Revised Code of Washington
Chapter 84.48 - Equalization of Assessments.
84.48.014 - County board of equalization—Composition of board—Appointment—Qualifications.

RCW 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 appointed by a majority of the members of the county legislative authority, and shall be selected based upon the qualifications established by rule by the department of revenue and shall not be a holder of any elective office nor be an employee of any elected official: PROVIDED, HOWEVER, The county legislative authority may itself constitute the board at its discretion. Any member who does not attend the school required by RCW 84.48.042 within one year of appointment or reappointment shall be barred from serving as a member of the board of equalization unless this requirement is waived for the member by the department for just cause.

[ 1988 c 222 § 21; 1970 ex.s. c 55 § 3.]
NOTES:

Effective date—1988 c 222: See note following RCW 84.40.040.


Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.

Structure Revised Code of Washington

Revised Code of Washington

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.

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

84.48.018 - County board of equalization—Chair—Quorum.

84.48.022 - County board of equalization—Meetings.

84.48.026 - County board of equalization—Terms—Removal.

84.48.028 - County board of equalization—Clerk—Assistants.

84.48.032 - County board of equalization—Appraisers.

84.48.034 - County board of equalization—Duration of order.

84.48.036 - County board of equalization—Annual budget.

84.48.038 - County board of equalization—Legal advisor.

84.48.042 - County board of equalization—Training school.

84.48.046 - County board of equalization—Operating manual.

84.48.050 - Abstract of rolls—State action if assessor does not transmit, when.

84.48.065 - Cancellation and correction of erroneous assessments and assessments on property on which land use designation is changed.

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.

84.48.080 - Equalization of assessments—Taxes for state purposes—Procedure—Levy and apportionment—Rules—Record.

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

84.48.120 - Extension of state taxes.

84.48.130 - Certification of assessed valuation to taxing districts.

84.48.140 - Property tax advisor.

84.48.150 - Valuation criteria including comparative sales to be made available to taxpayer—Change.

84.48.200 - Rules.