reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 448 - State Toxicologist › Chapter 448-16 - Administration of breath test program › Section 448-16-060 - Determining agreement of duplicate breath samples

Current through Register Vol. 24-14, July 15, 2024
Pursuant to
				RCW
				 46.61.506 the following method is approved
				for determining whether two breath samples agree to within plus or minus 10
				percent of their mean.
(1) The breath
			 test results will be reported, truncated to three decimal places.
(2) For the Data Master instruments, the mean
			 of the two breath test results will be calculated and rounded to four decimal
			 places. For the Drager instrument, the mean of all four results will be
			 calculated and truncated to four decimal places.
(3) The lower acceptable limit will be
			 determined by multiplying the above mean by 0.9, and truncating to three
			 decimal places.
(4) The upper
			 acceptable limit will be determined by multiplying the mean by 1.1 and
			 truncating to three decimal places.
(5) If the individual results fall within and
			 inclusive of the upper and lower acceptable limits, the two breath samples are
			 valid.
Statutory Authority:
				  RCW
				   46.61.506. 10-24-066, §
										448-16-060, filed 11/30/10,
				  effective 12/31/10; 04-19-144, §
										448-16-060, filed 9/22/04,
				  effective 10/23/04.
Washington Administrative Code › Title 448 - State Toxicologist › Chapter 448-16 - Administration of breath test program › Section 448-16-070 - Review, approval, and authorization of protocols of procedures and methods by the state toxicologist

Current through Register Vol. 24-14, July 15, 2024
The state toxicologist will review, approve, and authorize such
				protocols of procedures and methods (of the toxicologist's own promulgation or
				submitted by outside agencies or individuals for consideration) required in the
				administration of the breath test program. These protocols will be updated as
				necessary to maintain the quality of the breath test program.
Statutory Authority:
				  RCW
				  46.61.506. 10-24-066, §
										448-16-070, filed 11/30/10,
				  effective 12/31/10; 04-19-144, §
										448-16-070, filed 9/22/04,
				  effective 10/23/04.
Washington Administrative Code › Title 448 - State Toxicologist › Chapter 448-16 - Administration of breath test program › Section 448-16-080 - Instructors

Current through Register Vol. 24-14, July 15, 2024
The state toxicologist or technician will certify persons
				found to be competent and qualified, as "instructors." Instructors are
				authorized to administer breath tests for alcohol concentration using approved
				instruments and are further authorized to train and certify as operators,
				according to outlines approved by the state toxicologist, those persons the
				instructor finds qualified to administer the breath test utilizing approved
				instruments. Instructors who are also certified as PBT technicians may instruct
				other individuals as PBT technicians according to the approved outlines.
If an instructor fails or refuses to demonstrate to the state
				toxicologist, that they have the ability to adequately perform their
				responsibilities as an instructor, then the state toxicologist will suspend
				their permit.
Statutory Authority:
				  RCW
				   46.61.506. 10-24-066, §
										448-16-080, filed 11/30/10,
				  effective 12/31/10; 04-19-144, §
										448-16-080, filed 9/22/04,
				  effective 10/23/04.
Washington Administrative Code › Title 448 - State Toxicologist › Chapter 448-16 - Administration of breath test program › Section 448-16-090 - Operators

Current through Register Vol. 24-14, July 15, 2024
The state toxicologist, or certified instructors will certify
				as "operators" persons found by them to be competent and qualified to
				administer breath tests for alcohol concentration using approved breath testing
				instruments.
If an operator fails or refuses to demonstrate to the state
				toxicologist or to a certified instructor, that he or she has the ability to
				adequately perform his or her responsibilities as an operator, then the state
				toxicologist will suspend their permit.
Statutory Authority:
				  RCW
				  46.61.506. 10-24-066, §
										448-16-090, filed 11/30/10,
				  effective 12/31/10; 04-19-144, §
										448-16-090, filed 9/22/04,
				  effective 10/23/04.
Washington Administrative Code › Title 448 - State Toxicologist › Chapter 448-16 - Administration of breath test program › Section 448-16-100 - External standard changers

Current through Register Vol. 24-14, July 15, 2024
The state toxicologist, or certified instructors, will certify
				as "external standard changers" operators found by them to be competent and
				qualified. In addition to being qualified as "operators" these persons must
				receive approved instruction covering the changing of simulator external
				standard solutions and compressed gas cylinders for approved breath test
				instruments, taught by a certified instructor.
If an external standard changer fails or refuses to demonstrate
				to the state toxicologist or to a certified instructor, that he or she has the
				ability to adequately perform his or her responsibilities as an external
				standard changer, then the state toxicologist will suspend their
				permit.
Statutory Authority:
				  RCW
				  46.61.506. 10-24-066, §
										448-16-100, filed 11/30/10,
				  effective 12/31/10; 04-19-144, §
										448-16-100, filed 9/22/04,
				  effective 10/23/04.
Washington Administrative Code › Title 448 - State Toxicologist › Chapter 448-16 - Administration of breath test program › Section 448-16-110 - Technicians

Current through Register Vol. 24-14, July 15, 2024
The state toxicologist will certify as "technicians" such
				persons found to be competent and qualified to maintain the proper working
				order of breath test instruments through adjustment, repair, and regular
				service.
Technicians are authorized to perform maintenance, calibration
				and instruction in the use of the portable breath test devices. Technicians are
				also authorized to instruct persons otherwise qualified as "technicians,"
				"instructors," "operators," and "external standard changers" according to
				training outlines approved by the state toxicologist. Certified technicians are
				themselves authorized to perform the duties of "instructors," "operators," and
				"external standard changers."
If a technician fails or refuses to demonstrate to the state
				toxicologist, that he or she has the ability to adequately perform his or her
				responsibilities as a technician, then the state toxicologist will suspend
				their permit.
Statutory Authority:
				  RCW
				  46.61.506. 10-24-066, §
										448-16-110, filed 11/30/10,
				  effective 12/31/10; 04-19-144, §
										448-16-110, filed 9/22/04,
				  effective 10/23/04.
Washington Administrative Code › Title 448 - State Toxicologist › Chapter 448-16 - Administration of breath test program › Section 448-16-120 - Permits

Current through Register Vol. 24-14, July 15, 2024
Pursuant to
				RCW
				 46.61.506, the state toxicologist will
				authorize the issuance to persons deemed qualified as "instructors,"
				"operators," "solution changers" or "technicians," a permit bearing his or her
				name and designation. Permits will bear the signature or facsimile signature of
				the state toxicologist. Such permits will expire three years after the date on
				the permit, unless renewed for a like three-year period. Operators whose
				authorization expires may take recertification training within ninety days
				following expiration of their prior certification, but are not certified to
				perform any evidential breath tests during that period. Once ninety days have
				elapsed after the expiration of authorization, the operator must repeat the
				basic certification training.
Statutory Authority:
				  RCW
				   46.61.506. 10-24-066, §
										448-16-120, filed 11/30/10,
				  effective 12/31/10; 04-19-144, §
										448-16-120, filed 9/22/04,
				  effective 10/23/04.
Washington Administrative Code › Title 448 - State Toxicologist › Chapter 448-16 - Administration of breath test program › Section 448-16-130 - Review, approval, and authorization by the state toxicologist of training courses and outlines

Current through Register Vol. 24-14, July 15, 2024
The state toxicologist will approve and authorize such courses
				and course outlines (of the toxicologist's own promulgation or submitted for
				consideration by outside agencies or individuals) required in the training of
				breath test program personnel. Instructors are directed to use only approved
				outlines in conducting the training of operators.
Statutory Authority:
				  RCW
				  46.61.506. 10-24-066, §
										448-16-130, filed 11/30/10,
				  effective 12/31/10; 04-19-144, §
										448-16-130, filed 9/22/04,
				  effective 10/23/04.
Washington Administrative Code › Title 448 - State Toxicologist › Chapter 448-16 - Administration of breath test program › Section 448-16-140 - Information concerning technical aspects of the breath test program

Current through Register Vol. 24-14, July 15, 2024
All documents and records produced by the state toxicologist
				and personnel involved in breath testing for the state of Washington are
				available on request Copies of most of these records are available at no charge
				on a web site maintained by the Washington state patrol at
http://breathtest.wsp.wa.gov/welcome.htm
.
Statutory Authority:
				  RCW
				  46.61.506. 10-24-066, §
										448-16-140, filed 11/30/10,
				  effective 12/31/10; 04-19-144, §
										448-16-140, filed 9/22/04,
				  effective 10/23/04.
Washington Administrative Code › Title 448 - State Toxicologist › Chapter 448-16 - Administration of breath test program › Section 448-16-150 - Address for correspondence

Current through Register Vol. 24-14, July 15, 2024
Information regarding instrument records, or the certification
				of operators, instructors, solution changers, and technicians should be
				obtained from the Washington State Patrol, Breath Test Program, 811 E. Roanoke,
				Seattle, WA 98102.
Persons seeking information regarding other aspects of the
				breath alcohol testing program will direct their request initially to the State
				Toxicologist, Washington State Toxicology Laboratory, Forensic Laboratory
				Services Bureau, Washington State Patrol, 2203 Airport Way S., Seattle, WA
				98134.
Statutory Authority:
				  RCW
				  46.61.506. 10-24-066, §
										448-16-150, filed 11/30/10,
				  effective 12/31/10; 04-19-144, §
										448-16-150, filed 9/22/04,
				  effective 10/23/04.
Washington Administrative Code › Title 448 - State Toxicologist › Chapter 448-16 - Administration of breath test program › Section 448-16-160 - Severability

Current through Register Vol. 24-14, July 15, 2024
If any part or provision of these rules or regulations or the
				application thereof is held invalid, such invalidity will not affect other
				provisions or applications of these rules which can be given effect without the
				invalid provision or application, and to this end any section, paragraph or
				sentence, is declared to be severable.
Statutory Authority:
				  RCW
				  46.61.506. 10-24-066, §
										448-16-160, filed 11/30/10,
				  effective 12/31/10; 04-19-144, §
										448-16-160, filed 9/22/04,
				  effective 10/23/04.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › INTRODUCTION › Section 456-09-001 - Purpose and application of chapter

Current through Register Vol. 24-14, July 15, 2024
(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.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-001, filed 6/21/05,
					 effective 8/1/05.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › HEARING OPTIONS › Section 456-09-010 - Formal and informal hearings

Current through Register Vol. 24-14, July 15, 2024
(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.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-010, filed 6/21/05,
					 effective 8/1/05; 94-07-044, §
											456-09-010, filed 3/10/94,
					 effective 4/10/94; 89-10-056 (Order 89-02), §
											456-09-010, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › ADMINISTRATION › Section 456-09-110 - Definitions

Current through Register Vol. 24-14, July 15, 2024
(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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › ADMINISTRATION › Section 456-09-120 - Organization and office (Repealed)

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-120, filed 6/21/05,
					 effective 8/1/05; 89-10-056 (Order 89-02), §
											456-09-120, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › ADMINISTRATION › Section 456-09-130 - Quorum (Repealed)

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-130, filed 6/21/05,
					 effective 8/1/05; 95-05-033 (Order 95-01), §
											456-09-130, filed 2/8/95,
					 effective 3/11/95; 89-10-056 (Order 89-02), §
											456-09-130, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › ADMINISTRATION › Section 456-09-140 - Meetings of the board (Repealed)

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-140, filed 6/21/05,
					 effective 8/1/05; 89-10-056 (Order 89-02), §
											456-09-140, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › PRACTICE BEFORE THE BOARD › Section 456-09-210 - Appearance and practice before the board

Current through Register Vol. 24-14, July 15, 2024
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.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-210, filed 6/21/05,
					 effective 8/1/05; 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. 90-11-105, §
											456-09-210, filed 5/22/90,
					 effective 6/22/90. Statutory Authority:
					 RCW
					  82.03.170. 89-10-056 (Order 89-02), §
											456-09-210, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › PRACTICE BEFORE THE BOARD › Section 456-09-215 - Notice of appearance by representatives (Repealed)

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-215, filed 6/21/05,
					 effective 8/1/05.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › PRACTICE BEFORE THE BOARD › Section 456-09-220 - Rules of professional conduct

Current through Register Vol. 24-14, July 15, 2024
(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.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-220, filed 6/21/05,
					 effective 8/1/05; 89-10-056 (Order 89-02), §
											456-09-220, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › PRACTICE BEFORE THE BOARD › Section 456-09-230 - Ex parte communication

Current through Register Vol. 24-14, July 15, 2024
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.
Statutory Authority:
					 RCW
					  82.03.170. 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. 90-11-105, §
											456-09-230, filed 5/22/90,
					 effective 6/22/90. Statutory Authority:
					 RCW
					  82.03.170. 89-10-056 (Order 89-02), §
											456-09-230, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › APPEAL PROCEDURE › Section 456-09-300 - Initiating an appeal

Current through Register Vol. 24-14, July 15, 2024
(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.
Reviser's note:
The unnecessary underscoring
					 in the above section occurred in the copy filed by the agency and appears in
					 the Register pursuant to the requirements of
					 RCW
					  34.08.040.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-300, filed 6/21/05,
					 effective 8/1/05.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › APPEAL PROCEDURE › Section 456-09-310 - Contents of notice of appeal

Current through Register Vol. 24-14, July 15, 2024
(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.
(c) A copy of the order, decision, or
				determination appealed from.
(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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › APPEAL PROCEDURE › Section 456-09-315 - Deadlines for submitting a notice of appeal

Current through Register Vol. 24-14, July 15, 2024
(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 inter-county 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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › APPEAL PROCEDURE › Section 456-09-325 - Date and manner of submitting a notice of appeal

Current through Register Vol. 24-14, July 15, 2024
(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.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-325, filed 6/21/05,
					 effective 8/1/05; 98-22-039, §
											456-09-325, filed 10/29/98,
					 effective 11/29/98; 95-05-033 (Order 95-01), §
											456-09-325, filed 2/8/95,
					 effective 3/11/95; 94-07-044, §
											456-09-325, filed 3/10/94,
					 effective 4/10/94; 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. 90-11-105, §
											456-09-325, filed 5/22/90,
					 effective 6/22/90. Statutory Authority:
					 RCW
					  82.03.170. 89-10-056 (Order 89-02), §
											456-09-325, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › APPEAL PROCEDURE › Section 456-09-330 - Amendments to notice of appeal (Repealed)

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-330, filed 6/21/05,
					 effective 8/1/05; 95-05-033 (Order 95-01), §
											456-09-330, filed 2/8/95,
					 effective 3/11/95; 89-10-056 (Order 89-02), §
											456-09-330, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › APPEAL PROCEDURE › Section 456-09-335 - Response to a notice of appeal

Current through Register Vol. 24-14, July 15, 2024
(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.
(c) A notice of intent that the hearing be
				formal and held pursuant to the Administrative Procedure Act;
(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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › APPEAL PROCEDURE › Section 456-09-340 - Intervention

Current through Register Vol. 24-14, July 15, 2024
(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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › SERVICE OF DOCUMENTS › Section 456-09-345 - Service and filing of documents and proof of service

Current through Register Vol. 24-14, July 15, 2024
(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.
(c)
				Service must be completed by 5:00 p.m. Pacific Time on the date due.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-09-510 - Limitations on discovery

Current through Register Vol. 24-14, July 15, 2024
(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.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-510, filed 6/21/05,
					 effective 8/1/05; 89-10-056 (Order 89-02), §
											456-09-510, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-09-520 - Subpoena

Current through Register Vol. 24-14, July 15, 2024
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.
Statutory Authority:
					 RCW
					  82.03.170. 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. 90-11-105, §
											456-09-520, filed 5/22/90,
					 effective 6/22/90. Statutory Authority:
					 RCW
					  82.03.170. 89-10-056 (Order 89-02), §
											456-09-520, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-09-530 - Settlement conference

Current through Register Vol. 24-14, July 15, 2024
(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.
Statutory Authority:
					 RCW
					  82.03.170. 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. 90-11-105, §
											456-09-530, filed 5/22/90,
					 effective 6/22/90. Statutory Authority:
					 RCW
					  82.03.170. 89-10-056 (Order 89-02), §
											456-09-530, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-09-540 - Prehearing conference

Current through Register Vol. 24-14, July 15, 2024
(1) The board, on
				its own motion or a request of a party, may conduct a pre-hearing conference to
				consider:
(a) Simplification of
				issues;
(b) The necessity or
				desirability of amending the pleadings or other documents;
(c) The possibility of obtaining stipulations
				or admissions;
(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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-09-545 - Summary judgment

Current through Register Vol. 24-14, July 15, 2024
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.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-545, filed 6/21/05,
					 effective 8/1/05.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-09-551 - Limits on exhibits and evidence

Current through Register Vol. 24-14, July 15, 2024
(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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-09-552 - Amicus

Current through Register Vol. 24-14, July 15, 2024
(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;
(c) The specific issues to
				which the brief will be directed; and
(d) The applicant's reason as to why
				additional argument is necessary on the issues identified.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-09-555 - Motions

Current through Register Vol. 24-14, July 15, 2024
(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;
(e) Proof of service pursuant to WAC
				456-09-345;
				and
(f) A proposed order.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-09-557 - Requirements for briefs, motions, responses, replies, memorandum, and other documentary evidence

Current through Register Vol. 24-14, July 15, 2024
(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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-09-560 - Postponement, continuance, and extensions of time

Current through Register Vol. 24-14, July 15, 2024
(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 board will freely grant a party's first request. For second and subsequent
				requests, 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 board will
				freely grant a party's first request. For second and subsequent requests, 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.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-560, filed 6/21/05,
					 effective 8/1/05; 89-10-056 (Order 89-02), §
											456-09-560, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-09-565 - Teleconference proceeding

Current through Register Vol. 24-14, July 15, 2024
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.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-565, filed 6/21/05,
					 effective 8/1/05.