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2021 Lewis County Board of Equalization Review Follow-up

Requirements

Status of Work Completed

September 29, 2021

NOTE: Refer to our original report issued in January 2020 for a complete explanation of each requirement.

Requirement Topic Work Completed on Requirement Completed/Pending Completion Future Follow-up?
2 Complete and timely filed petitions The Lewis County Board of Equalization (Board) provided petition files to the Department of Revenue (Department) that contained untimely filed petitions. The petition files provided did not inform petitioners of the good cause waiver reasons, as required in the Complete and timely filed petitions requirement of the Department’s 2019 Review of the Lewis County Board of Equalization Report. Pending Completion Yes. To determine if the Board of Equalization has met the requirement, the Department expects the Board of Equalization to provide:
  • Board letters and petition files selected by the Department at the time of the third follow-up for the 2019 Review of the Lewis County Board of Equalization.
3 Board orders The petition files provided to the Department included orders dated and signed by the Board within 45 days of their hearings. The orders reviewed did not contain the hearing date and only one included the date shipped. Pending Completion Yes. To determine if the Board of Equalization has met the requirement, the Department expects the Board of Equalization to provide:
  • Copies of ten petition files from the most current assessment year.

Recommendations

Status of Work Completed

September 29, 2021

NOTE: Refer to our original report issued in January 2020 for a complete explanation of each requirement.

Recommendation Topic Work Completed on Recommendation Completed/Pending Completion Future Follow-up?
1 Publish meeting dates The Board published their meeting dates on the bulletin board at the main entrance of the Lewis County Courthouse for two weeks, beginning October 1, 2020. Completed No
2 Confidential information The Board changed their procedure for filing confidential information electronically. Any confidential information is scanned into a separate folder. The folder is labeled as confidential information and includes the petition number. The Board files hard copy confidential information in an envelope labeled as confidential and the petition number. Completed No
4 Forms/publications The Board updated the Quick Checklist to include the language recommended by the Department in the 2019 Review of the Lewis County Board of Equalization Report. Completed No