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Agenda Bill Master Report
File Number: AB2024-843
File ID: AB2024-843 Version: 1 Status: Adopted
File Created: 11/22/2024 Entered by: KSmith@co.whatcom.wa.us
Department: Council Office File Type: Ordinance
Assigned to: Council Committee of the Whole Final Action: 01/14/2025
Agenda Date: 01/14/2025 Enactment #: ORD 2025-002
Related Files:
Primary Contact Email: ksmith@co.whatcom.wa.us
TITLE FOR AGENDA ITEM:
Ordinance amending Whatcom County Code 2.21 Board of Equalization to clarify Board of
Equalization membership
SUMMARY STATEMENT OR LEGAL NOTICE LANGUAGE:
None
HISTORY OF LEGISLATIVE FILE
Date: Acting Body:
Action:
Sent To:
12/03/2024 Council INTRODUCED Council Committee of the Whole
Aye: 7 Buchanan, Byrd, Donovan, Elenbaas, Galloway, Scanlon, and Stremler
Nay: 0
01/14/2025 Council Committee of the Whole RECOMMENDED FOR
ADOPTION WITH
PROPOSED
AMENDMENT(S)
Aye: 6 Buchanan, Byrd, Elenbaas, Galloway, Scanlon, and Stremler
Nay: 0
Abstain: 1 Donovan
01/14/2025 Council ADOPTED
Aye: 7 Donovan, Elenbaas, Stremler, Buchanan, Galloway, Byrd, and Scanlon
Nay: 0
Whatcom County Page 1 Printed on 111612025
Agenda Bill Master Report Continued (AB2024-843)
Attachments: Proposed Ordinance, Notice of Action Proposed on 12.3.2024, Proposed Ordinance as Amended
in Committee 1.14.2025
Whatcom County Page 2 Printed on 111612025
PROPOSED BY: COUNCIL STAFF
INTRODUCTION DATE: DECEMBER 3, 2024
ORDINANCE AMENDING WHATCOM COUNTY CODE CHAPTER 2.21 BOARD OF
EQUALIZATION TO CLARIFY BOARD OF EQUALIZATION MEMBERSHIP
WHEREAS, RCW 84.48.014 stipulates that membership in a county's board of
equalization shall consist of not less than three nor more than seven members including
alternates; and
WHEREAS, RCW 84.48.018 stipulates that a majority of the board of equalization
shall constitute a quorum; and
WHEREAS, clarifications are needed to WCC 2.21 Board of Equalization to more
clearly align state and local code related to the composition of the board of equalization.
NOW, THEREFORE, BE IT ORDAINED by the Whatcom County Council that
Whatcom County Code 2.21 Board of Equalization is hereby amended as shown in Exhibit A
(attached).
ADOPTED this 14t" day of January, 2025
ATTEST: a \ A
tB P�
Cathy Halka, C.lerk\.of the ouncil
Chair APPROVED AS'TO; F RM.I;`
GEORGE ROCHE 6V ` ail 11/15/24-ks
Civil Deputy Prosecutor
WHATCOM COUNTY COUNCIL
WHATCOM COUNTY, WASHINGTON
U"
Kaylee Galloway, Council
Approved () Denied
Satpal Singh Sid u, County Executive
Date: t 9 zvz /
Exhibit A
CHAPTER 2.21
BOARD OF EQUALIZATION
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.
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. 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).
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.
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 458-14 WAC.
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 1 of the year of the assessment or
determination or within thirty days after the date an assessment, value change notice, or
other notice is mailed, whichever is later.