Washington Administrative Code (Last Updated: November 23, 2016) |
Title 456. Tax Appeals, Board of |
Chapter 456-09. Formal hearings—Practice and procedure. |
Section 456-09-210. Appearance and practice before the board.
Latest version.
- Practice before the board in formal proceedings shall be limited to the following:(1) Taxpayers who are natural persons representing themselves;(2) Attorneys at law duly qualified and entitled to practice in the courts of the state of Washington;(3) An authorized officer, partner, or full-time employee of an individual firm, association, partnership, or corporation who appears for such firm, association, partnership, or corporation;(4) County assessors or their duly authorized representative;(5) Certified public accountants licensed in Washington; and(6) Other persons permitted by law.[Statutory Authority: RCW 82.03.170. WSR 05-13-141, § 456-09-210, filed 6/21/05, effective 8/1/05; WSR 91-07-038 (Order 91-01), § 456-09-210, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. WSR 90-11-105, § 456-09-210, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-056 (Order 89-02), § 456-09-210, filed 5/2/89.]
RCW 82.03.170. WSR 05-13-141, § 456-09-210, filed 6/21/05, effective 8/1/05; WSR 91-07-038 (Order 91-01), § 456-09-210, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. WSR 90-11-105, § 456-09-210, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. WSR 89-10-056 (Order 89-02), § 456-09-210, filed 5/2/89.