Washington Code 82.49.060 – Disputes as to appraised value or status as taxable — Petition for conference or reduction of tax — Appeal to board of tax appeals — Independent appraisal
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(1) Any vessel owner disputing an appraised value under RCW 82.49.050 or disputing whether the vessel is taxable, may petition for a conference with the department as provided under RCW 82.32.160, or for reduction of the tax due as provided under RCW 82.32.170.
Terms Used In Washington Code 82.49.060
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Appraisal: A determination of property value.
(2) Any vessel owner having received a notice of denial of a petition or a notice of determination made for the owner’s vessel under RCW 82.32.160 or 82.32.170 may appeal to the board of tax appeals as provided under RCW 82.03.190. In deciding a case appealed under this section, the board of tax appeals may require an independent appraisal of the vessel. The cost of the independent appraisal shall be apportioned between the department and the vessel owner as provided by the board.
NOTES:
Effective date—1993 c 33: “This act shall take effect January 1, 1994.” [ 1993 c 33 § 8.]