OFFICES AND OFFICERS ‑- COUNTY ‑- BOARD OF EQUALIZATION ‑- TAXATION ‑- JURISDICTION OF COUNTY BOARD OF EQUALIZATION TO INCREASE PROPERTY TAX VALUATION WITHOUT NOTICE 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.