reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-10-510 - Motions

Current through Register Vol. 24-14, July 15, 2024
(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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-10-515 - Postponements, continuances, 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,
				if any, must be made in writing and comply with WAC 456-10-510 and 456-10-410.
				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 456-10-510 and 456-10-410, and be filed 14
				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 456-10-510 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.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-515, filed 6/21/05,
					 effective 8/1/05; 89-10-057 (Order 89-03), §
											456-10-515, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-10-520 - Telephonic, video, and electronic proceedings

Current through Register Vol. 24-14, July 15, 2024
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.
Statutory Authority:
					 RCW
					  82.03.170. 89-10-057 (Order 89-03), §
											456-10-520, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-10-530 - Requirements for a notice of hearing

Current through Register Vol. 24-14, July 15, 2024
(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;
(c) A statement
				of the general nature of the proceeding (e.g., excise, property,
				etc.);
(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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-10-540 - Hearing procedure

Current through Register Vol. 24-14, July 15, 2024
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) Lastly, each party may summarize the
				testimony and evidence that supports their case, beginning with the party that
				appealed. The board or hearing officer may ask a party, a representative, or a
				witness a question at any time during the hearing.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-540, filed 6/21/05,
					 effective 8/1/05; 89-10-057 (Order 89-03), §
											456-10-540, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-10-545 - Testimony under oath

Current through Register Vol. 24-14, July 15, 2024
(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.
Statutory Authority:
					 RCW
					  82.03.170. 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. 90-11-106, §
											456-10-545, filed 5/22/90,
					 effective 6/22/90. Statutory Authority:
					 RCW
					  82.03.170. 89-10-057 (Order 89-03), §
											456-10-545, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-10-547 - Recording of hearings

Current through Register Vol. 24-14, July 15, 2024
(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.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-547, filed 6/21/05,
					 effective 8/1/05; 91-07-039 (Order 91-02), §
											456-10-547, filed 3/15/91,
					 effective 4/15/91.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-10-550 - Failure to attend and hearings on the record

Current through Register Vol. 24-14, July 15, 2024
(1)
				When a party has failed 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.
(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.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-550, filed 6/21/05,
					 effective 8/1/05; 89-10-057 (Order 89-03), §
											456-10-550, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-10-555 - Dismissal, stipulations, and withdrawal of actions

Current through Register Vol. 24-14, July 15, 2024
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.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-555, filed 6/21/05,
					 effective 8/1/05; 89-10-057 (Order 89-03), §
											456-10-555, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-10-560 - Rules of evidence and criteria for admissibility

Current through Register Vol. 24-14, July 15, 2024
(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.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-560, filed 6/21/05,
					 effective 8/1/05; 89-10-057 (Order 89-03), §
											456-10-560, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-10-565 - Official notice

Current through Register Vol. 24-14, July 15, 2024
(1) The board may
				take official notice of:
(a) Any judicially
				cognizable facts;
(b) Any matter of
				public record;
(c) Technical or
				scientific facts within the agency's specialized knowledge; and
(d) Codes or standards that have been adopted
				by any state or federal agency or by a nationally recognized organization or
				association.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › DISPOSITION OF CASES › Section 456-10-710 - Assistance to the board

Current through Register Vol. 24-14, July 15, 2024
(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.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-710, filed 6/21/05,
					 effective 8/1/05; 89-10-057 (Order 89-03), §
											456-10-710, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › DISPOSITION OF CASES › Section 456-10-715 - Presentation of evidence after the hearing

Current through Register Vol. 24-14, July 15, 2024
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.
Statutory Authority:
					 RCW
					  82.03.170. 89-10-057 (Order 89-03), §
											456-10-715, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › DISPOSITION OF CASES › Section 456-10-725 - Proposed decision

Current through Register Vol. 24-14, July 15, 2024
(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;
(c) An appeal has been heard by a hearing
				officer, tax referee, or other individual assigned by the board; or
(d) The board elects to do so.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › DISPOSITION OF CASES › Section 456-10-730 - Exceptions to proposed decisions

Current through Register Vol. 24-14, July 15, 2024
(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.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-730, filed 6/21/05,
					 effective 8/1/05; 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. 90-11-106, §
											456-10-730, filed 5/22/90,
					 effective 6/22/90. Statutory Authority:
					 RCW
					  82.03.170. 89-10-057 (Order 89-03), §
											456-10-730, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › DISPOSITION OF CASES › Section 456-10-755 - Petition for reconsideration of a final decision

Current through Register Vol. 24-14, July 15, 2024
(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.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-755, filed 6/21/05,
					 effective 8/1/05; 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. 90-11-106, §
											456-10-755, filed 5/22/90,
					 effective 6/22/90. Statutory Authority:
					 RCW
					  82.03.170. 89-10-057 (Order 89-03), §
											456-10-755, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › SEPA › Section 456-10-970 - Applicability of SEPA guidelines (Repealed)

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					  82.03.170. 89-10-057 (Order 89-03), §
											456-10-970, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-12 - Administrative processes › Section 456-12-015 - Purpose of this chapter

Current through Register Vol. 24-14, July 15, 2024
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.
Statutory Authority: [RCW
				   82.03.170.] 99-13-098, §
										456-12-015, filed 6/15/99,
				  effective 7/16/99.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-12 - Administrative processes › Section 456-12-025 - Definitions

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority: [RCW
				   82.03.170.] 99-13-098, §
										456-12-025, filed 6/15/99,
				  effective 7/16/99.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-12 - Administrative processes › Section 456-12-035 - Description of the board

Current through Register Vol. 24-14, July 15, 2024
(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.
Statutory Authority: [RCW
				   82.03.170.] 99-13-098, §
										456-12-035, filed 6/15/99,
				  effective 7/16/99.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-12 - Administrative processes › Section 456-12-037 - Communication and contact with the board

Current through Register Vol. 24-14, July 15, 2024
(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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-12 - Administrative processes › Section 456-12-038 - Pro tem

Current through Register Vol. 24-14, July 15, 2024
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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-12 - Administrative processes › PUBLIC MEETINGS › Section 456-12-039 - Meetings and quorums

Current through Register Vol. 24-14, July 15, 2024
(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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-12 - Administrative processes › PUBLIC MEETINGS › Section 456-12-041 - Meeting agendas and minutes

Current through Register Vol. 24-14, July 15, 2024
(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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-12 - Administrative processes › PUBLIC RECORDS › Section 456-12-043 - Purpose and intent

Current through Register Vol. 24-14, July 15, 2024
(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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-12 - Administrative processes › PUBLIC RECORDS › Section 456-12-045 - Hours for inspection and copying

Current through Register Vol. 24-14, July 15, 2024
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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-12 - Administrative processes › PUBLIC RECORDS › Section 456-12-055 - Public records officer

Current through Register Vol. 24-14, July 15, 2024
(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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-12 - Administrative processes › PUBLIC RECORDS › Section 456-12-073 - Public Records Act requests to the board

Current through Register Vol. 24-14, July 15, 2024
(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"
(c) U.S. Mail or Delivery: Public Records
				Officer
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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-12 - Administrative processes › PUBLIC RECORDS › Section 456-12-078 - Response to Public Records Act requests

Current through Register Vol. 24-14, July 15, 2024
(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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-12 - Administrative processes › PUBLIC RECORDS › Section 456-12-083 - Providing responsive records to a Public Records Act request

Current through Register Vol. 24-14, July 15, 2024
(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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-12 - Administrative processes › PUBLIC RECORDS › Section 456-12-085 - Costs and fees

Current through Register Vol. 24-14, July 15, 2024
(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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-12 - Administrative processes › PUBLIC RECORDS › Section 456-12-105 - Exemptions and denying requests for public records

Current through Register Vol. 24-14, July 15, 2024
(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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-12 - Administrative processes › PUBLIC RECORDS › Section 456-12-112 - Closing a request for public records

Current through Register Vol. 24-14, July 15, 2024
(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.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-12 - Administrative processes › PUBLIC RECORDS › Section 456-12-115 - Reviewing denials of requests for public records, estimates of time, and estimates of cost

Current through Register Vol. 24-14, July 15, 2024
(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.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-02 - Consolidated licensing system › Section 458-02-100 - Declaration of purpose and authority

Current through Register Vol. 24-14, July 15, 2024
This chapter is adopted to implement the authority granted by
				RCW
				19.02.030 to administer the consolidated
				business license application process created under
				chapter
				19.02 RCW, and the
				authority granted by
				RCW
				19.80.045 to administer the registration of
				trade names under chapter 19.80 RCW.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-02 - Consolidated licensing system › Section 458-02-200 - Business licensing service-Applications, licenses, renewals-Fees

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule provides information about business
			 license application handling fees, renewal application handling fees, and late
			 filing delinquency fees as described in chapter 19.02 RCW. Information about
			 individual licenses may be obtained from the business licensing service (BLS)
			 of the department of revenue (department) and is available online at
			 dor.wa.gov.
(2)
Definitions.
The definitions in
			 RCW
			 19.02.020 apply to this rule.
(3)
What fee do I need to pay when
			 applying for or renewing a license?
Individual license fees vary
			 depending on the license(s) for which you are applying or renewing. The fee
			 payable is the total amount of all applicable individual license fees, business
			 license application handling fees, renewal application handling fees, late
			 filing delinquency fees, and other penalty fees. The method of payment may
			 result in additional charges for credit or debit card processing.
(4)
What does the department do with
			 the fees?
The department will distribute the fees received for
			 individual licenses to the respective regulatory agencies. The application and
			 renewal handling fees and the late filing delinquency fees support the
			 operation of the BLS. Credit or debit card payment processing fees are charged
			 and retained by a third-party payment processor.
(5)
When do I get my business
			 license?
A business license will not be issued until the total fees due
			 are collected and all required information has been submitted. Some individual
			 licenses require review and approval by the regulating authorities, and the
			 business license will not be issued until the regulating authorities have
			 approved them.
(6)
Can I get
			 a refund?
The business license application handling fee and renewal
			 application handling fee collected under
			 RCW
			 19.02.075 are not refundable. The late filing
			 delinquency fee under
			 RCW
			 19.02.085 may not be waived or refunded
			 unless:
(a) The department determines that the
			 licensee failed to renew a license by the business license expiration date due
			 to an undisputable error or failure by the department that caused the late
			 filing; or
(b) The licensee
			 requests the waiver and has timely renewed all business licenses and paid the
			 applicable business license fees for a period of 24 months immediately
			 preceding the period covered by the renewal application for which the licensee
			 is requesting the waiver.
When a license is denied or when an applicant withdraws an
				application, a refund of any other refundable portion of the total payment will
				be made in accordance with the applicable licensing laws.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-02 - Consolidated licensing system › Section 458-02-201 - Business licensing service-Business license transfer

Current through Register Vol. 24-14, July 15, 2024
Transfer of a business license is prohibited. Transfer of each
				individual license held under the business license is also prohibited, unless
				expressly permitted by the regulatory agency's applicable licensing law. In the
				event of proven incapacity, death, receivership, bankruptcy, or assignment for
				benefit of creditors of any licensee, the business license may be transferred
				to a court appointed or court confirmed guardian, executor or administrator,
				receiver, trustee, or assignee for the benefit of creditors, who may continue
				to operate or conduct the licensed business activities, subject to the rules of
				the individual agencies.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-02 - Consolidated licensing system › Section 458-02-202 - Business licensing service-Notification of changes

Current through Register Vol. 24-14, July 15, 2024
(1) When the information about a business
			 that was submitted in a business license application changes, the applicant or
			 the licensee must immediately notify the department of the change or
			 correction. Notification must be made in advance of a change whenever
			 possible.
(2) Where the rules of
			 the granting regulatory agency require advanced notice of a change, and/or the
			 approval of the granting agency before implementing the change, the licensee
			 must comply with that requirement.
(3) Some changes must be reported on a
			 specific form and may require the payment of a fee.
(4) If the change is significant, a new
			 business license application may be required, and all licenses requested on
			 that application will be reviewed and reapproved by the respective regulating
			 authorities.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-02 - Consolidated licensing system › Section 458-02-300 - Trade names-Registration-Fees-Search-Changes

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
(a) Any person or persons who carries on,
			 conducts or transacts business under a name or names that do not include the
			 true and real name of all persons conducting that business must register that
			 name or names with the department as trade name(s).
(b) Trade name registrations are made by
			 completing a business license application, payment of the appropriate fees, and
			 providing the required information.
(c) A notice of change must be filed with the
			 department when any information in the business license application relating to
			 the trade name registration has changed.
(d) A trade name must be canceled with the
			 department when use of the trade name is discontinued.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-07 - Valuation and revaluation of real property › Section 458-07-010 - Valuation and revaluation of real property-Introduction

Current through Register Vol. 24-14, July 15, 2024
The Washington state Constitution requires that all taxes be
				uniform upon the same class of property within the territorial limits of the
				authority levying the tax. In order to comply with this constitutional mandate
				and ensure that all taxes are uniform, all real property must be valued in a
				manner consistent with this principle of uniformity. Also, to comply with
				statutory and case law, the county assessor must value all taxable real
				property in the county on a regular, systematic, and continuous basis. All
				taxable real property within a county must be valued or revalued annually, and
				each county assessor must review all taxable real property characteristics in
				accordance with the International Association of Assessing Officers' standards
				for physical inspections. All taxable real property within a county must also
				be physically inspected at least once every six years, per
				RCW
				84.41.030. The assessor must adhere to a
				revaluation plan that will ensure equality and uniformity in the valuation of
				real property, and must use proper appraisal methods. The administrative rules
				in this chapter describe and explain the processes to be used by the county
				assessor in valuing and revaluing real property for purposes of
				taxation.
Statutory Authority:
				  RCW
				  84.08.070. 00-01-043, § 458-07-010,
				  filed 12/7/99, effective 1/7/00.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-07 - Valuation and revaluation of real property › Section 458-07-015 - Revaluation of real property

Current through Register Vol. 24-14, July 15, 2024
(1)
Appropriate statistical data defined.
The assessor must revalue
			 real property at its current true and fair value using appropriate statistical
			 data.
			 RCW
			 84.41.041. For purposes of this chapter,
			 "appropriate statistical data" means the data required to accurately adjust
			 real property values and includes, but is not limited to, data reflecting costs
			 of new construction and real property market trends.
(2)
Comparable sales data.
In
			 gathering appropriate statistical data and determining real property market
			 trends, the assessor must consider current sales data. "Current sales data"
			 means sales of real property that occurred within the past five years of the
			 date of appraisal and may include sales that occur in the assessment year. To
			 the extent feasible, and in accordance with generally accepted appraisal
			 practices, the assessor shall compile the statistical data into categories of
			 comparable properties. Comparability is most often determined by similar use
			 and location and may be based upon the following use classifications:
(a) Single family residential;
(b) Residential with from two to four
			 units;
(c) Residential with more
			 than four units;
(d) Residential
			 hotels, condominiums;
(e) Hotels
			 and motels;
(f) Vacation homes and
			 cabins;
(g) Retail trade;
(h) Warehousing;
(i) Office and professional
			 service;
(j) Commercial other than
			 listed;
(k)
			 Manufacturing;
(l) Agricultural;
			 and
(m) Other classifications as
			 necessary.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-07 - Valuation and revaluation of real property › Section 458-07-020

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
				  RCW
				  84.08.010 and
				  84.08.070. 03-22-025, §
				  458-07-020, filed 10/27/03, effective 11/27/03. Statutory Authority:
				  RCW
				  84.08.070. 00-01-043, § 458-07-020,
				  filed 12/7/99, effective 1/7/00.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-07 - Valuation and revaluation of real property › Section 458-07-025 - Revaluation of real property - Plan submitted to department of revenue

Current through Register Vol. 24-14, July 15, 2024
(1)
Revaluation
			 plan -- When submitted.
The assessor shall submit a proposed revaluation
			 plan to the property tax division of the department of revenue on or before
			 March 1st of the year prior to the first year of any revaluation and/or
			 physical inspection cycle.
(2)
Revaluation plan -- Contents.
The proposed revaluation plan must
			 be sufficiently detailed to enable the department to determine whether the
			 assessor will be able to successfully and timely complete the revaluation
			 and/or physical inspection program and must include, but is not limited to, the
			 following:
(a) A comprehensive analysis of
			 the number and types of properties to be appraised each year;
(b) Specific geographical revaluation areas,
			 taxing districts, or parcels included in the plan each year;
(c) A description of appraiser workload each
			 year and the number of personnel required to implement the plan, including the
			 number and duties of staff not directly involved in the appraisal of real
			 property;
(d) The number of
			 additional staff required, if any, and a description of their duties;
(e) Whether the plan anticipates the
			 necessity of using appraisers hired on a contract basis or whether the plan
			 anticipates requesting special assistance from the department of
			 revenue;
(f) The current and
			 anticipated use of and need for equipment, supplies, and space;
(g) The annual anticipated budget of the
			 assessor's office; and
(h) A
			 statement that all real property will be appraised at one hundred percent of
			 its true and fair value unless specifically provided otherwise by
			 law.