Other Languages1. RCW 84.48.010 authorizes the county board of equalization to equalize the assessment of the property in the county. The board has the authority to equalize property on the assessment role on its own motion, even if the property has not been revalued in the current year. 2. If the board of equalization equalizes the value of property on the assessment role, that was not revalued during the current year, the board must measure the value of that property against the fair market value in the assessor's revaluation year in which the property was valued.
A voluntary appearance by a taxpayer before a county board of equalization, when made pursuant to RCW 84.48.010 for the sole purpose of seeking a reduction in the assessed valuation of a certain parcel of real property, does not give the board jurisdiction to increase the valuation of the subject property without advance notice.