, by the public records officer or designee which accompanied the denial or estimate.

(4) Within two business days of receiving a written request for review, the executive director will schedule a meeting of the board to review the denial.

(5) The board will issue a written decision or order within two business days of the board's meeting where the request for review is considered. The board will affirm, reverse, or amend the denial or estimate.

(6) The board's written decision regarding a request for review will be the final action by the board.

(7) The board will have concluded a public record is exempt from disclosure for purposes of WAC 44-06-160 only after the review conducted under this section has been completed.

(8) Any person may obtain court review of denials of public records requests pursuant to RCW 42.56.550 at the conclusion of two business days after the initial denial regardless of any internal administrative appeal.

History

Statutory Authority: RCW 82.03.170. WSR 22-10-099, § 456-12-115, filed 5/4/22, effective 6/4/22
WSR 99-13-098, § 456-12-115, filed 6/15/99, effective 7/16/99.