Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1973 NO. 16 > Jul 17 1973

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.