Title 84 — Title 84 PROPERTY TAXES

(1) Prior to July 15th, the county legislative authority must form a board for the equalization of the assessment of the property of the county. The members of the board must receive a per diem amount as set by the county legislative authority for each day of actual attendance of…

The board of equalization of each county shall consist of not less than three nor more than seven members including alternates. Such members shall be appointed by a majority of the members of the county legislative authority, and shall be selected based upon the qualifications es…

The members of each board of equalization shall meet and choose a chair. A majority of the board shall constitute a quorum.[ 2013 c 23 s 368; 1970 ex.s. c 55 s 4.]Notes:Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.

All meetings of the board of equalization shall be held at the county courthouse, or other suitable place within the county, and the county legislative authority shall make provision for a suitable meeting place.[ 1994 c 124 s 26; 1970 ex.s. c 55 s 5.]Notes:Effective date—1970 ex…

The terms of each appointed member of the board shall be for three years or until their successors are appointed. Each appointed member may be removed by a majority vote of the county legislative authority.[ 1994 c 124 s 27; 1970 ex.s. c 55 s 6.]Notes:Effective date—1970 ex.s. c …

The board may appoint a clerk of the board and any assistants the board might need, all to serve at the pleasure of the members of the board, and the clerk or assistant shall attend all sessions thereof, and shall keep the record. Neither the assessor nor any of the assessor's st…

The board may hire one or more appraisers accredited by the department of revenue or certified by the Washington state department of licensing, society of real estate appraisers, American institute of real estate appraisers, or international association of assessing officers, and…

The board of equalization may enter an order that has effect up to the end of the assessment year, if there has been no intervening change in the value during that time.[ 2015 c 86 s 104; 1994 c 301 s 47.]

The county legislative authority may provide an adequate annual budget and funds for operation and needs of the board of equalization, including, but not limited to the costs and expenses of the board, such as the meeting place, the necessary equipment and facilities, materials, …

The prosecuting attorney of each county shall serve as legal advisor to the board of equalization.[ 1970 ex.s. c 55 s 10.]Notes:Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.

The department of revenue shall establish a school for the training of members of the several boards of equalization throughout the state. Sessions of such schools shall, so far as practicable, be held in each district of the Washington state association of counties. Every member…

The department of revenue shall provide a manual for the operation procedures of the several boards of equalization so that uniformity of assessment may be obtained throughout the state, and the several boards of equalization shall follow such manual in all of its operations and …

(1) The county assessor must, on or before the fifteenth day of January in each year, prepare a complete abstract of the tax rolls of the county, showing the number of acres that have been assessed and the total value of the real property, including the structures on the real pro…

(1)(a) The county assessor or treasurer may cancel or correct assessments on the assessment or tax rolls which are erroneous due to manifest errors in description, double assessments, clerical errors in extending the rolls, and such manifest errors in the listing of the property …

(1) The department of revenue shall annually, prior to the first Monday in September, determine and submit to each assessor a preliminary indicated ratio for each county: PROVIDED, That the department shall establish rules and regulations pertinent to the determination of the ind…

(1) Annually during the months of September and October, the department of revenue shall examine and compare the returns of the assessment of the property in the several counties of the state, and the assessment of the property of railroad and other companies assessed by the depa…

After certifying the record of the proceedings of the department in accordance with RCW 84.48.080, the department shall transmit to each county assessor a copy of the record of the proceedings of the department, specifying the amount to be levied and collected for state purposes …

It shall be the duty of the assessor of each county, when the assessor shall have received from the state department of revenue the assessed valuation of the property of railroad and other companies assessed by the department of revenue and apportioned to the county, and placed t…

It shall be the duty of the assessor of each county, when the assessor shall have received from the state department of revenue the certificate of the assessed valuation of the property of railroad and/or other companies assessed by the department of revenue and apportioned to th…

The county legislative authority of any county may designate one or more persons to act as a property tax advisor to any person liable for payment of property taxes in the county. A person designated as a property tax advisor shall not be an employee of the assessor's office or h…

(1) The assessor must, upon the request of any taxpayer who petitions the board of equalization for review of a tax claim or valuation dispute, make available to said taxpayer a compilation of comparable sales utilized by the assessor in establishing such taxpayer's property valu…

The department of revenue shall make such rules consistent with this chapter as shall be necessary or desirable to permit its effective administration. The rules may provide for changes of venue for the various boards of equalization.[ 1988 c 222 s 26.]