Boeing Co. v. Gelman

— When two of the three members of the Board of Tax Appeals hear an appeal, the administrative rules generally require them to prepare an initial decision. Upon objection, the full Board reconsiders the appeal and issues a final decision. Two members heard Boeing’s appeal but issued a final decision without the input of a later appointed third member. The superior court found this *865failing violated the administrative rules; we agree and affirm, but remand to amend its order.

I. FACTS

In 1996, the Pierce County Assessor-Treasurer assessed the value of The Boeing Company’s Frederickson property…