City of Spokane

Spokane Municipal Code

***Note: Many local criminal codes can now be located under Chapter 10.60 SMC while others are now cited under the Revised Code of Washington (RCW), which was incorporated into the municipal code in 2022. (See SMC 10.58.010). Code Enforcement, including Noise Control and Animal Regulations are located in Chapters 10.62 through 10.74.

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Title 08
Chapter 08.18
Section 08.18.070
 

Title 08 Taxation and Revenue

Chapter 08.18 Senior Citizen Local Property Tax Exemption

Section 08.18.070 Cancellation of Voted Property Tax Exemption – Appeal

  1. If at any time the City or the assessor determines that the property no longer qualifies for the tax exemption, the tax exemption shall be canceled and the City or the assessor may impose additional taxes, interest and penalty as permitted by law.

  2. Upon determining that a tax exemption shall be canceled, the assessor, on behalf of the City, shall notify the property owner by certified mail, return receipt requested.

  3. The property owner may appeal the determination by filing a notice of appeal with the city clerk within thirty days, specifying the factual and legal basis for the appeal.

  4. The hearing examiner will conduct a hearing pursuant to chapter 17G.050 SMC at which all affected parties may be heard and all competent evidence received.

  5. The hearing examiner will affirm, modify or repeal the decision to cancel the exemption based on the evidence received. The hearing examiner shall give substantial weight to the assessor's decision and the burden of overcoming that weight shall be upon the appellant.

  6. An aggrieved party may appeal the hearing examiner's decision to the Spokane county superior court as provided in RCW 34.05.510 through RCW 34.05.598.

Date Passed: Monday, February 9, 2015

Effective Date: Monday, February 9, 2015

ORD C35231 Section 1