The bill amends several sections of the Revised Code of Washington (RCW) related to the administration of the Board of Tax Appeals. Key changes include the requirement that at least two members of the board be attorneys with substantial knowledge of Washington tax law, and that any non-attorney member must have significant experience in property appraisal or valuation. The bill also introduces the term "appeals officers" in place of "tax referees" and clarifies the powers and responsibilities of the board and its members regarding hearings, oaths, subpoenas, and depositions. Additionally, it specifies that the board must operate on a full-time basis and that members will receive salaries as determined by the governor.

Other notable amendments include the establishment of procedures for the board to conduct hearings and make decisions, including the ability for the chair or vice chair to appoint a tax appeals officer to serve pro tem when a board position is vacant or a member is unable to participate. The bill emphasizes the need for public access to the board's rules and procedures, ensuring transparency in its operations. Overall, these changes aim to enhance the qualifications of board members, streamline the appeals process, and improve the governance of the Board of Tax Appeals.

Statutes affected:
Original Bill: 82.03.020, 82.03.070, 82.03.090, 82.03.150, 82.03.160, 82.03.170, 82.03.050