Certification of County Preliminary and Indicated Ratios—Review

Agency filings affecting this section (1) Preliminary ratio certified to assessor. The department shall annually determine the real property and personal property preliminary ratios for each county and shall certify these ratios to the county assessor on or before the first Monday in September.

(2) Request for review. Upon request of the assessor, a landowner, or an owner of an intercounty public utility or private car company, the department shall review the county's preliminary ratio with the requesting party and may make any changes indicated by such review. This review shall take place between the first and third Mondays of September. If the department does not certify the preliminary ratios as required by subsection (1) of this section, the review period shall extend for two weeks from the date of certification.

(3) Review exclusions. For the personal property ratio study, the prior year's audit results shall not be subject to review.

(4) Certification of indicated ratios. Prior to equalization of assessments pursuant to RCW 84.48.080 and after the third Monday of September, the department shall certify to each county assessor the indicated real and personal property ratios for that county. [Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.075 . WSR 16-11-031, § 458-53-200, filed 5/10/16, effective 6/10/16; WSR 96-05-002, § 458-53-200, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.48.075 . WSR 84-14-039 (Order PT 84-2), § 458-53-200, filed 6/29/84; WSR 79-11-029 (Order PT 79-3), § 458-53-200, filed 10/11/79. Formerly WAC 458-52-140.]