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WAC 458-14-136 Hearing examiners. (1) Any board may employ one <br />or more hearing examiners to assist the board in conducting hearings. <br />(2) All hearing examiners must take the same oath required of <br />regular board members and must meet the same qualifications for mem- <br />bership as regular board members. <br />(3) A board member may act as a hearing examiner. <br />(4) A hearing examiner may hold hearings separate from the board <br />and take testimony from both parties and their witnesses. <br />(5) Hearing examiners must present to the full board or a quorum <br />thereof, all evidence submitted by the parties at the hearing before <br />the hearing examiner. The board must make the final determination on <br />all petitions filed. The board may make its final determination based <br />upon the record submitted by the examiner or may request further tes- <br />timony or documentation from either the taxpayer or the assessor, in- <br />cluding their witnesses, before making its final determination. <br />[Statutory Authority: RCW 84.08.010, 84.08.070, and 84.48.200. WSR <br />06-13-034, § 458-14-136, filed 6/14/06, effective 7/15/06; WSR <br />90-23-097, § 458-14-136, filed 11/21/90, effective 12/22/90.] <br />Certified on 2/20/2023 WAC 458-14-136 Page 1 <br />