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.
2.21.010 Established – Composition.
The Whatcom County board of equalization is established pursuant to Chapter 84.48 RCW and shall consist of five regular members, one from each council district, and two at-large alternates. Three of the five regular members shall act as the board on a rotating basis and the alternates shall fill in as needed.
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. (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. 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. 2022-067; Ord. 2022-034 Exh. A; Ord. 2016-038 Exh. A; Ord. 95-044. Formerly 2.21.040).
Prior legislation: Res. 79-3 and Ords. 90-97 and 93-051.