{"id":260,"date":"2014-02-24T23:25:10","date_gmt":"2014-02-24T23:25:10","guid":{"rendered":"http:\/\/design.focusdesign.com\/blog4\/?page_id=260"},"modified":"2022-01-11T18:17:51","modified_gmt":"2022-01-11T18:17:51","slug":"rules-and-laws","status":"publish","type":"page","link":"https:\/\/bta.wa.gov\/index.php\/rules-and-laws\/","title":{"rendered":"RULES AND LAWS"},"content":{"rendered":"<h2>Rules and Laws<\/h2>\n<ul style=\"margin-top: 35px;\">\n<li>&#8220;RCW&#8221; means Revised Code of Washington &#8211; <b>Laws<\/b> enacted by the Washington State Legislature.<\/li>\n<li>&#8220;WAC&#8221; means Washington Administrative Code &#8211; <b>Rules<\/b> adopted by Washington State agencies, including those adopted by WSBTA.<\/li>\n<\/ul>\n<p>RCW&#8217;s and WAC&#8217;s are available online. Print versions are available at most public libraries.<\/p>\n<h3>Links to Rules and laws referenced on this website<\/h3>\n<ul>\n<li><a href=\"https:\/\/www.courts.wa.gov\/court_rules\/?fa=court_rules.list&amp;group=ga&amp;set=RPC\"><strong>Court Rules<\/strong><\/a><br \/>\nWashington State Rules of Professional Conduct<\/li>\n<li><strong><a href=\"http:\/\/apps.leg.wa.gov\/WAC\/default.aspx?cite=456-10\" target=\"_blank\" rel=\"noopener\">WAC 456-10<\/a><\/strong><br \/>\nInformal Hearings &#8211; Rules of Practice and Procedure<\/li>\n<li><strong><a href=\"http:\/\/apps.leg.wa.gov\/WAC\/default.aspx?cite=456-09\" target=\"_blank\" rel=\"noopener\">WAC 456-09<\/a><\/strong><br \/>\nFormal Hearings &#8211; Rules of Practice and Procedure<\/li>\n<li><strong><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=84.40.030\" target=\"_blank\" rel=\"noopener\">RCW 84.40.030<\/a><\/strong><br \/>\nBasis of valuation, assessment, appraisal&#8211;One hundred percent of true and fair value&#8211;Exceptions&#8211;Leasehold estates&#8211;Real property&#8211;Appraisal&#8211;Comparable sales.<\/li>\n<li><strong><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=84.40.0301\" target=\"_blank\" rel=\"noopener\">RCW 84.40.0301<\/a><\/strong><br \/>\nDetermination of value by public official&#8211;Review&#8211;Revaluation&#8211; Presumptions.<\/li>\n<li><span style=\"line-height: 1.5em;\"><strong><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=84.08.130\" target=\"_blank\" rel=\"noopener\">RCW 84.08.130<\/a><\/strong><br \/>\nAppeals from county board of equalization to board of tax appeals &#8212; Notice.\u00a0<\/span><\/li>\n<li><span style=\"line-height: 1.5em;\"><strong><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=82.32.180\" target=\"_blank\" rel=\"noopener\">RCW 82.32.180<\/a><\/strong><br \/>\nCourt appeal&#8211;Procedure.\u00a0<\/span><\/li>\n<li><span style=\"line-height: 1.5em;\">\u00a0<strong><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=84.40.038\" target=\"_blank\" rel=\"noopener\">RCW 84.40.038(3)<\/a><\/strong><br \/>\nDirect appeal to state board of tax appeals.<\/span><\/li>\n<li><span style=\"line-height: 1.5em;\"><strong><a href=\"http:\/\/apps.leg.wa.gov\/WAC\/default.aspx?cite=458-14-171\" target=\"_blank\" rel=\"noopener\">WAC 458-14-171<\/a><\/strong><br \/>\nDirect appeals to board of tax appeals.\u00a0<\/span><\/li>\n<li><span style=\"line-height: 1.5em;\"><strong><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=82.03\" target=\"_blank\" rel=\"noopener\">RCW 82.03<\/a><\/strong><br \/>\nBoard of Tax Appeals\u00a0<\/span><\/li>\n<li><span style=\"line-height: 1.5em;\"><strong><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=82.03.190\" target=\"_blank\" rel=\"noopener\">RCW 82.03.190<\/a><\/strong><br \/>\nAppeal to board from denial of petition or notice of determination as to reduction or refund &#8212; Procedure &#8212; Notice.\u00a0<\/span><\/li>\n<li><span style=\"line-height: 1.5em;\"><strong><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=84.08.010\" target=\"_blank\" rel=\"noopener\">RCW 84.08.010<\/a><\/strong><br \/>\nPowers of department of revenue &#8212; General supervision &#8212; Rules and processes &#8212; Visitation of counties.\u00a0<\/span><\/li>\n<li><span style=\"line-height: 1.5em;\"><strong><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=82.03.130\" target=\"_blank\" rel=\"noopener\">RCW 82.03.130<\/a><\/strong><br \/>\nAppeals to board &#8212; Jurisdiction as to types of appeals &#8212; Filing.\u00a0<\/span><\/li>\n<li><span style=\"line-height: 1.5em;\"><strong><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=84.36.850\" target=\"_blank\" rel=\"noopener\">RCW 84.36.850<\/a><\/strong><br \/>\nReview &#8212; Appeals.\u00a0<\/span><\/li>\n<li><span style=\"line-height: 1.5em;\"><strong><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=84.33.091\" target=\"_blank\" rel=\"noopener\">RCW 84.33.091<\/a><\/strong><br \/>\nTables of stumpage values &#8212; Revised tables &#8212; Legislative review &#8212; Appeal.\u00a0<\/span><\/li>\n<li><span style=\"line-height: 1.5em;\">\u00a0<strong><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=84.34.065\" target=\"_blank\" rel=\"noopener\">RCW 84.34.065<\/a><\/strong><br \/>\nDetermination of true and fair value of farm and agricultural land &#8212; Definitions.<\/span><\/li>\n<li><span style=\"line-height: 1.5em;\"><strong><a href=\"http:\/\/apps.leg.wa.gov\/rcw\/default.aspx?cite=79.125.450\" target=\"_blank\" rel=\"noopener\">RCW 79.125.450<\/a><\/strong><br \/>\nSecond-class shorelands on navigable lakes &#8212; Sale.\u00a0<\/span><\/li>\n<li><span style=\"line-height: 1.5em;\"><strong><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=39.88.060\" target=\"_blank\" rel=\"noopener\">RCW 39.88.060<\/a><\/strong><br \/>\nDisagreements between taxing districts.\u00a0<\/span><\/li>\n<li><span style=\"line-height: 1.5em;\"><strong><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=82.49.060\" target=\"_blank\" rel=\"noopener\">RCW 82.49.060<\/a><\/strong><br \/>\nDisputes as to appraised value or status as taxable &#8212; Petition for conference or reduction of tax &#8212; Appeal to board of tax appeals &#8212; Independent appraisal.\u00a0<\/span><\/li>\n<li><span style=\"line-height: 1.5em;\"><strong><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=1.12.070\" target=\"_blank\" rel=\"noopener\">RCW 1.12.070<\/a><\/strong><br \/>\neReports, claims, tax returns, remittances, etc. &#8212; Filing.\u00a0<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Rules and Laws &#8220;RCW&#8221; means Revised Code of Washington &#8211; Laws enacted by the Washington State Legislature. &#8220;WAC&#8221; means Washington Administrative Code &#8211; Rules adopted by Washington State agencies, including those adopted by WSBTA. RCW&#8217;s and WAC&#8217;s are available online. Print versions are available at most public libraries. Links to&#8230; <a href=\"https:\/\/bta.wa.gov\/index.php\/rules-and-laws\/\" class=\"readmore\">Read more<\/a><\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"class_list":["post-260","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>RULES AND LAWS - Washington State Board of Tax Appeals<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bta.wa.gov\/index.php\/rules-and-laws\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RULES AND LAWS - Washington State Board of Tax Appeals\" \/>\n<meta property=\"og:description\" content=\"Rules and Laws &#8220;RCW&#8221; means Revised Code of Washington &#8211; Laws enacted by the Washington State Legislature. &#8220;WAC&#8221; means Washington Administrative Code &#8211; Rules adopted by Washington State agencies, including those adopted by WSBTA. RCW&#8217;s and WAC&#8217;s are available online. Print versions are available at most public libraries. Links to... 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RCW&#8217;s and WAC&#8217;s are available online. Print versions are available at most public libraries. Links to... 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