Wash. Rev. Code § 84.40.0301

Current through the 2024 Regular Session
Section 84.40.0301 - Determination of value by public official-Review-Revaluation-Presumptions

Upon review by any court, or appellate body, of a determination of the valuation of property for purposes of taxation, it shall be presumed that the determination of the public official charged with the duty of establishing such value is correct but this presumption shall not be a defense against any correction indicated by clear, cogent and convincing evidence.

RCW 84.40.0301

1994 c 301 § 35; 1971 ex.s. c 288 § 2.

Savings-Severability-1971 ex.s. c 288: See notes following RCW 84.40.030.