Any taxpayer feeling aggrieved by the levy or levies of any taxing district except
levies authorized by a vote of the voters of the district may appeal therefrom to
the department of revenue as hereinafter provided. Such taxpayer, upon the execution of a bond, with two or more sufficient sureties
to be approved by the county auditor, payable to the state of Washington, in the penal
sum of two hundred dollars and conditioned that if the petitioner shall fail in his
or her appeal for a reduction of said levy or levies the taxpayer will pay the taxable
costs of the hearings hereinafter provided, not exceeding the amount of such bond,
may file a written complaint with the county auditor wherein such taxing district
is located not later than ten days after the making and entering of such levy or levies,
setting forth in such form and detail as the department of revenue shall by general
rule prescribe, the taxpayer's objections to such levy or levies. Upon the filing of such complaint, the county auditor shall immediately transmit
a certified copy thereof, together with a copy of the budget or estimates of such
taxing district as finally adopted, including estimated revenues and such other information
as the department of revenue shall by rule require, to the department of revenue. The department of revenue shall fix a date for a hearing on said complaint at the
earliest convenient time after receipt of said record, which hearing shall be held
in the county in which said taxing district is located, and notice of such hearing
shall be given to the officials of such taxing district, charged with determining
the amount of its levies, and to the taxpayer on said complaint by registered mail
at least five days prior to the date of said hearing. At such hearings all interested parties may be heard and the department of revenue
shall receive all competent evidence. After such hearing, the department of revenue shall either affirm or decrease the
levy or levies complained of, in accordance with the evidence, and shall thereupon
certify its action with respect thereto to the county auditor, who, in turn, shall
certify it to the taxing district or districts affected, and the action of the department
of revenue with respect to such levy or levies shall be final and conclusive.
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