Section 456-09-110 - Definitions(1) In this chapter, the subsequent terms have the following meanings:(a) "Appellant" means a person or entity who appeals any order or decision.(b) "Board" means the board of tax appeals as described in chapter 82.03 RCW, and chapters 456-09 and 456-10 WAC. Where appropriate, the term "board" also refers to the designated hearing officers, tax referees, or agents of the board of tax appeals.(c) "Decision" means a written judgment or ruling issued by the board, designated hearing officers, tax referees, or agents of the board of tax appeals.(d) "File" means to present or deliver. Filings with the board may be delivered personally, by mail, by commercial delivery service, by fax, or by electronic transmission as provided in these rules. The terms "to file" and "to submit" are used interchangeably.(e) "Order" means a written direction given by the board instructing that some act be done or that some act is prohibited. Orders are not appealable unless otherwise provided by law.(f) "Party" means any person or entity who is an appellant, respondent, or intervenor.(g) "Presiding officer" or "hearing officer" means any member of the board, tax referee, or any person who is assigned to conduct a conference or hearing by the board. The presiding officer has the authority outlined in WAC 10-08-200 and chapter 34.05 RCW.(h) "Respondent" means a person or entity who is listed as a responding party in any appeal.(i) "Submit" means to present or to deliver to the board. Submissions may be delivered personally, by mail, by commercial delivery service, by fax or by electronic transmission as provided in these rules. The terms "to submit" and "to file" are used interchangeably.(j) "Transmit" means to deliver electronically.(2) If a term has not been defined in this section, the board will interpret the term as having its ordinary meaning.Wash. Admin. Code § 456-09-110
Amended by WSR 22-05-051, Filed 2/9/2022, effective 3/12/2022Statutory Authority: RCW 82.03.170. 05-13-141, § 456-09-110, filed 6/21/05, effective 8/1/05; 95-05-033 (Order 95-01), § 456-09-110, filed 2/8/95, effective 3/11/95. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. 90-11-105, § 456-09-110, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), § 456-09-110, filed 5/2/89.