(a) If an appellant fails to appear, the board of equalization may proceed with the hearing in the absence of the appellant.
(b) The appellant bears the burden of proof. The only grounds for adjustment of assessment are proof of unequal, excessive, improper, or under valuation based on facts that are stated in a valid written appeal or proven at the appeal hearing. If a valuation is found to be too low, the board of equalization may raise the assessment.
(c) The board of equalization shall certify its actions to the assessor within seven days. Except as to supplementary assessments, the assessor shall enter the changes and certify the final assessment roll by June 1.
(d) An appellant or the assessor may appeal a determination of the board of equalization to the superior court as provided by rules of court applicable to appeals from the decisions of administrative agencies. Appeals are heard on the record established at the hearing before the board of equalization.
Section: Previous 29.45.120 29.45.130 29.45.140 29.45.150 29.45.160 29.45.170 29.45.180 29.45.190 29.45.200 29.45.210 29.45.220 29.45.230 29.45.240 29.45.250 NextLast modified: November 15, 2016