The State Board conducts informal hearings under Rules of Practice and Procedure found in WAG 456-10. These rules are designed to enable property owners to represent themselves at the hearing. Informal hearings are heard by one or more Board Members or by a Tax Referee.
The State Board conducts formal hearings under the provisions of the Washington State Administrative Procedure Act, RCW 34.05. Formal hearings are usually requested by persons considering an appeal to Superior Court on the record developed at the State Board hearing. A court reporter is normally present at formal hearings to record the oral testimony presented, and both parties are usually represented by an attorney.