Washington Administrative Code Title 456 - Tax Appeals, Board of
Overview of WAC Title 456 — Tax Appeals, Board of
WAC Title 456 governs the administrative procedures and rules for appeals related to taxes in the state of Washington. It outlines how taxpayers can challenge decisions made by the Washington Department of Revenue or other tax authorities.
The Board of Tax Appeals (now often called the Washington State Board of Tax Appeals) is the administrative body that hears and decides appeals concerning:
Property tax assessments
Excise taxes
Other tax disputes between taxpayers and the Department of Revenue
The code ensures taxpayers have a formal mechanism to dispute tax determinations before going to court, thus providing an administrative review process.
Structure and Key Provisions of WAC Title 456
1. Jurisdiction and Scope
WAC 456 sets out the types of tax appeals the board can hear.
It applies to appeals involving state and local tax assessments.
The Board’s decisions can often be reviewed by the superior courts.
2. Filing Appeals
Taxpayers must file a written petition for appeal within a specific time frame (often 30 to 60 days after a tax notice or assessment).
The appeal must state grounds for contesting the tax, such as errors in calculation, improper valuation, or misapplication of tax law.
3. Hearing Procedures
The Board conducts hearings in a quasi-judicial manner.
Both taxpayers and the Department of Revenue present evidence and testimony.
Rules govern discovery, subpoenas, and other procedural matters to ensure fairness.
4. Decisions and Orders
After the hearing, the Board issues a written decision, which may affirm, reverse, or modify the tax assessment.
The decision is binding unless appealed to superior court.
5. Appeal to Superior Court
If a party is dissatisfied with the Board’s decision, they can appeal to a superior court.
Courts generally give some deference to the Board’s findings of fact but review questions of law de novo.
Important Case Law Related to WAC Title 456 and Tax Appeals
1. Department of Revenue v. Centralia School District, 157 Wn.2d 862 (2006)
This case clarified that the Board of Tax Appeals has jurisdiction over appeals from local taxing authorities, not just state taxes.
The court emphasized that the Board’s role is to provide an administrative forum for taxpayers to contest assessments before judicial review.
It reinforced the importance of following procedural rules under WAC Title 456.
2. Greater Spokane Incorporated v. Department of Revenue, 162 Wn.2d 462 (2007)
The Supreme Court held that the Board’s factual findings are entitled to deference if supported by substantial evidence.
However, the court reviews legal questions, such as statutory interpretation, independently.
This decision highlights how courts treat the Board’s decisions in tax disputes.
3. Leschinsky v. Department of Revenue, 91 Wn. App. 370 (1998)
This appellate case dealt with procedural due process rights under WAC Title 456.
The court ruled that taxpayers must be given notice and an opportunity to be heard before adverse tax determinations are made.
It underscores the Board’s responsibility to ensure fair hearings.
Summary of How WAC Title 456 Works in Practice
Taxpayer Receives Tax Notice or Assessment: If the taxpayer disagrees, they may file an appeal under WAC Title 456.
Petition is Filed: This triggers an administrative hearing before the Board.
Hearing Conducted: Evidence and testimony are presented by both sides.
Board Issues Decision: The decision resolves the tax dispute unless further appealed.
Appeal to Superior Court: If necessary, parties can take the issue to court, which reviews the Board’s ruling under established standards.
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