Soil & water conservation districts

From the 2024 DOR Tax Exemption Study

PDF WAC 458-16-120 Appeals. (1) Introduction. This rule outlines the appeal process an aggrieved party uses when the department issues a determination regarding a property tax exemption with which that party disagrees. (2) Definitions. For purposes of this rule, the following definitions apply: (a) "Appellant" means a person, natural or otherwise, who appeals any order or decision made by the department to the board of tax appeals. (b) "Board" or "BTA" means the state board of tax appeals described in chapter 82.03 RCW and chapters 456-09 and 456-10 WAC. (c) "Department" means the state department of revenue. (d) "Formal hearing" means a proceeding before the BTA conducted in accordance with RCW 82.03.160 , the Administrative Procedure Act (chapter 34.05 RCW), and chapter 456-09 WAC. (e) "Informal hearing" means a proceeding before the BTA conducted in accordance with RCW 82.03.150 and chapter 456-10 WAC. (3) General provisions - Formal or informal hearing. Any nonprofit organization, association, or corporation, foreign national government, cemetery, soil and water conservation district, public hospital district, or county assessor may appeal a determination made by the department