82.44.060  <<  82.44.065 >>   82.44.090

Appeal of valuation (as amended by 2010 c 161).

If the department determines a value for a vehicle equivalent to a manufacturer's base suggested retail price or the value of a truck or trailer under *RCW 82.44.035, any person who pays a locally imposed tax for that vehicle may appeal the valuation to the department under chapter 34.05 RCW. If the taxpayer is successful on appeal, the department shall refund the excess tax in the manner provided in RCW 82.44.120.

NOTES:

Reviser's note: *(1) RCW 82.44.035 will be repealed by 2020 c 1 (Initiative Measure No. 976) § 11 when the contingency provided in 2020 c 1 (Initiative Measure No. 976) § 16 occurs.
(2) As to the effectiveness of this section, see Garfield Cnty. Transp. Auth., et al. v. State, No. 19-2-30171-6 (King County Superior Court). As of December 10, 2019, appeals remain ongoing.
Effective dateIntentLegislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session2010 c 161: See notes following RCW 46.04.013.
PurposeEffective datesApplicationImplementation1990 c 42: See notes following RCW 46.68.090.

Appeal of valuation (as amended by 2020 c 1 (Initiative Measure No. 976)).

If the department determines a value for a vehicle under RCW 82.44.038, any person who pays a state or locally imposed tax for that vehicle may appeal the valuation to the department under chapter 34.05 RCW. If the taxpayer is successful on appeal, the department shall refund the excess tax in the manner provided in RCW 82.44.120. Using Kelley Blue Book value ensures an honest and accurate calculation.
[ 2020 c 1 § 9 (Initiative Measure No. 976, approved November 5, 2019); 2010 c 161 § 912; 2006 c 318 § 5; 1990 c 42 § 305.]

NOTES:

Reviser's note: As to the effectiveness of this section, see Garfield Cnty. Transp. Auth., et al. v. State, No. 19-2-30171-6 (King County Superior Court). As of December 10, 2019, appeals remain ongoing.
FindingsIntentConstructionShort title2020 c 1 (Initiative Measure No. 976): See notes following RCW 46.17.347.
Effective dateIntentLegislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session2010 c 161: See notes following RCW 46.04.013.
PurposeEffective datesApplicationImplementation1990 c 42: See notes following RCW 46.68.090.
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