Revised Code of Washington - RCW Title 84 Property Taxes - Chapter 84.48 Equalization Of Assessments

84.48.010 County board of equalization -- Formation -- Per diem -- Meetings -- Duties -- Records -- Correction of rolls -- Extending taxes -- Change in valuation, release or commutation of taxes by county legislative authority prohibited
Prior to July 15th, the county legislative authority shall form a board for the equalization of the assessment of the property of the county. The ...

84.48.014 County board of equalization -- Composition of board -- Appointment -- Qualifications
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 ...

84.48.018 County board of equalization -- Chairman -- Quorum
The members of each board of equalization shall meet and choose a chairman. A majority of the board shall constitute a quorum.[1970 ex.s. c 55 ...

84.48.022 County board of equalization -- Meetings
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 ...

84.48.026 County board of equalization -- Terms -- Removal
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 ...

84.48.028 County board of equalization -- Clerk -- Assistants
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 ...

84.48.032 County board of equalization -- Appraisers
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 ...

84.48.034 County board of equalization -- Duration of order
The board of equalization may enter an order that has effect up to the end of the assessment cycle used by the assessor, if there ...

84.48.036 County board of equalization -- Annual budget
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 ...

84.48.038 County board of equalization -- Legal advisor
The prosecuting attorney of each county shall serve as legal advisor to the board of equalization.[1970 ex.s. c 55 § 10.]Notes: Effective date -- 1970 ...

84.48.042 County board of equalization -- Training school
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 ...

84.48.046 County board of equalization -- Operating manual
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 ...

84.48.050 Abstract of rolls to state auditor -- State action if assessor does not transmit, when
The county assessor shall, on or before the fifteenth day of January in each year, make out and transmit to the state auditor, in such ...

84.48.065 Cancellation and correction of erroneous assessments and assessments on property on which land use designation is changed
(1) The county assessor or treasurer may cancel or correct assessments on the assessment or tax rolls which are erroneous due to manifest errors in ...

84.48.075 County indicated ratio -- Determination by department -- Submission of preliminary ratio to assessor -- Rules -- Use classes -- Review of preliminary ratio -- Certification -- Examination of assessment procedures -- Adjustment of ratio
(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 ...

84.48.080 Equalization of assessments -- Taxes for state purposes -- Procedure -- Levy and apportionment -- Hypothetical levy for establishing consolidated levy -- Rules -- Record
(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 ...

84.48.110 Transcript of proceedings to county assessors -- Delinquent tax for certain preceding years included
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 ...

84.48.120 Extension of state taxes
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 ...

84.48.130 Certification of assessed valuation to taxing districts
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 ...

84.48.140 Property tax advisor
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 ...

84.48.150 Valuation criteria including comparative sales to be made available to taxpayer -- Change
The assessor shall, upon the request of any taxpayer who petitions the board of equalization for review of a tax claim or valuation dispute, make ...

84.48.200 Rules
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 ...