Upon review by any court, or appellate body, of a determination of the valuation of property for purposes of taxation, it shall be presumed that the determination of the public official charged with the duty of establishing such value is correct but this presumption shall not be a defense against any correction indicated by clear, cogent and convincing evidence.
RCW 84.40.0301
Determination of value by public official—Review—Revaluation—Presumptions.
Applied in 18 court decisions — leading case 106 Wash. 2d 760 - Folsom v. County of Spokane (1986)
Most recently applied in TIGER OIL CORP. v. Yakima County (November 2010)
1994 c 301 s 35; 1971 ex.s. c 288 s 2.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.