No omitted property or omitted value assessment shall be made for any period more than three years preceding the year in which the omission is discovered. The assessor, upon discovery of such omission, shall forward a copy of the amended personal property affidavit along with a letter of particulars informing the taxpayer of the findings and of the taxpayer's right of appeal to the county board of equalization. Upon request of either the taxpayer or the assessor, the county board of equalization may be reconvened to act on the omitted property or omitted value assessments.
RCW 84.40.085
Limitation period for assessment of omitted property or value—Notification to taxpayer of omission—Procedure.
Applied in 2 court decisions — leading case 28 Wash. App. 230 - King County v. Washington State Board of Tax Appeals (1981)
Most recently applied in Smith v. Spokane County (September 1992)
1994 c 124 s 22; 1973 2nd ex.s. c 8 s 2.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.