Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-14 - County boards of equalization › RULES OF PRACTICE AND PROCEDURE › Section 458-14-066 - Requests for valuation information-Duty to exchange documentary information- Time limits

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the access to valuation and other
				documentary information provided to both parties prior to the hearing on a
				petition so that time-consuming and costly discovery procedures are
				unnecessary.
(2)
Valuation
				information provided by assessor.
Requests by a taxpayer for valuation
				information from the assessor may be made on the petition form filed with the
				board, or may be made at any reasonable time prior to the hearing. Upon request
				by the taxpayer, the assessor must make available to the taxpayer the
				comparable sales used in establishing the taxpayer's property valuation. If
				valuation criteria other than comparable sales were used, the assessor must
				provide the taxpayer with the information.
All valuation information, including comparable sales, must
				  be provided to the taxpayer and the board within sixty calendar days of the
				  request but at least twenty-one business days, excluding legal holidays, prior
				  to the taxpayer's appearance before the board of equalization. The valuation
				  information provided by the assessor to the taxpayer must not be subsequently
				  changed by the assessor unless the new evidence supports the assessor's
				  valuation. If the assessor has found new evidence, he or she must provide the
				  additional evidence to the taxpayer and the board at least twenty-one business
				  days, excluding legal holidays, prior to the board hearing.
The postmark date is used to determine whether the
				  information is timely provided.
(3)
Valuation information provided by
				taxpayer.
A taxpayer who lists comparable sales on the petition, or who
				provides the board and the assessor with comparable sales or valuation evidence
				after filing the petition, must not subsequently change the evidence unless the
				new evidence supports the taxpayer's valuation. If the taxpayer has found new
				evidence, he or she must provide the additional evidence by mailing or
				submitting it to the assessor and the board at least twenty-one business days,
				excluding legal holidays, prior to the board hearing. The postmark date is used
				to determine whether the information is timely provided.
(4)
Failure to comply.
If either
				the assessor or taxpayer does not comply with the requirements of this rule,
				the board may take any of the following actions:
(a) If there is no objection by either party,
				consider the new evidence provided by either party and proceed with the
				hearing;
(b) If there is an
				objection by either party to the failure of the other party to comply with the
				requirements of this rule, the board may:
(i)
				Refuse to consider evidence that was not timely submitted;
(ii) Postpone the hearing for a definitive
				time period designated by the board, to provide the parties an opportunity to
				review all evidence; or
(iii)
				Proceed with the hearing but allow the parties to submit new evidence to the
				board and to the other party after the hearing is concluded. The new evidence
				must be submitted within a definitive time period designated by the board, and
				must be provided to each party with an adequate opportunity to rebut or comment
				on the new evidence prior to the board's decision.