reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-09-570 - Requirements for a notice of hearing

Current through Register Vol. 24-14, July 15, 2024
(1) A
				notice of a hearing will be sent or transmitted to all parties and to those
				granted intervention or amicus status at least 20 calendar days before the
				hearing date unless a different period is required by law. The notice will
				include the information specified in
				RCW
				 34.05.434, and whether the hearing will be
				conducted by phone, video or other electronic means.
(2) The notice will state that if a
				limited-English speaking or hearing-impaired party or witness needs an
				interpreter, a qualified interpreter will be appointed at no cost. The notice
				will include a form to indicate whether an interpreter is needed and in what
				language and dialect.
(3) The
				notice will also state that a party or witness with disabilities may request
				reasonable accommodations to allow for effective participation in the
				proceedings. The notice will include a form to describe the reasonable
				accommodations requested.
(4)
				Notice of the requirements listed in this section may be waived if the waiver
				is knowing and voluntary.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-570, filed 6/21/05,
					 effective 8/1/05; 89-10-056 (Order 89-02), §
											456-09-570, 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 456-09-575 - Hearing notices for limited-English speaking parties

Current through Register Vol. 24-14, July 15, 2024
If the board is notified or otherwise made aware that a
				  limited-English-speaking person as defined in
				  RCW  2.43.020 is a
				  party, all notices about the hearing, including continuances and
				  dismissals:
(1) Must be written in the
				primary language of the party; or
(2) Must include a notice in the primary
				language of the party which describes the significance of the notice and how
				the party may receive assistance in understanding and responding to the
				notice.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-575, 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 PROCEDURE › Section 456-09-740 - 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
				affirming that the interpreter will make a true interpretation to the person
				being examined in a language or in a manner which the person understands, and
				that the interpreter will repeat the statements of the person being examined to
				the board, in the English language, to the best of the interpreter's skill and
				judgment.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-740, filed 6/21/05,
					 effective 8/1/05. Statutory Authority:
					 RCW
					  82.03.170,
					 34.05.250,
					 82.03.140 and
					 82.03.160. 90-11-105, §
											456-09-740, filed 5/22/90,
					 effective 6/22/90. Statutory Authority:
					 RCW
					  82.03.170. 89-10-056 (Order 89-02), §
											456-09-740, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › HEARING PROCEDURE › Section 456-09-742 - Recording devices

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 of
				others will be permitted at hearings; however, the presiding officer may impose
				such conditions upon their use as deemed necessary to prevent disruption of the
				hearing, or when a statute or law limits such use.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-742, filed 6/21/05,
					 effective 8/1/05. Statutory Authority:
					 RCW
					  82.03.170,
					 34.05.250,
					 82.03.140 and
					 82.03.160. 90-11-105, §
											456-09-742, filed 5/22/90,
					 effective 6/22/90.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › HEARING PROCEDURE › Section 456-09-743 - Hearing procedure

Current through Register Vol. 24-14, July 15, 2024
(1) Unless
				otherwise ordered, hearings will be conducted in the following format:
(a) Administration of an oath to all persons
				testifying;
(b) The appellant's
				opening statement;
(c) The
				respondent's opening statement;
(d)
				The appellant's case in chief:
(i) Direct
				examination of witness;
(ii)
				Cross-examination by the respondent;
(iii) Redirect examination by the
				appellant;
(iv) Recross
				examination;
(v) The above
				procedure is followed for each witness.
(e) The respondent's case in chief:
(i) Direct examination of witness;
(ii) Cross-examination by the
				appellant;
(iii) Redirect
				examination by the respondent;
(iv)
				Recross examination;
(v) The above
				procedure is followed for each witness.
(f) The appellant's rebuttal, following the
				procedure in subsection (d) for each witness;
(g) The appellant's closing
				argument;
(h) The respondent's
				closing argument;
(i) The
				appellant's closing rebuttal;
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › HEARING PROCEDURE › Section 456-09-745 - Failure to attend and hearing 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.
Within 14 calendar days of service of the default order or
				  dismissal, the party against whom the order was entered may submit a written
				  objection requesting that the order be vacated. The objection must state the
				  specific reasons why the order should be vacated together with proof of service
				  pursuant to WAC 456-09-345. The board may set aside a dismissal or default for
				  good cause.
(2) If the
				parties agree in writing and the presiding officer approves, the board may hold
				an appeal on the record and the attendance of one or more parties will not be
				required.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-745, filed 6/21/05,
					 effective 8/1/05; 89-10-056 (Order 89-02), §
											456-09-745, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › HEARING PROCEDURE › Section 456-09-750 - Dismissal, stipulation, and withdrawal of actions

Current through Register Vol. 24-14, July 15, 2024
(1) An appeal may be dismissed for any of the
				following reasons:
(a) All parties stipulate
				to dismissal. Stipulations of the value of real property must include the
				parcel number, assessment year(s), the agreed upon value(s) of the subject
				property, and a brief statement supporting the agreed upon value(s). The board
				may request additional information as to the reason or reasons for the
				stipulation.
(b) The appellant
				makes a motion to dismiss or withdraw the appeal any time before the respondent
				presents his or her case.
(c) Upon
				motion by the respondent alleging that the appellant has failed to prosecute
				the case, failed to comply with this chapter, or failed to follow any order of
				the board.
(d) Upon the board's own
				motion for failure by the parties to comply with applicable rules or any order
				of the board.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › HEARING PROCEDURE › Section 456-09-755 - Rules of evidence and admissibility criteria

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 his or her
				business affairs. The board may exclude evidence for constitutional or
				statutory reasons or for a privilege recognized in the courts of this state.
				The board may also exclude evidence that is irrelevant, immaterial, or unduly
				repetitious.
(2) The board's
				experience, technical knowledge, competency, and specialized knowledge may be
				used to evaluate evidence.
(3) If
				not inconsistent with subsection (1) of this section, the board may rely on,
				but will not be bound by, the Washington rules of evidence.
(4) Copies or excerpts of documentary
				evidence may be submitted instead of the original evidence.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-755, filed 6/21/05,
					 effective 8/1/05; 89-10-056 (Order 89-02), §
											456-09-755, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › HEARING PROCEDURE › Section 456-09-762 - Hearings-Interpreters (Repealed)

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					  82.03.170,
					 34.05.250,
					 82.03.140 and
					 82.03.160. 90-11-105, §
											456-09-762, filed 5/22/90,
					 effective 6/22/90.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › HEARING PROCEDURE › Section 456-09-763 - Record evidence

Current through Register Vol. 24-14, July 15, 2024
(1) A board of
				equalization or other tribunal should submit their record in a numbered format
				specified by the board. If the record is not properly numbered, the board will
				number the record.
(2) Parties
				relying on evidence from a board of equalization or other tribunal must
				indicate which pages they intend to rely on. Failure to do so will be
				understood by the board to indicate that the party does not want the record
				understood and will instead submit other evidence.
(3) The board will not review the record of a
				county board of equalization or any other tribunal that is unduly large or
				disorganized.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › HEARING PROCEDURE › Section 456-09-765 - Official notice

Current through Register Vol. 24-14, July 15, 2024
(1) The board may
				take official notice of the following:
(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 456-09 - Formal hearings-Practice and procedure › DISPOSITION OF CASES › Section 456-09-910 - Assistance to the board

Current through Register Vol. 24-14, July 15, 2024
(1) The board
				may obtain assistance from a county board of equalization as allowed by
				RCW
				 82.03.130(1)(b), or from the
				staff of the department of revenue as provided by
				RCW
				 82.03.160. If the board intends to seek
				assistance, the board will notify the parties and indicate the reason or
				reasons for seeking such assistance. Once notified, the parties may recommend
				an alternative to the board to achieve the same objectives.
(2) Any evidence from the department of
				revenue about requested assistance under this section will only be presented in
				an open hearing after notice to all parties.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-910, filed 6/21/05,
					 effective 8/1/05; 89-10-056 (Order 89-02), §
											456-09-910, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › DISPOSITION OF CASES › Section 456-09-915 - Posthearing evidence

Current through Register Vol. 24-14, July 15, 2024
Unless requested, the board will not accept any evidence
				  after a hearing unless such evidence could not reasonably have been anticipated
				  before the hearing.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-915, filed 6/21/05,
					 effective 8/1/05; 89-10-056 (Order 89-02), §
											456-09-915, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › DISPOSITION OF CASES › Section 456-09-920 - Contents of a decision

Current through Register Vol. 24-14, July 15, 2024
Every decision, whether initial or final, will:
(1) Be captioned to include the name of the
				proceeding;
(2) Designate all
				parties and representatives participating in the proceeding;
(3) Include a concise statement of the nature
				and background of the proceeding;
(4) Contain findings of fact in a manner
				outlined in
				RCW
				 34.05.461;
(5) Contain conclusions of law, including
				citations to statutes and rules relied upon in a manner outlined in
				RCW
				 34.05.461;
(6) Indicate whether it is an initial or
				final decision, and whether all contested issues have been resolved;
				and
(7) Contain a description of
				available posthearing remedies.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-920, filed 6/21/05,
					 effective 8/1/05; 89-10-056 (Order 89-02), §
											456-09-920, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › DISPOSITION OF CASES › Section 456-09-925 - Initial decision

Current through Register Vol. 24-14, July 15, 2024
(1) The board will
				issue an initial decision when:
(a) An appeal
				has been heard by only one member of the board;
(b) An appeal has been heard by only two
				members of the board when there is no vacancy and the two members cannot agree
				on an outcome. In such instances, the third member of the board will review the
				decision; or
(c) An appeal has been
				heard by a hearing officer.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › DISPOSITION OF CASES › Section 456-09-930 - Petition for review of an initial decision, replies, and disposition

Current through Register Vol. 24-14, July 15, 2024
(1) A party may petition for review of an
				initial decision. A petition for review of an initial decision is also referred
				to as an exception.
(2) A petition
				for review must be sent or transmitted to the board within 20 calendar days of
				the date the initial decision was transmitted unless specified otherwise. Proof
				of service must be filed with the board pursuant to WAC
				456-09-345.
(3) A petition for review must indicate which
				portions of the initial decision or what evidence in the record supports the
				petition.
(4) Any party may make a
				reply to a petition for review within 10 calendar days of the date the petition
				is served on the opposing party or parties. The response, if any, must be sent
				or transmitted to the board together with proof of service pursuant to WAC
				456-09-345.
(5) The board will address a petition for
				review in a written order. The board may require the parties to submit briefs
				or to appear and present oral argument on the petition.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-930, filed 6/21/05,
					 effective 8/1/05; 95-05-033 (Order 95-01), §
											456-09-930, filed 2/8/95,
					 effective 3/11/95. Statutory Authority:
					 RCW
					  82.03.170,
					 34.05.250,
					 82.03.140 and
					 82.03.160. 90-11-105, §
											456-09-930, filed 5/22/90,
					 effective 6/22/90. Statutory Authority:
					 RCW
					  82.03.170. 89-10-056 (Order 89-02), §
											456-09-930, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › DISPOSITION OF CASES › Section 456-09-955 - 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 an initial decision was first issued, unless:
(a) The alleged error or errors could not
				have been previously addressed in an exception to the initial decision;
				or
(b) The alleged error or errors
				are of constitutional concern.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › DISPOSITION OF CASES › Section 456-09-960 - Record on appeal

Current through Register Vol. 24-14, July 15, 2024
When an appeal is made to superior court, the appealing
				  party is responsible for ordering and paying for a transcript of the board's
				  hearing.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-09-960, filed 6/21/05,
					 effective 8/1/05. Statutory Authority:
					 RCW
					  82.03.170,
					 34.05.250,
					 82.03.140 and
					 82.03.160. 90-11-105, §
											456-09-960, filed 5/22/90,
					 effective 6/22/90.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-09 - Formal hearings-Practice and procedure › SEPA (REPEALED) › Section 456-09-970 - Applicability of SEPA guidelines (Repealed)

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					  82.03.170. 89-10-056 (Order 89-02), §
											456-09-970, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › INTRODUCTION › Section 456-10-001 - Purpose and application of chapter

Current through Register Vol. 24-14, July 15, 2024
(1) This chapter
				explains how informal hearings are conducted before the board of tax appeals
				(board). The informal process is helpful for those who are not represented by
				an attorney or do not have legal expertise. These rules of practice and
				procedure will be liberally construed to secure the just, speedy, and efficient
				determination of every appeal.
(2)
				Where procedures are not addressed by this chapter, the board may, upon its own
				motion or upon written motion of any party, refer to and apply any rule
				provided for in chapter 456-09 WAC - Formal hearings-Practice and procedure,
				chapter 10-08 WAC - Model rules of procedure, or the superior court civil
				rules. This chapter adds but does not replace the provisions of chapter 82.03
				RCW.
(3) The superior court civil
				rules, rules of professional conduct, the Washington Administrative Code (WAC),
				and the Revised Code of Washington (RCW) referred to in this chapter are
				available in public libraries and online.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-001, filed 6/21/05,
					 effective 8/1/05.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › HEARING OPTIONS › Section 456-10-010 - Difference between formal and informal proceedings

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. Informal
				hearings are conducted according to the rules of practice and procedure
				outlined in this chapter. Formal hearings are conducted according to the
				Administrative Procedure Act, chapter 34.05 RCW, and the rules of practice and
				procedure of chapter 456-09 WAC. Failure to choose a type of hearing will
				result in the proceeding being conducted as informal.
(a) Decisions entered in an informal appeal
				are not subject to judicial review under the Administrative Procedure Act,
				chapter 34.05 RCW like formal decisions. Proposed and initial decisions in
				informal cases, however, can be internally appealed to the board by filing an
				exception as outlined in WAC 456-10-730.
(b) The informal appeal process is not
				designed for parties who intend to engage in more than a limited exchange of
				documents and information between the parties. This exchange process is known
				as discovery. In cases where a party anticipates discovery, a formal proceeding
				may be better suited as discovery is conducted according to the Washington
				state superior court civil rules.
(c) The parties may have additional avenues
				to challenge allowed by law, but which the board does not have legal authority
				to grant, and therefore, are not discussed in this chapter.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › ADMINISTRATION › Section 456-10-110 - 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
				described in chapter 82.03 RCW and chapters 456-09 and 456-10 WAC. Where
				appropriate, the term "board" also refers to the designated hearing officers,
				tax referees, or agents of the board.
(c) "Decision" means a written judgment or
				ruling issued by the board, designated hearing officers, tax referees or agents
				of the board.
(d) "File" means to
				present or to deliver. Filings with the board may be delivered personally, by
				mail, by commercial delivery service, by fax, or by electronic transmission as
				provided in these rules. The terms "to file" and "to submit" are used
				interchangeably.
(e) "Motion" means
				a written or oral request for the board to take action.
(f) "Order" means a written direction given
				by the board instructing that some act be done or that some act is prohibited.
				Orders are not appealable unless otherwise provided by law.
(g) "Party" means any person or entity who is
				an appellant, respondent, or intervenor.
(h) "Presiding officer" or "hearing officer"
				means any member of the board, tax referee, or any person who is assigned to
				conduct a conference or hearing by the board. The presiding officer has the
				authority outlined in WAC 10-08-200 and chapter 34.05 RCW.
(i) "Respondent" means a person or entity who
				is listed as a responding party in any appeal.
(j) "Submit" means to present or deliver to
				the board. Submissions may be delivered personally, by mail, by commercial
				delivery service, by fax, or by electronic transmission as provided in these
				rules. The terms "submit" and "file" are used interchangeably.
(k) "Transmit" means to deliver
				electronically.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › ADMINISTRATION › Section 456-10-120 - Alternative procedures

Current through Register Vol. 24-14, July 15, 2024
The board may offer expedited or abbreviated procedures for
				  certain informal hearings to resolve appeals in an efficient
				  manner.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-120, filed 6/21/05,
					 effective 8/1/05; 89-10-057 (Order 89-03), §
											456-10-120, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › ADMINISTRATION › Section 456-10-140 - Organization and office (Repealed)

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-140, filed 6/21/05,
					 effective 8/1/05; 95-05-032 (Order 95-02), §
											456-10-140, filed 2/8/95,
					 effective 3/11/95; 89-10-057 (Order 89-03), §
											456-10-140, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › ADMINISTRATION › Section 456-10-150 - Quorum (Repealed)

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-150, filed 6/21/05,
					 effective 8/1/05; 89-10-057 (Order 89-03), §
											456-10-150, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › ADMINISTRATION › Section 456-10-160 - Meetings of the board (Repealed)

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-160, filed 6/21/05,
					 effective 8/1/05. Statutory Authority:
					 RCW
					  82.03.170,
					 82.03.140 and
					 82.03.150. 90-11-106, §
											456-10-160, filed 5/22/90,
					 effective 6/22/90. Statutory Authority:
					 RCW
					  82.03.170. 89-10-057 (Order 89-03), §
											456-10-160, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › PRACTICE BEFORE THE BOARD › Section 456-10-210 - Appearance and practice before the board

Current through Register Vol. 24-14, July 15, 2024
Practice before the board in informal proceedings is limited
				  to:
(1) Taxpayers who are natural
				persons representing themselves;
(2) Attorneys at law authorized to practice
				in the highest court of any state;
(3) Public officials, county assessors, or
				their authorized representatives;
(4) Certified public accountants currently
				licensed in any state;
(5) An
				authorized officer, partner, trustee or full-time employee of an individual
				firm, association, partnership, or corporation who appears with the permission
				of such firm, association, partnership, corporation, or trust;
(6) Other persons designated by a taxpayer
				and approved by the board.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-210, filed 6/21/05,
					 effective 8/1/05; 89-10-057 (Order 89-03), §
											456-10-210, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › PRACTICE BEFORE THE BOARD › Section 456-10-215 - Notice of appearance by representatives (Repealed)

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-215, filed 6/21/05,
					 effective 8/1/05.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › PRACTICE BEFORE THE BOARD › Section 456-10-220 - 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 rules, the hearing officer
				has the discretion, depending on the circumstances, to admonish or reprimand
				such person, exclude such person from further participation in the proceedings,
				adjourn the hearing, or report the matter to the board. Further, all persons
				are required to treat all parties, representatives, and the board's staff
				courteously and fairly both inside and outside the proceedings.
(2) The board in its discretion, either upon
				referral by a hearings officer or on its own motion, may consider information
				that establishes to the board a question regarding a person's ethical conduct
				and fitness to practice before the board. This information will be considered
				at a hearing after notice to all parties. If the person's conduct is found to
				be unethical or unfit, the board may take appropriate disciplinary action
				including, but not limited to, refusal to permit such person to appear or
				appear in a representative capacity in any proceeding before the
				board.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-220, filed 6/21/05,
					 effective 8/1/05; 89-10-057 (Order 89-03), §
											456-10-220, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › PRACTICE BEFORE THE BOARD › Section 456-10-230 - Ex parte communication

Current through Register Vol. 24-14, July 15, 2024
Neither the board nor any person will make or attempt to
				  make any ex parte communications with a member of the board, presiding officer, or tax referee which are prohibited by the Administrative Procedure Act in
				  RCW   34.05.455. Attempts to make such communications will be subject to the
				  sanctions in WAC 456-10-220 and 456-10-555.
Statutory Authority:
					 RCW
					  82.03.170. 89-10-057 (Order 89-03), §
											456-10-230, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › APPEAL PROCEDURE › Section 456-10-300 - Initiating an appeal

Current through Register Vol. 24-14, July 15, 2024
(1) Those who wish
				to initiate an appeal must file a notice of appeal and a copy of the order or
				determination that is being appealed.
(2) The board will acknowledge receipt of a
				notice of appeal in excise tax appeals and provide a copy to the department of
				revenue within 30 days of receipt. The board may acknowledge receipt of a
				notice of appeal in all other cases.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-300, filed 6/21/05,
					 effective 8/1/05.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › APPEAL PROCEDURE › Section 456-10-310 - Contents of a 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) Name of the respondent
				together with respondent's mailing address, email address, and phone number if
				known.
The board may add additional respondents 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 that should be reduced or refunded and the reasons for it, as
				well as the period of time at issue;
(ii) In property tax cases, the parcel number
				of the property, the assessment year(s) at issue, the value determined by the
				local board of equalization, and the appellant's contended value; and
(iii) In property tax exemption cases, the
				parcel number of the property, and the year(s) for which the exemption is at
				issue.
(e) The relief
				sought.
(f) A signature or
				acknowledgment, electronic or otherwise, by the appellant or the appellant's
				representative that all the information contained in the notice of appeal is
				true and correct to the best of his or her knowledge, and that he or she will
				comply with the rules of conduct in this chapter.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › APPEAL PROCEDURE › Section 456-10-315 - 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 by the statute governing the
				respective agency or proceeding involved.
(a)
				For appeals of a denial of petition or notice of determination for a reduction
				or refund taken by the department of revenue pursuant to RCW   82.03.190, 30 days
				from the date the determination was mailed or transmitted.
(b) For appeals from a county board of
				equalization pursuant to RCW   84.08.130, 30 days from the date the determination
				was mailed or transmitted.
(c) For
				appeals by an assessor or landowner from an order of the director of revenue
				made pursuant to RCW   84.08.010 and 84.08.060, 30 days from the date the
				determination was mailed or transmitted.
(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 determination 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 a sale
				price of second class shore lands on navigable lakes by the department of
				natural resources pursuant to RCW   79.94.210, 30 days from the date the
				certification was mailed or transmitted.
(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 a tax exemption application by the department of revenue pursuant to
				RCW   84.36.850, 30 days from the date the determination was mailed or
				transmitted.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › APPEAL PROCEDURE › Section 456-10-325 - 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
				appeal is hand delivered. The board's date stamp will be evidence of the date
				of receipt. If the notice of appeal is mailed, the postmark will be evidence of
				the date of submission.
(2) A
				notice of appeal may also be submitted to the board by fax, electronic mail, or
				uploaded through the board's website. A submission will not be considered
				complete unless received by 5:00 p.m. Pacific Time on the date due. The date
				and time indicated by the board's fax or computer will be evidence of the date
				and time of receipt.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-325, filed 6/21/05,
					 effective 8/1/05; 98-22-040, §
											456-10-325, filed 10/29/98,
					 effective 11/29/98; 95-05-032 (Order 95-02), §
											456-10-325, filed 2/8/95,
					 effective 3/11/95; 94-07-043, §
											456-10-325, filed 3/10/94,
					 effective 4/10/94. Statutory Authority:
					 RCW
					  82.03.170,
					 82.03.140 and
					 82.03.150. 90-11-106, §
											456-10-325, filed 5/22/90,
					 effective 6/22/90. Statutory Authority:
					 RCW
					  82.03.170. 89-10-057 (Order 89-03), §
											456-10-325, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › APPEAL PROCEDURE › Section 456-10-330 - Amendments to notice of appeal (Repealed)

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-330, filed 6/21/05,
					 effective 8/1/05; 95-05-032 (Order 95-02), §
											456-10-330, filed 2/8/95,
					 effective 3/11/95; 89-10-057 (Order 89-03), §
											456-10-330, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › APPEAL PROCEDURE › Section 456-10-335 - Response

Current through Register Vol. 24-14, July 15, 2024
The respondent may submit a response to the notice of appeal
				  . The response, if any, must be submitted to the board within 30 calendar days
				  after the date the notice of appeal was served, unless otherwise ordered,
				  together with proof of service pursuant to WAC 456-10-410.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-335, filed 6/21/05,
					 effective 8/1/05; 89-10-057 (Order 89-03), §
											456-10-335, filed
					 5/2/89.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › APPEAL PROCEDURE › Section 456-10-365 - Limits on exhibits and evidence

Current through Register Vol. 24-14, July 15, 2024
(1) Each party
				must indicate the specific pages of evidence it intends to rely on, if any,
				from the body from which the party appeals. For property tax appeals this
				includes the record at the county board. For excise tax appeals, this includes
				audit papers, refund reviews, and exemption applications. For other appeals,
				this includes documents submitted by both parties to the decision maker below.
				The actual decision appealed from (the county board ruling, department
				determination, or the equivalent) is not counted within the evidence limits.
				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) For property tax appeals, each party is
				strongly encouraged to submit the following exhibits or evidence in the
				following instances:
(a) If the party intends
				to rely on comparable sales, a table of comparable sales. The table should list
				the sales in order of most similar to least similar to the subject property,
				and include each sale's age, size, sales price, date of sale, and location
				relative to the subject property. A suggested format is available on the
				board's website or by contacting the board's staff.
(b) If the party intends to rely on an income
				approach, an outline. The outline should at least include the subject
				property's square footage, contended price per square foot, vacancy rate,
				operating expenses, income, and capitalization rate.
(c) If the party intends to rely on a cost
				approach, a cost breakdown that includes the cost elements used and how the
				costs were determined.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › SERVICE OF PAPERS › Section 456-10-410 - 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 on
				unrepresented parties or on their agents designated by them, or to other
				persons or entities as required by law.
(a)
				Service must be made personally or, unless otherwise provided by law, by
				first-class, registered, or certified mail; by fax; by commercial delivery
				company; or electronically.
(b)
				Service by mail will be considered complete as evidenced by the postmark.
				Service by fax will be considered complete as evidenced by confirmation of
				transmission. Service by commercial delivery will be considered completed on
				delivery to the delivery company. Electronic service will be considered
				completed as evidenced by a sent receipt or the equivalent.
(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 456-10 - Informal hearings-Practice and procedure › SERVICE OF PAPERS › Section 456-10-415 - 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 x 11 inches). All margins must be a minimum of one inch. This rule also
				applies to attachments unless the nature of the attachment makes compliance
				impractical.
(b) Be typed in
				12-point or larger type in one of the following fonts or their equivalent:
				Times New Roman, Courier, CG Times, or Arial. They must also be double-spaced
				and printed only on one side of the page. Footnotes may be single spaced in
				10-point or larger type. If it is not possible to type a document, it may be
				legibly handwritten in blue or black ink. This rule also applies to attachments
				unless the nature of the attachment makes compliance impractical.
(c) Include a signature block that the signer
				certifies the number of words in the brief, motion, or memorandum that
				substantially states: "I certify that this memorandum contains _____ words, in
				compliance with the board's rules."
(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 account
				number information - Redact to the last four digits; and
(iv) Driver license numbers - Redact in their
				entirety.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-10-500 - Prehearing conference

Current through Register Vol. 24-14, July 15, 2024
(1) The board may
				conduct a prehearing conference to consider:
(a) Whether pleadings or other documents need
				to be amended;
(b) Whether the
				parties can agree to any facts or procedures;
(c) Deadlines for exchanging evidence,
				witness lists, exhibit lists, and filing briefs;
(d) How to label exhibits and attachments to
				briefs, motions, and other pleadings; and
(e) Other matters that may help to clarify or
				streamline the proceeding.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-10-501 - Limitation on discovery

Current through Register Vol. 24-14, July 15, 2024
(1) If applicable
				and not in conflict with this chapter, the statutes and court rules regarding
				pretrial procedures in civil cases in the superior courts of the state of
				Washington will be used. These statutes and rules include, but are not limited
				to, those rules about the discovery of evidence.
(2) The informal appeal process is not
				designed for parties who intend to engage in more than a limited exchange of
				documents and information between the parties. This exchange process is known
				as discovery. In cases where a party anticipates discovery, a formal proceeding
				may be better suited as discovery is conducted according to the Washington
				state superior court civil rules.
(3) The board may limit discovery on its own
				motion, or by motion of any party. In doing so, the board will apply the
				criteria and considerations described in WAC 456-10-001 and other provisions in
				this chapter.
(4) The board may
				decide whether to allow depositions, requests for admissions, and any other
				discovery procedure. The board may condition the use of discovery on a party
				showing that discovery is necessary and that other means of obtaining such
				information are not available. In exercising such discretion, the board will
				consider the criteria outlined in RCW   34.05.446.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-501, filed 6/21/05,
					 effective 8/1/05.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-10-503 - 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, in viewing the evidence in a light most favorable to the
				  nonmoving party, there is no genuine issue as to any material fact and a party
				  is entitled to judgment as a matter of law. Motions for summary judgment must
				  comply with WAC 456-10-510.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-503, filed 6/21/05,
					 effective 8/1/05.
Washington Administrative Code › Title 456 - Tax Appeals, Board of › Chapter 456-10 - Informal hearings-Practice and procedure › PREHEARING AND HEARING PROCEDURE › Section 456-10-505 - Time for filing evidence, briefs, replies, and documentary evidence

Current through Register Vol. 24-14, July 15, 2024
If the board does not issue a prehearing order, evidence,
				  briefs, and other documents must be submitted to the board by the following due
				  dates:
(1) Documentary evidence must
				be submitted at least 38 calendar days prior to hearing, together with proof of
				service according to WAC 456-10-410. Failure to comply may be grounds for
				exclusion of such evidence or dismissal of the appeal as outlined in WAC
				456-10-555.
(2) Briefs or other
				supporting statements, if any, must be submitted at least 31 calendar days
				prior to the hearing, together with proof of service according to WAC
				456-10-410.
(3) Reply briefs or
				other supporting statements, if any, must be submitted at least 17 calendar
				days prior to the hearing, together with proof of service according to WAC
				456-10-410.
(4) Documentary
				evidence submitted to a board of equalization and forwarded to this board is
				exempted from these requirements.
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-505, filed 6/21/05,
					 effective 8/1/05; 95-05-032 (Order 95-02), §
											456-10-505, filed 2/8/95,
					 effective 3/11/95; 89-10-057 (Order 89-03), §
											456-10-505, 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 456-10-507 - Amicus (Repealed)

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					  82.03.170. 05-13-141, §
											456-10-507, filed 6/21/05,
					 effective 8/1/05.