Wash. Admin. Code § 458-53-200 - Certification of county preliminary and indicated ratios-Review
(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.
Notes
Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075. 96-05-002, § 458-53-200, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.48.075. 84-14-039 (Order PT 84-2), § 458-53-200, filed 6/29/84; 79-11-029 (Order PT 79-3), § 458-53-200, filed 10/11/79. Formerly WAC 458-52-140.
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