(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 made pursuant to RCW 84.08.010 and 84.08.060,
if filed with the board of tax appeals within thirty days after
the mailing of the order, the right to such an appeal being
hereby established.
(d) Appeals by an assessor or owner of an intercounty public
utility or private car company from determinations by the
director of revenue of equalized assessed valuation of property
and the apportionment thereof to a county made pursuant to
chapter 84.12 and 84.16 RCW, if filed with the board of tax
appeals within thirty days after mailing of the determination,
the right to such appeal being hereby established.
(e) Appeals by an assessor, landowner, or owner of an
intercounty public utility or private car company from a
determination of any county indicated ratio for such county
compiled by the department of revenue pursuant to RCW 84.48.075:
PROVIDED, That
(i) Said appeal be filed after review of the ratio under RCW 84.48.075(3) and not later than fifteen days after the mailing of
the certification; and
(ii) The hearing before the board shall be expeditiously
held in accordance with rules prescribed by the board and shall
take precedence over all matters of the same character.
(f) Appeals from the decisions of sale price of second-class
shorelands on navigable lakes by the department of natural
resources pursuant to *RCW 79.94.210.
(g) Appeals from urban redevelopment property tax
apportionment district proposals established by governmental
ordinances pursuant to RCW 39.88.060.
(h) Appeals from interest rates as determined by the
department of revenue for use in valuing farmland under current
use assessment pursuant to RCW 84.34.065.
(i) Appeals from revisions to stumpage value tables used to
determine value by the department of revenue pursuant to RCW 84.33.091.
(j) Appeals from denial of tax exemption application by the
department of revenue pursuant to RCW 84.36.850.
(k) Appeals pursuant to RCW 84.40.038(3).
(l) Appeals pursuant to RCW 84.39.020.
(2) Except as otherwise specifically provided by law
hereafter, the provisions of RCW 1.12.070 shall apply to all
notices of appeal filed with the board of tax appeals.
[2005 c 253 § 7; 1998 c 54 § 1; 1994 c 123 § 3; 1992 c 206 § 9; 1989 c 378 § 4; 1982 1st ex.s. c 46 § 6; 1977 ex.s. c 284 § 2; 1967 ex.s. c 26 § 42.]
NOTES:
*Reviser's note: RCW 79.94.210 was recodified as RCW 79.125.450 pursuant to 2005 c 155 § 1008.
Application -- 2005 c 253: See note following RCW 84.39.010.
Applicability -- 1994 c 123: See note following RCW 84.36.815.
Effective date -- 1992 c 206: See note following RCW 82.04.170.
Purpose -- Intent -- 1977 ex.s. c 284: See note following RCW 84.48.075.