Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.03 Board Of Tax Appeals

82.03.010 Board created
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 § 30.]Notes: ...

82.03.020 Members -- Number -- Qualifications -- Appointment
The board of tax appeals, hereinafter in chapter 26, Laws of 1967 ex. sess. referred to as the board, shall consist of three members qualified ...

82.03.030 Terms -- Vacancies
Members of the board shall be appointed for a term of six years and until their successors are appointed and have qualified. In case of ...

82.03.040 Removal of members -- Grounds -- Procedure
Any member of the board may be removed for inefficiency, malfeasance or misfeasance in office, upon specific written charges filed by the governor, who shall ...

82.03.050 Operation on part time or full time basis -- Salary -- Compensation -- Travel expenses
The board shall operate on either a part time or a full time basis, as determined by the governor. If it is determined that the ...

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
Each member of the board of tax appeals: (1) Shall not be a candidate for nor hold any other public office or trust, and shall ...

82.03.070 Executive director, tax referees, clerk, assistants
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 ...

82.03.080 Chairman
The board shall as soon as practicable after the initial appointment of the members thereof, meet and elect from among its members a chairman, and ...

82.03.090 Office of board -- Quorum -- Hearings
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 ...

82.03.100 Findings and decisions -- Signing -- Filing -- Public inspection
The board shall make findings of fact and prepare a written decision in each case decided by it, and such findings and decision shall be ...

82.03.110 Publication of findings and decisions
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 ...

82.03.120 Journal of final findings and decisions
The board shall maintain at its principal office a copy of its final findings and decisions. The findings and decisions shall be available for public ...

82.03.130 Appeals to board -- Jurisdiction as to types of appeals -- Filing
(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 ...

82.03.140 Appeals to board -- Election of formal or informal hearing
In all appeals over which the board has jurisdiction under RCW 82.03.130, a party taking an appeal may elect either a formal or an informal ...

82.03.150 Appeals to board -- Informal hearings, powers of board or tax referees -- Assistance
In all appeals involving an informal hearing, the board or its tax referees shall have all powers relating to administration of oaths, issuance of subpoenas, ...

82.03.160 Appeals to board -- Formal hearings, powers of board or tax referees -- Assistance
In all appeals involving a formal hearing the board or its tax referees shall have all powers relating to administration of oaths, issuance of subpoenas, ...

82.03.170 Rules of practice and procedure
All proceedings, including both formal and informal hearings, before the board or any of its members or tax referees shall be conducted in accordance with ...

82.03.180 Judicial review
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 ...

82.03.190 Appeal to board from denial of petition or notice of determination as to reduction or refund -- Procedure -- Notice
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 ...

82.03.200 Appeals from county board of equalization -- Evidence submission in advance of hearing
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 ...