Washington Code 84.40.0301 – Determination of value by public official — Review — Revaluation — Presumptions
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Upon review by any court, or appellate body, of a determination of the valuation of property for purposes of taxation, it shall be presumed that the determination of the public official charged with the duty of establishing such value is correct but this presumption shall not be a defense against any correction indicated by clear, cogent and convincing evidence.
NOTES:
Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.
Terms Used In Washington Code 84.40.0301
- Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.