Three members
Authority: RCW 84.40.010

Clerk: Jessica Miller, 509-962-7506

The County legislative authority is authorized under RCW 84.40.030 to form a board for the equalization of the assessment of the property of the county. The Board of Equalization shall meet in open session for this purpose annually on the 15th day of July and, having each taken an oath fairly and impartially to perform their duties as members of such board, they shall examine and compare the returns of the assessment of the property of the county and proceed to equalize the same, so that each tract or lot of real property and each article or class of personal property shall be entered on the assessment list at its true and fair value, according to the measure of value used by the county assessor in such assessment year, which is presumed to be correct pursuant to RCW 84.40.030. The board may review all claims for either real or personal property tax exemption as determined by the county assessor, and shall consider any taxpayer appeals from the decision of the assessor thereon to determine (1) if the taxpayer is entitled to an exemption, and (2) if so, the amount thereof. The Washington State Department of Revenue shall make such rules consistent with RCW 84.48 as shall be necessary or desirable to permit its effective administration.

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