The Okanogan County Board of Equalization on Sept. 25 declined to waive the filing deadline for two parcels seeking current-use agricultural appeal, after county staff presented evidence the property owners had signed certified mail receipts for final determination letters more than a year earlier.

Board clerk Stacy McClellan explained the statutory standard and read RCW 84.40.038 to the panel and the room: the Board may waive filing deadlines in limited circumstances but must find a petition was filed within a reasonable time and the petitioner shows good cause.

County staff told the board the final determination was mailed Oct. 2 of the prior year and that certified return receipts bearing a signature for one recipient, "Corey Rhodes," showed delivery on July 15, 2024. "So it's like 14 months, 15 months. Kinda hard to argue you didn't receive it if you signed it," staff said.

Members considered evidence that petitioner had cited medical issues but had not provided records and that county records showed four certified mail attempts. Board member Mike Payne said one parcel might qualify under the statute but that the second parcel did not; the board discussed contiguity and the parcels' differing agricultural eligibility.

After discussing potential reapplication and remedies, a board member moved to deny the extension request and not hear the appeal because the filing was not within a reasonable time. The motion was seconded and carried unanimously.

The board noted the statute specifies certain circumstances (death, serious illness, prolonged absence) that compel waiver; county staff said the record contained no evidence that those statutory exceptions applied. The clerk told the petitioner the decision would be issued in writing and explained options to address assessed tax liabilities through payment plans and future appeals.