Advisory Opinion 95-07-1124

Assessments/Conflict of Interest

ISSUES: WHETHER IT WOULD BE A CONFLICT OF INTEREST FOR A KING COUNTY APPRAISER TO SERVE ON A LOCAL PLANNING OR ZONING BOARD WHEN THE APPRAISER ALSO DETERMINES PROPERTY VALUES IN THE JURISDICTION? WOULD A CONFLICT EXIST IF THE APPRAISER DOES NOT DETERMINE VALUES IN THE JURISDICTION?

Opinion: The Board of Ethics finds no conflict of interest if an appraiser serves on a local jurisdiction's planning or zoning body whether the appraiser valued property in the same jurisdiction or in another jurisdiction. The appraiser is cautioned not to render opinions or make representations which suggest that such opinions or representations reflect the official position of the Department of Assessments. Attendance at planning or zoning board meetings must be conducted on the employee's own time.

Non-elected employees in the Department of Assessments have special obligations placed upon them by the Code of Ethics. Subsection 3.04.030 I(5) requires these employees obtain the prior written consent of their highest ranking supervisor for new or continued employment, or for that acceptance of any compensation or any thing of value for services performed outside King County government. If the highest ranking supervisor deems that such employment or service poses a conflict of interest, the employee is obligated to divest such employment or service.

Analysis: Planning and zoning are often complementary functions. While planning develops community plans to designate specific uses for public and private lands; accounts for population and building density; and considers land use questions relating to road and transportation systems and environmental impact, zoning classifies and regulates land use to the maximum benefit of citizens. Zoning classifications-including single-family dwelling, high-density multiple dwelling, general commercial, and light/heavy manufacturing-impact property valuation. Because of this impact, a representative from the Department of Assessments may be consulted by planning and zoning bodies to render advice on how proposed plans or zoning classifications are likely to affect property values in a given area.

The King County Department of Assessments has direct responsibilities to the state Department of Revenue to ensure that all property in the county is listed upon the assessment rolls and valued and assessed according to the provisions of law. The Department of Assessments assesses property based on true and fair value which is arrived at by defined criteria established in RCW 84.40.030. Of these criteria, one is of particular relevance to the issues addressed here by the Board and provides, in part, that true and fair value shall be based on:

Any sales of the property being appraised or similar properties with respect to sales made within the past five years. The appraisal shall be consistent with the comprehensive land use plan, development regulations under chapter 36.70A RCW, zoning, and any other governmental policies or practices in effect at the time of appraisal that affect uses of property, as well as physical and environmental influences.

Therefore, while one factor that affects property valuation is zoning, the department itself has no official responsibilities with regard to planning or zoning. Absent any official responsibility for zoning, an appraiser in the Department of Assessments would not have a conflict of interest if he or she served on a planning or zoning board.

In serving on local planning or zoning boards, county appraisers should be careful not to render any opinions or make representations which could suggest that such opinions or representations reflect the official position of the King County Department of Assessments. In addition, county time may not be used to attend planning or zoning meetings.

References: King County Code of Ethics, section 3.04.030 (I). Title 84 RCW .

ISSUED THIS ___________ DAY OF ___________________, 199__.

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

Members:

Dr. J. Patrick Dobel, Chair
Timothy Edwards, Esq.
Rev. Paul Pruitt
Ron Carlson
Dr. Lois Price Spratlen

JPD/mag

cc:

Gary Locke, King County Executive
Metropolitan King County Councilmembers
Scott Noble, King County Assessor
Jan Davies, Interim Director-Ombudsman, Office of Citizen Complaints
Robert I. Stier, Senior Deputy Prosecuting Attorney and Counsel to the Board of Ethics
Bob Roegner, Manager, Administrative Services Division, Department of Assessments