Washington Administrative Code Title 458 (Department of Revenue)
WAC 458-14-136
Hearing Examiners
Agency filings affecting this section (1) Any board may employ one or more hearing examiners to assist the board in conducting hearings.
(2) All hearing examiners must take the same oath required of regular board members and must meet the same qualifications for membership as regular board members.
(3) A board member may act as a hearing examiner.
(4) A hearing examiner may hold hearings separate from the board and take testimony from both parties and their witnesses.
(5) Hearing examiners must present to the full board or a quorum thereof, all evidence submitted by the parties at the hearing before the hearing examiner. The board must make the final determination on all petitions filed. The board may make its final determination based upon the record submitted by the examiner or may request further testimony or documentation from either the taxpayer or the assessor, including their witnesses, before making its final determination. [Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.200 . WSR 06-13-034, § 458-14-136, filed 6/14/06, effective 7/15/06; WSR 90-23-097, § 458-14-136, 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