Information

Type: Deliberation

Department: BOCC - Board of County Commissioners

Directors' Update: Jan. 10, 2024

Business Meeting: Jan. 16, 2024

Summary:

Change the deadline to petition to the BOE for a changed in assessed valuation placed on property within the confines of RCW 84.40.038(1)

Publications:

Cover Letter To: Ross Nielson, Lynn Richard

Additional Copies To: Rikki Bland @ DOR: rikkib@dor.wa.gov

Resolution

WHEREAS, pursuant to RCW 84.40.038, the owner or person responsible for payment of taxes on any property may petition the Board of Equalization (BOE) for a change in the assessed valuation placed upon such property by the County Assessor; and

WHEREAS, as established by RCW 84.40.038, the petition must be filed with the BOE

• On or before July 1st of the year of the assessment or determination;
• Within 30 (thirty) days after the date the assessment, value change notice, or other notice was mailed;
• Within 30 (thirty) days after the date that the assessor electronically
  • transmitted the assessment, value change notice, or other notice, or
  • notified the owner or person responsible for payment of taxes that the assessment, value change notice, or other notice was available to be accessed by the owner or other person; or
• Within a time limit of up to 60 (sixty) days adopted by the county legislative authority, whichever is later

WHEREAS, the Lewis County Board of County Commissioners (BOCC) set the BOE appeal deadline at 60 (sixty) days via Resolution 15-330 on November 23, 2015; and

WHEREAS, the BOCC wishes to return to a 30-day (thirty-day) appeal deadline.

NOW THEREFORE BE IT RESOLVED that the BOCC repeals and replaces Resolution 15-330 and hereby sets the deadline by which the owner or person responsible for payment of taxes on any property may petition the Lewis County Board of Equalization for a change in the assessed valuation such property by the County Assessor as follows:

• On or before July 1st of the year of the assessment or determination
• Or within 30 (thirty) days after the date the assessment, value change notice, or other notice was mailed, whichever is later

DONE IN OPEN SESSION this 16th day of January, 2024.