Advisory Opinion 91-08-1018
Appeal/Equalization

ISSUE: WHETHER OR NOT BOARD OF APPEALS/EQUALIZATION MEMBERS' HEARING OF APPEALS FROM FAMILY MEMBERS, FRIENDS AND/OR ACQUAINTANCES CONSTITUTES A CONFLICT OF INTEREST?

Opinion: Section 3.04.030 (o) gives an exhaustive list of persons who would have a conflict of interest if they become appellants to the Board, it requires Boardmembers to deny those appellants a hearing not recusal. On the other hand, the King County Board of Ethics finds that a Boardmembers' interest or connection with another person's petition for revaluation equals a conflict of interest for the Boardmember. In this case, the Boardmember has the conflict of interest, not the appellant. The King County Code of Ethics does not require Boardmembers to deny those appellants a hearing, it requires recusal.

Individual Boardmembers should not hear their families', friends', or business associates' assessment appeals. The Board finds that a quorum of the Board (excluding the Boardmember in question), other members of the Board or designees can judge the appeals of family, friends, or business associates of the Boardmember who has a conflict of interest.

The King County Board of Ethics is extremely concerned that the real and apparent fairness of appeals be maintained. This would require that individual Appeals/Equalization Boardmembers recuse and not participate in any decisions which might affect the outcome of hearings of individuals with whom the Boardmember has a 'personal interest or connection' such as, family, friends and business associates, even if there is no apparent interest in the appealed property, personal interest or connection with a peson's petition for revaluation.

In addition, the King County Board of Ethics finds that denial and/or change of venue is required where the appellant has a conflict of interest, or where no quorum is possible, because of recusals.

Statement of Circumstances: The Vice Chair of the King County Board of Appeals/Equalization has solicited the King County Board of Ethics for an Advisory Opinion regarding whether Appeals and Equalization Boardmembers can hear appeals from family members, friends and acquaintances.

Analysis: The Board of Appeals/Equalization is an independent Board of the County made of up seven members who are appointed by the King County Executive and confirmed by the County Council. The Board hears appeals on a variety of subjects, as authorized by County Ordinance.

When sitting as the Appeals Board, the members meet once a month to hear cases involving appeals from administrative orders issued by the County's General Services Division. Examples of such appeals include those filed by:

• Pet owners, who have been cited because their animals have attacked others;

• Taxi cab drivers, whose licenses have been revoked;

• Adult entertainers, whose licenses have been revoked.

When sitting as the Equalization Board, the members hear appeals concerning real an personal property assessments and various other determinations and actions of the King County Assessor and Director of Finance.

In addition, much of the actual business of the Board of Equalization is carried out using both an appointed examiner and "mini boards" on which one or two board members serve at one time. Both hear appeals by taxpayers of real property assessments and make recommendations to the full Board, which meets periodically to review these recommendations and make final decisions.

AUTHORITY RELIED UPON

Section 3.04.020 Just and equitable treatment. B. Obligations to Citizens. No county employee shall grant any special consideration, treatment or advantage beyond that which is available to every other citizen.

Section 3.04.030 Conflict of Interest. No county employee shall engage in any act which is in conflict with the performance of official duties. A county employee shall be deemed to have a conflict of interest if the employee directly or indirectly:

O. Has and interest in any property being considered for revaluation by the county board of appeals and equalization has a personal interest or connection with another person's petition for revaluation while:

1. An elected county official,
2. Deputy county executive and his/her confidential secretary,
3. King County executive and his/her confidential secretary,
4. King County councilmen/women's executive Secretaries
5. County administrative officer, his/her administrative assistants and his/her confidential secretary,
6. Chief officer of each executive department, his/her administrative assistants, and his/her confidential secretary,
7. Chief officer of each administrative office, his/her administrative assistants, and his/her confidential secretary,
8. Council administrator, his/her administrative assistants and his/her secretary,
9. The ombudsman, his/her secretary, and the deputy King County ombudsman
10. All employees of the department of assessments,
11. All employees assigned to the board of equalization and/or the board of appeals
12. Any other county employee who has direct contact with the board of appeals and equalization in the carrying out of his or her duties, and in the carrying out of his or her duties, and
13. Member of the King County board of appeals and /or board of equalization,
14. Clerk of the council, his/her secretaries

Q. Discloses or uses for the personal benefit of the employee or his or her immediate family any information acquired in the course of official duties which is not available as a matter of public knowledge or public record;

R Acts as an accomplice in any act by an immediate family member which, if such act were performed by the employee would be prohibited by the provisions of subsections A, B, C, D, D, E, F, G, H, J, K, M, N, O, or Q of this section; provided, however, that it shall not be a conflict of interest for such family member to enter into a bona-fide contract of employment which is not intended to influence the action of the county employee;

3.04.040 Appeals. All persons deemed to have a conflict of interest and wishing to appeal to the county board of equalization shall be governed by the following procedure; The appeal shall be automatically denied by the county board of equalization without hearing and a minute entry shall be made. The petitioner may then take action to appeal the decision of the county board of equalization to the State Board of Appeals in accordance with RCW 84.08.130.

However, the Board of Equalization may grant a change of venue to a Board of Equalization of another county, as provided in Title 2, K.C.C., in lieu of automatic denial, when:

A. A quorum cannot be achieved due to members of the board disqualifying themselves because of conflicts of interest or the appearance of fairness doctrine; or

B. When equalization is the basis for an appeal by a member of the board, assistants to the board, or any member of the county governmental authority or his or her own property or on property in which that person has an interest. (ord. 6411, 1983: ord. 1308 s 5, 1972)

ISSUED ON THE ________________ day of ________________, 1991.

Signed for the Board: Dr. J. Patrick Dobel, Chair

Members:

Timothy Edwards, Esq.
Dr. Judith Woods
Dr. J. Patrick Dobel, Chair

JPD:dwm

cc:

Tim Hill, King County Executive
King County Councilmembers
Rella Foley, Ombudsman, Office of Citizen Complaints
Members, King County Board of Appeals/Equalization