Chapter 2.76
BOARD OF EQUALIZATION

Sections:

2.76.010    Board of equalization established.

2.76.020    Appointment of members--Quorum.

2.76.030    Terms - Compensation

2.76.040    Removal.

2.76.050    Assistants.

2.76.045    Vacancies

2.76.060    Powers and duties--Meetings.

2.76.070    Time limit for filing petitions.

2.76.010 Board of equalization established.

Pursuant to chapter 84.48 RCW and chapter 458-14 WAC, a board of equalization is hereby established.

(Res. adopted August 27, 1973; Res. adopted April 9, 1973).

2.76.020 Appointment of members--Quorum.

The county council shall appoint the members of the board of equalization. The board shall consist of five members, a majority of which shall constitute a quorum. The council shall also appoint two alternate members. Alternates shall attend those meetings that regular members are unable to attend. Board members shall be selected for their knowledge of the values of property in the county and shall not be holders of any elective office nor be employees of any elected official. In order that as broad based a representation as possible may be made on the board of equalization, not more than two members may reside in any one county council district.

(Ord. 82-079 § 1, adopted August 18, 1982; Res. adopted August 27, 1973; Res. adopted April 9, 1973; Amended Ord. 86-036, April 23, 1986).

2.76.030 Terms - Compensation

The terms of members of the board shall commence on the first day of May and shall be for three years or until their successors are appointed. No board member shall serve more than three consecutive full terms. The members of the board shall receive such compensation as provided by county council by motion.

(Ord. 82-079 § 1, adopted August 18, 1982; Res. adopted August 27, 1973; Res. adopted April 9, 1973; Amended Ord. 03-042, May 21, 2003, Eff date June 8, 2003; Amended Ord. 16-075, November 2, 2016, Eff date November 13, 2016).

2.76.040 Removal.

Each member may be removed by a majority vote of the county council.

(Ord. 82-079 § 3, adopted August 18, 1982; Res. adopted August 27, 1973; Res. adopted April 9, 1973).

2.76.050 Assistants.

The administrator of the office of hearings administration created pursuant to chapter 2.02 SCC shall provide and supervise the clerk of the board and such assistants, legal advisors and appraisers as are necessary in order for the board to perform its functions as authorized by chapter 84.48 RCW and chapter 458-14 WAC and as provided in such budget as is approved by the county council.

(Ord. 82-079 § 3, adopted August 18, 1982; Res. adopted August 27, 1973; Res. adopted April 9, 1973; Amended by Ord. 09-024, April 22, 2009, Eff date May 8, 2009; Amended by Amended Ord. 13-043, June 19, 2013, Eff date Jan. 1, 2014).

2.76.045 Vacancies

A vacancy resulting from the expiration of a term of office shall be filled by appointment to a new full term of three years. A vacancy occurring for any reason other than the expiration of a term of office shall be filled by appointment for the remainder of the unexpired term of the office being filled.

(Added Amended Ord. 03-042, May 21, 2003, Eff date June 8, 2003)

2.76.060 Powers and duties--Meetings.

The board of equalization shall have such powers and duties, conduct such meetings, and keep such records as are provided for by chapter 84.48 RCW and 458-14 WAC.

(Res. adopted August 27, 1973; Res. adopted April 9, 1973).

2.76.070 Time limit for filing petitions.

The owner or person responsible for payment of taxes on any property within the county may petition the board of equalization for a change in the assessed valuation placed upon the property by the county assessor or for any other reason specifically authorized by statute. The petition must be filed with the board on or before July 1 of the year of the assessment or determination or within sixty days after the date an assessment, value change notice, or other notice is mailed, whichever is later.

(Added Ord. 02-010, March 27, 2002, Eff date April 8, 2002; Emerg. Ord. 05-016, Mar. 23, 2005, Eff date Mar. 23, 2005).