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AGO Opinions with Topic: VALUATION OF PROPERTY
AGO 1986 No. 3 >  February 18, 1986
COUNTIES - ASSESSOR - TAXES - VALUATION OF PROPERTY
PRESUMPTION OF CORRECTNESS In an appeal to the State Board of Tax Appeals from a county board of equalization, the presumption of correctness established by RCW 84.40.0301 in valuation of property for taxation applies to the determination of the assessor, not that of the board of equalization.
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