# RCW 82.29A.060: RCW 82.29A.060: Administration—Appraisal appeal—Audits

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S060

## Section

- **Citation:** RCW 82.29A.060
- **Heading:** RCW 82.29A.060: Administration—Appraisal appeal—Audits
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 29A / Section 060

## Text

(1) All administrative provisions in chapters 82.02 and 82.32 RCW are applicable to taxes imposed pursuant to this chapter. (2)(a) A lessee, or a sublessee in the case where the sublessee is responsible for paying the tax imposed under this chapter, of property used for residential purposes may petition the county board of equalization for a change in appraised value when the department of revenue establishes taxable rent under RCW 82.29A.020 (2)(g) based on an appraisal done by the county assessor at the request of the department. The petition must be on forms prescribed or approved by the department of revenue and any petition not conforming to those requirements or not properly completed may not be considered by the board. The petition must be filed with the board within the time period set forth in RCW 84.40.038 . A decision of the board of equalization may be appealed by the taxpayer to the board of tax appeals as provided in RCW 84.08.130 . (b) A sublessee, in the case where the sublessee is responsible for paying the tax imposed under this chapter, of property used for residential purposes may petition the department for a change in taxable rent when the department of revenue establishes taxable rent under RCW 82.29A.020 (2)(g). (c) Any change in tax resulting from an appeal under this subsection must be allocated to the lessee or sublessee responsible for paying the tax. (3) This section does not authorize the issuance of any levy upon any property owned by the public lessor. (4) In selecting leasehold excise tax returns for audit the department of revenue must give priority to any return an audit of which is specifically requested in writing by the county assessor or treasurer or other chief financial officer of any city or county affected by such return. Notwithstanding the provisions of RCW 82.32.330 , findings of fact and determinations of the amount of taxable rent made pursuant to the provisions of this chapter must be open to public inspection at all reasonable times.

## Nearby sections

- [RCW 82.29A.010 RCW 82.29A.010: Legislative findings and recognition.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S010.md)
- [RCW 82.29A.020 RCW 82.29A.020: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S020.md)
- [RCW 82.29A.025 RCW 82.29A.025: Tax preferences—Expiration dates.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S025.md)
- [RCW 82.29A.030 RCW 82.29A.030: Tax imposed—Credit—Additional tax imposed.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S030.md)
- [RCW 82.29A.040 RCW 82.29A.040: Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S040.md)
- [RCW 82.29A.050 RCW 82.29A.050: Payment—Due dates—Collection and remittance—Liability—Reporting.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S050.md)
- [RCW 82.29A.055 RCW 82.29A.055: Payment in lieu of leasehold excise tax—Property owned by Indian tribe.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S055.md)
- [RCW 82.29A.060 RCW 82.29A.060: Administration—Appraisal appeal—Audits.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S060.md)
- [RCW 82.29A.070 RCW 82.29A.070: Disposition of revenue.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S070.md)
- [RCW 82.29A.080 RCW 82.29A.080: Counties and cities to contract with state for administration and collection—Local leasehold excise tax account.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S080.md)
- [RCW 82.29A.090 RCW 82.29A.090: Distributions to counties and cities.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S090.md)
- [RCW 82.29A.100 RCW 82.29A.100: Distributions by county treasurers.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S100.md)
- [RCW 82.29A.110 RCW 82.29A.110: Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S110.md)
- [RCW 82.29A.120 RCW 82.29A.120: Allowable credits.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S120.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S060. Check the current official text before relying on it. Not legal advice.