Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.03.010 Board created.
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There is hereby created the board of tax appeals of the state of Washington as an agency of state government.[ 1967 ex.s. c 26 s 30.]Notes:Effective date—1967 ex.s. c 26: See note following RCW 82.01.050.
RCW 82.03.020 Members—Number—Qualifications—Appointment.
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(1) The board of tax appeals, hereinafter referred to as the board, must consist of three members qualified by experience and training in the field of state and local taxation, appointed by the governor with the advice and consent of the senate, and no more than two of whom at th…
RCW 82.03.030 Terms—Vacancies.
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Members of the board must be appointed for a term of six years and until their successors are appointed and have qualified. Vacancies must be filled by appointment by the governor, in accordance with RCW 82.03.020, for the unexpired portion of the term in which the vacancy occurs…
RCW 82.03.040 Removal of members—Grounds—Procedure.
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Any member of the board may be removed for inefficiency, malfeasance or misfeasance in office, upon specific written charges filed by the governor, who must transmit such written charges to the member accused and to the chief justice of the supreme court. The chief justice must t…
RCW 82.03.050 Operation on full-time basis—Salary—Compensation—Travel expenses.
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(1) The board must operate on a full-time basis. Each member of the board must devote his or her full time and efforts to the efficient discharge of the duties of the board.(2) Board members must receive an annual salary in the same range as that established for equivalent member…
RCW 82.03.060 Members not to be candidate or hold public office, engage in inconsistent occupation nor be on political committee—Restriction on leaving board.
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(1) No member of the board may be a candidate for or hold any other public office or trust, and may not engage in any occupation or business interfering with or inconsistent with his or her duty as a member of the board, or serve on or under any committee of any political party ;…
RCW 82.03.070 Executive director, tax referees, clerk, assistants.
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The board may appoint, discharge and fix the compensation of an executive director, tax referees, a clerk, and such other clerical, professional and technical assistants as may be necessary. Tax referees shall not be subject to chapter 41.06 RCW.[ 1988 c 222 s 2; 1967 ex.s. c 26 …
RCW 82.03.080 Chair.
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(1) The board must meet and elect from among its members a chair at least biennially.(2) A majority of the board constitutes a quorum when transacting official business of the agency. The board may act when one board position is vacant.[ 2018 c 174 s 7; 2013 c 23 s 313; 1967 ex.s…
RCW 82.03.090 Office of board—Quorum—Hearings.
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The principal office of the board shall be at the state capital, but it may sit or hold hearings at any other place in the state. A majority of the board shall constitute a quorum for making orders or decisions, promulgating rules and regulations necessary for the conduct of its …
RCW 82.03.100 Findings and decisions—Signing—Filing—Public inspection.
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The board must make findings of fact and prepare a written decision in each case decided by it, and such findings and decision are effective upon being signed by two or more members of the board and upon being filed at the board's principal office, and are open to public inspecti…
RCW 82.03.110 Publication of findings and decisions.
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The board shall either publish at its expense or make arrangements with a publishing firm for the publication of those of its findings and decisions which are of general public interest, in such form as to assure reasonable distribution thereof.[ 1967 ex.s. c 26 s 40.]
RCW 82.03.120 Journal of final findings and decisions.
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The board must maintain at its principal office a copy, electronic or otherwise, of all final orders and decisions until transferred to the state archives in accordance with state agency retention policies and chapter 40.14 RCW. The orders and decisions maintained at the principa…
RCW 82.03.130 Appeals to board—Jurisdiction as to types of appeals—Filing.
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(1) The board shall have jurisdiction to decide the following types of appeals:(a) Appeals taken pursuant to RCW 82.03.190.(b) Appeals from a county board of equalization pursuant to RCW 84.08.130.(c) Appeals by an assessor or landowner from an order of the director of revenue ma…
RCW 82.03.140 Appeals to board—Election of formal or informal hearing.
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(1) A party filing an appeal with the board must elect either a formal or an informal proceeding, according to rules of practice and procedure adopted by the board. If no such election is made, the appeal must be treated as an election for an informal proceeding: PROVIDED, That n…
RCW 82.03.150 Appeals to board—Informal hearings, powers of board or tax referees—Assistance.
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In all appeals involving an informal hearing before the board or any of its members or tax referees, the board, any member of the board, and the board's tax referees have all powers relating to administration of oaths, issuance of subpoenas, and taking of depositions as are grant…
RCW 82.03.160 Appeals to board—Formal hearings, powers of board or tax referees—Assistance.
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In all appeals involving a formal hearing before the board or any of its members or tax referees, the board, any member of the board, and the board's tax referees have all powers relating to administration of oaths, issuance of subpoenas, and taking of depositions as are granted …
RCW 82.03.170 Rules of practice and procedure.
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All proceedings, including both formal and informal hearings, before the board or any of its members or tax referees must be conducted in accordance with such rules of practice and procedure as the board may prescribe. The board must publish such rules and arrange for public acce…
RCW 82.03.180 Judicial review.
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Judicial review of a decision of the board of tax appeals shall be de novo in accordance with the provisions of RCW 82.32.180 or 84.68.020 as applicable except when the decision has been rendered pursuant to a formal hearing elected under RCW 82.03.140 or 82.03.190, in which even…
RCW 82.03.190 Appeal to board from denial of petition or notice of determination as to reduction or refund—Procedure—Notice.
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(1) Except as provided in subsection (2) of this section, any person having received notice of a denial of a petition or a notice of determination made under RCW 82.32.160, 82.32.170, 82.34.110, or 82.49.060 may appeal by filing in accordance with RCW 1.12.070 a notice of appeal …
RCW 82.03.200 Appeals from county board of equalization—Evidence submission in advance of hearing.
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In all appeals taken pursuant to RCW 84.08.130 the assessor or taxpayer shall submit evidence of comparable sales to be used in a hearing to the board and to all parties at least ten business days in advance of such hearing. Failure to comply with the requirements set forth in th…