Rules and Laws

  • “RCW” means Revised Code of Washington – Laws enacted by the Washington State Legislature.
  • “WAC” means Washington Administrative Code – Rules adopted by Washington State agencies, including those adopted by WSBTA.

RCW’s and WAC’s are available online. Print versions are available at most public libraries.

Links to Rules and laws referenced on this website

  • Court Rules
    Washington State Rules of Professional Conduct
  • WAC 456-10
    Informal Hearings – Rules of Practice and Procedure
  • WAC 456-09
    Formal Hearings – Rules of Practice and Procedure
  • RCW 84.40.030
    Basis of valuation, assessment, appraisal–One hundred percent of true and fair value–Exceptions–Leasehold estates–Real property–Appraisal–Comparable sales.
  • RCW 84.40.0301
    Determination of value by public official–Review–Revaluation– Presumptions.
  • RCW 84.08.130
    Appeals from county board of equalization to board of tax appeals — Notice. 
  • RCW 82.32.180
    Court appeal–Procedure. 
  •  RCW 84.40.038(3)
    Direct appeal to state board of tax appeals.
  • WAC 458-14-171
    Direct appeals to board of tax appeals. 
  • RCW 82.03
    Board of Tax Appeals 
  • RCW 82.03.190
    Appeal to board from denial of petition or notice of determination as to reduction or refund — Procedure — Notice. 
  • RCW 84.08.010
    Powers of department of revenue — General supervision — Rules and processes — Visitation of counties. 
  • RCW 82.03.130
    Appeals to board — Jurisdiction as to types of appeals — Filing. 
  • RCW 84.36.850
    Review — Appeals. 
  • RCW 84.33.091
    Tables of stumpage values — Revised tables — Legislative review — Appeal. 
  •  RCW 84.34.065
    Determination of true and fair value of farm and agricultural land — Definitions.
  • RCW 79.125.450
    Second-class shorelands on navigable lakes — Sale. 
  • RCW 39.88.060
    Disagreements between taxing districts. 
  • RCW 82.49.060
    Disputes as to appraised value or status as taxable — Petition for conference or reduction of tax — Appeal to board of tax appeals — Independent appraisal. 
  • RCW 1.12.070
    eReports, claims, tax returns, remittances, etc. — Filing.