Wash. Admin. Code § 456-09-210

Current through Register Vol. 24-23, December 1, 2024

Section 456-09-210 - Appearance and practice before the board

Practice before the board in formal proceedings is limited to the following:

(1) Taxpayers who are natural persons representing themselves;

(2) Attorneys at law duly qualified and entitled to practice in the highest court of any state;

(3) An authorized officer, partner, or full-time employee of an individual firm, association, partnership, or corporation who appears with the permission of such firm, association, partnership, or corporation;

(4) County assessors or their duly authorized representatives;

(5) Certified public accountants currently licensed in any state; and

(6) Other persons permitted by law.

Wash. Admin. Code § 456-09-210

Amended by WSR 22-05-051, Filed 2/9/2022, effective 3/12/2022

Statutory Authority: RCW 82.03.170. 05-13-141, § 456-09-210, filed 6/21/05, effective 8/1/05; 91-07-038 (Order 91-01), § 456-09-210, filed 3/15/91, effective 4/15/91. Statutory Authority: RCW 82.03.170, 34.05.250, 82.03.140 and 82.03.160. 90-11-105, § 456-09-210, filed 5/22/90, effective 6/22/90. Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), § 456-09-210, filed 5/2/89.