Section 308-77-102 - Appeals(1)What are the appeal procedures? Any person having been issued a notice of assessment for taxes, penalties, and/or interest who wishes to contest such notice may petition the department for an informal hearing in lieu of proceeding directly to a formal hearing. A petition for a hearing must be in writing and must be received by the department within thirty days after the receipt of the notice of assessment. A petition shall set forth the specific reasons why reassessment is sought and the amount of tax, interest, and/or penalties which you believe to be due.(2)What happens after the department receives the petition for an informal hearing? Upon receipt of a petition for an informal hearing, the department will establish the time and place for the hearing and notify you by mail at least ten days prior to the scheduled date. If you are unable to attend the hearing on the date or time scheduled, you may request the department to reschedule the hearing.(3)What happens if I fail to appear for my informal hearing without prior notification? Failure to appear may result in the loss of your informal administrative appeal rights.(4)What happens following my informal hearing? The department will make a determination in accordance with the Revised Code of Washington, administrative rules, and policies established by the department.(5)What if I do not agree with the department's informal hearing determination? You may, within thirty days after the date of mailing of the determination, appeal in writing and request a formal hearing by an administrative law judge. The appeal shall indicate the portions of the determination you feel are in error and set forth the reasons for believing the decision should be amended. The department will establish a time and place for a formal hearing and give you at least ten days' notice.(6)When does my reassessment become final? The decision of the department upon a petition for reassessment shall become final, due and payable thirty days after service upon you unless you appeal further.Wash. Admin. Code § 308-77-102
Statutory Authority: RCW 82.38.260. 01-22-073, § 308-77-102, filed 11/1/01, effective 12/2/01.