county boardsof equalization manual- washington state（县前均衡手册-华盛顿州）.docVIP

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county boardsof equalization manual- washington state（县前均衡手册-华盛顿州）.doc

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county boardsof equalization manual- washington state（县前均衡手册-华盛顿州）

Table of Contents PART 1 – Introduction 4 PART 2 – Selected Statutes and Rules 5 2.1 The Department of Revenue 5 2.2 Valuation Appeals 7 2.3 Equalization 9 2.4 Exemptions, Deferrals, and Special Valuations 9 2.5 Designated Forest Land 11 2.6 Open Space, Agricultural, and Timber Appeals 14 2.7 Destroyed Property 17 2.8 Review of Manifest Error Corrections 18 2.9 Value Reductions after Government Restriction 19 2.10 Reconvened Boards 20 PART 3 – Real Property Appraisal 21 3.1 Introduction 21 3.2 Fundamental Appraisal Concepts 22 3.3 Approaches to Value 25 3.4 Cost Approach to Value 26 3.5 Market Approach to Value 29 3.6 Income Approach to Value 31 3.7 Mass Appraisal Techniques 34 PART 4 – Personal Property Appraisal 35 4.1 Definitions 35 4.2 Characteristics of Personal Property 36 4.3 Tangible Personal Property 36 4.4 Intangible Personal Property 36 4.5 Listing of Personal Property 37 4.6 Assessment Dates 37 4.7 Penalty for Failure or Refusal to List 37 4.8 Valuation Methods 38 4.9 Valuation Guidelines 38 4.10 Trade Level 39 4.11 Supplies 39 4.12 Leasehold Improvements 39 4.13 Watercraft 39 4.14 Vehicles 40 4.15 Head of Family Exemption 40 PART 5 – Standards of Review 41 5.1 Presumption of Correctness and the Burden of Proof 41 5.2 Standard of Proof to Overcome Assessors Presumption 42 5.3 Standard of Proof to Show Value 42 5.4 Conclusion 43 PART 6 – Conducting Hearings 44 6.1 Physical Setting 44 6.2 Sign-in Sheet for Witnesses 44 6.3 Use of Interpreters 44 6.4 Oath of Truthfulness 45 6.5 Opening Remarks 45 6.6 Order of Proceedings 46 6.7 Evidence 46 6.8 Limitations on Testimony 47 6.9 Supplementary Materials 47 6.10 Reconsideration of Board Orders 47 6.11 Ex Parte Contact 48 PART 7 – The Process of Equalization 49 7.1 Introduction 49 7.2 Identifying Discrepancies 49 7.3 Issuing Orders 50 7.4 Presumption of Correctness vs. Unilateral Power 51 7.5 Conclusion 51 PART 8 – Clerks Responsibilities 53 8.1 Pre-Hearing Duties