Chapter 2.21
BOARD OF EQUALIZATION1
Sections:
2.21.010 Established – Composition.
2.21.020 Membership – Term of office.
2.21.030 Compensation for meeting attendance.
2.21.060 Time for filing petitions.
2.21.010 Established – Composition.
The Whatcom County board of equalization is established pursuant to Chapter 84.48 RCW and shall consist of three regular members and four alternates. The three regular members shall act as the board and the alternates shall fill in as needed. Two board members shall constitute a quorum.
The board members shall be selected based upon the qualifications established by the Department of Revenue by rule and shall not be members of the Whatcom County council or hold any other elective office, or be employees of any elected official. In order that as broad based a representation as possible may be made on the board of equalization, not more than two members may reside in any one county council district. (Ord. 2025-002 Exh. A; Ord. 2022-034 Exh. A; Ord. 2016-038 Exh. A; Ord. 95-044).
2.21.020 Membership – Term of office.
Board members shall be appointed by a majority of the Whatcom County council. Member terms shall be three years, or until their successors are appointed, pursuant to RCW 84.48.026. When a board member has completed two consecutive full terms, if a position on the board remains unfilled for one month, the county council shall have the right to waive the one-year period of separation set forth in WCC 2.03.030. The exiting board member may apply for the unfilled position if they remain qualified. Each appointed member may be removed by a majority vote of the Whatcom County council. (Ord. 2025-002 Exh. A; Ord. 2022-034 Exh. A; Ord. 2016-038 Exh. A).
2.21.030 Compensation for meeting attendance.
As authorized by RCW 84.48.010, members of the board of equalization shall receive $150.00 per day for each day of actual attendance at a meeting of the board. (Ord. 2025-002 Exh. A; Ord. 2022-067; Ord. 2022-034 Exh. A; Ord. 2016-038 Exh. A; Ord. 95-044. Formerly 2.21.040).
2.21.040 Clerk.
The clerk of Whatcom County council, or their designee, shall serve as the clerk of the board and such assistants, legal advisors and appraisers as are necessary in order for the board to perform its functions as authorized by Chapter 84.48 RCW and Chapter 458-14 WAC and as provided in such budget as is approved by the county council. (Ord. 2025-002 Exh. A).
2.21.050 Powers and duties.
The board of equalization shall have such powers and duties, conduct such meetings, and keep such records as are provided for by Chapter 84.48 RCW and Chapter 458-14 WAC. (Ord. 2025-002 Exh. A).
2.21.060 Time for filing petitions.
The owner or person responsible for payment of taxes on any property within the county may petition the board of equalization for a change in the assessed valuation placed upon the property by the county assessor or for any other reason specifically authorized by statute. The petition must be filed with the board on or before July 1st of the year of the assessment or determination or within 60 days after the date an assessment, value change notice, or other notice is mailed, whichever is later. (Ord. 2025-002 Exh. A).
Prior legislation: Res. 79-3 and Ords. 90-97 and 93-051.