BILL REQ. #:  H-0968.2 

Read first time 01/18/2007.   Referred to Committee on Finance.

     AN ACT Relating to changing the burden of proof on certain property tax appeals; amending RCW 84.40.0301; and creating a new section.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1   RCW 84.40.0301 and 1994 c 301 s 35 are each amended to read as follows:
     Upon review by any court, or appellate body, of a determination of the valuation of property for purposes of taxation, when the increase in valuation is five percent or less per year, it shall be presumed that the determination of the public official charged with the duty of establishing ((such)) this value is correct but this presumption shall not be a defense against any correction indicated by clear, cogent, and convincing evidence. When the increase in valuation is more than five percent per year, it is the burden of the public official charged with the duty of establishing this value to show that it is correct.

NEW SECTION.  Sec. 2   Section 1 of this act applies to court or appellate reviews commenced on or after August 1, 2007.