Washington Administrative Code Title 458 (Department of Revenue)
WAC 458-14-095
Record of Hearings
Agency filings affecting this section (1) All hearings of a board or its hearing examiners must be recorded with an audio recording device. (2) Testimony concerning information which is exempt from public disclosure pursuant to RCW 84.40.340 or 42.17.310 must be recorded on a separate audio recording device, and must, along with any other confidential evidence, be placed in an envelope bearing the notation "confidential evidence" and the case number, and sealed from public inspection. The clerk must keep a separate file for all the confidential evidence. Provided that, notwithstanding the above described procedures, any procedure which substantially complies with the confidentiality requirements of the above mentioned statutes shall be sufficient. (3) The public record must include:
# (a)
The date or dates the board was in session;
# (b)
The names of board members or hearing examiners in attendance; and (c) All evidence presented to the board. (4) The requirements of this section shall not apply to post hearing deliberations of a board. (5) Boards are not required to provide transcripts of proceedings to any person or entity other than as may be required by chapter 42.17 RCW, however board clerks must complete a form provided by the department for each hearing. (6) The records of the board must be kept and maintained as required by RCW 40.14.060 . [Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.200 . WSR 06-13-034, § 458-14-095, filed 6/14/06, effective 7/15/06; WSR 90-23-097, § 458-14-095, filed 11/21/90, effective 12/22/90.]
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In this chapter (21 sections)
- 458-14-001 · Boards of Equalization—Introduction
- 458-14-005 · Definitions
- 458-14-015 · Jurisdiction of County Boards of Equalization
- 458-14-025 · Assessment Roll Adjustments Not Requiring Board Action
- 458-14-026 · Assessment Roll Corrections Agreed to by Taxpayer
- 458-14-035 · Qualifications of Members—Term—Organization of…
- 458-14-046 · Regularly Convened Session—Board Duties—Presumption
- 458-14-056 · Petitions—Time Limits—Waiver of Filing Deadline for Good…
- 458-14-066 · Requests for Valuation Information—Duty to Exchange…
- 458-14-076 · Hearings on Petitions—Withdrawal
- 458-14-087 · Evidence of Value—Admissibility—Weight
- 458-14-095 · Record of Hearings
- 458-14-105 · Hearings—Open Sessions—Exceptions
- 458-14-116 · Orders of the Board—Notice of Value Adjustment—Effective…
- 458-14-127 · Reconvened Boards—Authority
- 458-14-136 · Hearing Examiners
- 458-14-146 · Conflicts of Interest
- 458-14-156 · Training Seminars
- 458-14-160 · Continuances—Ex Parte Contact
- 458-14-170 · Appeals to the State Board of Tax Appeals
- 458-14-171 · Direct Appeals to Board of Tax Appeals