Washington § 82.49.060 - Disputes as to appraised value or status as taxable — Petition for conference or reduction of tax — Appeal to board of tax appeals — Independent appraisal.

Full text of Washington Revised Code of Washington § 82.49.060 — Disputes as to appraised value or status as taxable — Petition for conference or reduction of tax — Appeal to board of tax appeals — Independent appraisal., with citation guidance and answers to common questions.

§ 82.49.060. Disputes as to appraised value or status as taxable — Petition for conference or reduction of tax — Appeal to board of tax appeals — Independent appraisal.

(1) Any vessel owner disputing an appraised value under RCW 82.49.050 or disputing whether the vessel is taxable, may petition for a conference with the department as provided under RCW 82.32.160, or for reduction of the tax due as provided under RCW 82.32.170.
(2) Any vessel owner having received a notice of denial of a petition or a notice of determination made for the owner's vessel under RCW 82.32.160 or 82.32.170 may appeal to the board of tax appeals as provided under RCW 82.03.190. In deciding a case appealed under this section, the board of tax appeals may require an independent appraisal of the vessel. The cost of the independent appraisal shall be apportioned between the department and the vessel owner as provided by the board.
[ 1993 c 33 s 1; 1983 c 7 s 13.]

Notes

Effective date—1993 c 33: "This act shall take effect January 1, 1994." [ 1993 c 33 s 8.]

Source: official Washington text · Last verified 2026-08-27

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What does Revised Code of Washington § 82.49.060 cover?

Section 82.49.060 ("Disputes as to appraised value or status as taxable — Petition for conference or reduction of tax — Appeal to board of tax appeals — Independent appraisal.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

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