rcw_number stringlengths 8 12 | title stringlengths 4 590 | text stringlengths 17 193k |
|---|---|---|
84.04.070 | "Oath," "swear." | "Oath" may be held to mean affirmation, and the word "swear" may be held to mean affirm.
[ 1961 c 15 s 84.04.070 . Prior: 1925 ex.s. c 130 s 6, part; 1897 c 71 s 4, part; 1893 c 124 s 4, part; 1890 p 531 s 4, part; 1886 p 48 s 2, part; Code 1881 s 2830, part; RRS s 11110, part.] |
84.04.075 | "Person." | "Person" shall be construed to include firm, company, association or corporation.
[ 1961 c 15 s 84.04.075 . Prior: 1925 ex.s. c 130 s 6, part; 1897 c 71 s 4, part; 1893 c 124 s 4, part; 1890 p 531 s 4, part; 1886 p 48 s 2, part; Code 1881 s 2830, part; RRS s 11110, part.] |
84.04.080 | "Personal property." | "Personal property" for the purposes of taxation, shall be held and construed to embrace and include, without especially defining and enumerating it, all goods, chattels, stocks, estates or moneys; all standing timber held or owned separately from the ownership of the land on which it may stand; all fish trap, pound ne... |
84.04.090 | "Real property." | The term "real property" for the purposes of taxation shall be held and construed to mean and include the land itself, whether laid out in town lots or otherwise, and all buildings, structures or improvements or other fixtures of whatsoever kind thereon, except improvements upon lands the fee of which is still vested i... |
84.04.095 | Classification of components of irrigation systems. | Notwithstanding RCW 84.04.080 and 84.04.090 , the department shall classify, by rule, the components of irrigation systems as real or personal property for purposes of taxation under this title.
[ 1987 c 319 s 8 .] |
84.04.100 | "Tax" and derivatives. | The word "tax" and its derivatives, "taxes," "taxing," "taxed," "taxation" and so forth shall be held and construed to mean the imposing of burdens upon property in proportion to the value thereof, for the purpose of raising revenue for public purposes.
[ 1961 c 15 s 84.04.100 . Prior: 1925 ex.s. c 130 s 1 ; 1897 c 71 ... |
84.04.120 | "Taxing district." | "Taxing district" means the state and any county, city, town, port district, school district, road district, metropolitan park district, regional transit authority, water-sewer district, or other municipal corporation, now or hereafter existing, having the power or authorized by law to impose burdens upon property with... |
84.04.130 | "Tract," "lot," etc. | "Tract" or "lot," and "piece or parcel of real property," and "piece or parcel of lands" shall each be held to mean any contiguous quantity of land in the possession of, owned by, or recorded as the property of the same claimant, person or company.
[ 1961 c 15 s 84.04.130 . Prior: 1925 ex.s. c 130 s 6, part; 1897 c 71 ... |
84.04.140 | "Regular property taxes," "regular property tax levies." | The term "regular property taxes" and the term "regular property tax levy" shall mean a property tax levy by or for a taxing district which levy is subject to the aggregate limitation set forth in RCW 84.52.043 and 84.52.050 , as now or hereafter amended, or which is imposed by or for a port district or a public utilit... |
84.04.150 | "Computer software" and related terms. | (1) "Computer software" is a set of directions or instructions that exist in the form of machine-readable or human-readable code, is recorded on physical or electronic medium, and directs the operation of a computer system or other machinery or equipment. "Computer software" includes the associated documentation that d... |
84.04.900 | Construction—Title applicable to state registered domestic partnerships—2009 c 521. | For the purposes of this title, the terms spouse, marriage, marital, husband, wife, widow, widower, next of kin, and family shall be interpreted as applying equally to state registered domestic partnerships or individuals in state registered domestic partnerships as well as to marital relationships and married persons,... |
84.08.005 | Adoption of provisions of chapter82.01RCW. | The provisions of chapter 82.01 RCW, as now or hereafter amended, apply to Title 84 RCW as fully as though they were set forth herein.
[ 1961 c 15 s 84.08.005 .] |
84.08.010 | Powers of department of revenue—General supervision—Rules and processes—Visitation of counties. | The department of revenue shall: (1) Exercise general supervision and control over the administration of the assessment and tax laws of the state, over county assessors, and county boards of equalization, and over boards of county commissioners, county treasurers and county auditors and all other county officers, in t... |
84.08.020 | Additional powers—To advise county and local officers—Books and blanks—Reports. | The department of revenue shall: (1) Confer with, advise and direct assessors, boards of equalization, county boards of commissioners, county treasurers, county auditors and all other county and township officers as to their duties under the law and statutes of the state, relating to taxation, and direct what proceedin... |
84.08.030 | Additional powers—To test work of assessors—Supplemental assessment lists—Audits. | The department of revenue shall examine and test the work of county assessors at any time, and have and possess all rights and powers of such assessors for the examination of persons, and property, and for the discovery of property subject to taxation, and if it shall ascertain that any taxable property is omitted from... |
84.08.040 | Additional powers—To keep valuation records—Access to files of other public offices. | The department of revenue shall secure, tabulate, and keep records of valuations of all classes of property throughout the state, and for that purpose, shall have access to all records and files of state offices and departments and county and municipal offices and shall require all public officers and employees whose ... |
84.08.050 | Additional powers—Access to books and records—Hearings—Investigation of complaints. | (1) The department of revenue shall: (a) Require individuals, partnerships, companies, associations and corporations to furnish information as to their capital, funded debts, investments, value of property, earnings, taxes and all other facts called for on these subjects so that the department may determine the taxable... |
84.08.060 | Additional powers—Power over county boards of equalization—Reconvening—Limitation on increase in property value in appeals to board of tax appeals from county board of equalization. | The department of revenue shall have power to direct and to order any county board of equalization to raise or lower the valuation of any taxable property, or to add any property to the assessment list, or to perform or complete any other duty required by statute. The department of revenue may require any such board of... |
84.08.070 | Rules and regulations authorized. | The department of revenue shall make such rules and regulations as may be necessary to carry out the powers granted by this chapter, and for conducting hearings and other proceedings before it.
[ 1975 1st ex.s. c 278 s 151 ; 1961 c 15 s 84.08.070 . Prior: 1939 c 206 s 4, part; 1931 c 15 s 1, part; 1927 c 280 s 5, part... |
84.08.080 | Department to decide questions of interpretation. | The department of revenue shall, with the advice of the attorney general, decide all questions that may arise in reference to the true construction or interpretation of this title, or any part thereof, with reference to the powers and duties of taxing district officers, and such decision shall have force and effect unt... |
84.08.115 | Department to prepare explanation of property tax system. | (1) The department shall prepare a clear and succinct explanation of the property tax system, including but not limited to: (a) The standard of true and fair value as the basis of the property tax. (b) How the assessed value for particular parcels is determined. (c) The procedures and timing of the assessment process. ... |
84.08.120 | Duty to obey orders of department of revenue. | It shall be the duty of every public officer to comply with any lawful order, rule, or regulation of the department of revenue made under the provisions of this title, and whenever it shall appear to the department of revenue that any public officer or employee whose duties relate to the assessment or equalization of a... |
84.08.130 | Appeals from county board of equalization to board of tax appeals—Notice. | (1) Any taxpayer or taxing unit feeling aggrieved by the action of any county board of equalization may appeal to the board of tax appeals by filing with the board of tax appeals in accordance with RCW 1.12.070 a notice of appeal within thirty days after the mailing of the decision of such board of equalization, which ... |
84.08.140 | Appeals from levy of taxing district to department of revenue. | 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 ... |
84.08.190 | Assessors to meet with department of revenue. | For the purpose of instruction on the subject of taxation, the county assessors of the state shall meet with the department of revenue at the capital of the state, or at such place within the state as they may determine at their previous meeting, on the second Monday of October of each year or on such other date as may... |
84.08.210 | Confidentiality and privilege of tax information—Exceptions—Penalty. | (1) For purposes of this section, "tax information" means confidential income data and proprietary business information obtained by the department in the course of carrying out the duties now or hereafter imposed upon it in this title that has been communicated in confidence in connection with the assessment of propert... |
84.08.220 | Electronic communication of confidential property tax information. | (1) The department may provide electronically any assessment, notice, or other information that is subject to the confidentiality provisions of RCW 84.08.210 or 84.40.340 , to any person authorized to receive the information. (2) The department must use methods reasonably designed to protect information provided electr... |
84.09.010 | Nomenclature—Taxes designated as taxes of year in which payable. | All annual taxes and assessments of real and personal property shall hereafter be known and designated as taxes and assessments of the year in which such taxes and assessments, or the initial installment thereof, shall become due and payable.
[ 1961 c 15 s 84.09.010 . Prior: 1939 c 136 s 2 ; RRS s 11112-2. Formerly RCW... |
84.09.020 | Abbreviations authorized. | In all proceedings relative to the levy, assessment or collection of taxes, and any entries required to be made by any officer or by the clerk of the court, letters, figures and characters may be used to denote townships, ranges, sections, parts of sections, lots or blocks, or parts thereof, the year or years for which... |
84.09.030 | Taxing district boundaries—Establishment. | (1)(a) Except as provided in (b), (c), and (d) of this subsection (1), for the purposes of property taxation and the levy of property taxes, the boundaries of counties, cities, and all other taxing districts shall be the established official boundaries of such districts existing on the first day of August of the year i... |
84.09.035 | Withdrawal of certain areas of a library district, metropolitan park district, fire protection district, or public hospital district—Date effective. | Notwithstanding the provisions of RCW 84.09.030 , the boundaries of a library district, metropolitan park district, fire protection district, or public hospital district that withdraws an area from its boundaries pursuant to RCW 27.12.355 , 35.61.360 , 52.04.056 , or 70.44.235 , which area has boundaries that are coter... |
84.09.037 | School district boundary changes. | Each school district affected by a transfer of territory from one school district to another school district under chapter 28A.315 RCW shall retain its preexisting boundaries for the purpose of the collection of excess tax levies authorized under RCW 84.52.053 before the effective date of the transfer, for such tax col... |
84.09.040 | Penalty for nonperformance of duty by county officers. | Every county auditor, county assessor, and county treasurer who in any case refuses or knowingly neglects to perform any duty enjoined on him or her by this title, or who consents to or connives at any evasion of its provisions whereby any proceeding herein provided for is prevented or hindered, or whereby any property... |
84.09.050 | Fees and costs allowed in civil actions against county officers. | Whenever a civil action is commenced against any person holding the office of county treasurer, county auditor, or any other officer, for performing or attempting to perform any duty authorized or directed by any statute of this state for the collection of the public revenue, such treasurer, auditor or other officer ma... |
84.09.060 | Property tax advisor. | See RCW 84.48.140 . |
84.09.070 | Authority of operating agencies to levy taxes. | Nothing in this title may be deemed to grant to any operating agency organized under chapter 43.52 RCW, or a project of any such operating agency, the authority to levy any tax or assessment not otherwise authorized by law.
[ 1983 2nd ex.s. c 3 s 56 .]
Construction — Severability — Effective dates — 1983 2nd ex.s. c 3:... |
84.09.090 | Electronic assessment, notice, or other information provided by assessor. | (1) Whenever the assessor is required by the provisions of this title to send any assessment, notice, or any other information to persons by regular mail, the assessor may instead provide the assessment, notice, or other information electronically if the following conditions are met: (a) The person entitled to receive ... |
84.12.200 | Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1)(a) "Airplane company" means and includes any person owning, controlling, operating or managing real or personal property, used or to be used for or in connection with or to facilitate the conveyance and tran... |
84.12.210 | Property used but not owned deemed sole operating property of owning company. | Property used but not owned by an operating company shall, whether such use be exclusive or jointly with others, be deemed the sole operating property of the owning company.
[ 1961 c 15 s 84.12.210 . Prior: 1935 c 123 s 1, subdivision (19); RRS s 11156-1(19). Formerly RCW 84.12.020 , part.] |
84.12.220 | Jurisdiction to determine operating, nonoperating property. | In all matters relating to assessment and taxation the department of revenue shall have jurisdiction to determine what is operating property and what is nonoperating property.
[ 1975 1st ex.s. c 278 s 160 ; 1961 c 15 s 84.12.220 . Prior: 1935 c 123 s 2 ; RRS s 11156-2. Formerly RCW 84.12.020 , part.]
Construction — Sev... |
84.12.230 | Annual reports to be filed. | Each company doing business in this state shall annually on or before the 15th day of March, make and file with the department of revenue an annual report, in such manner, upon such form, and giving such information as the department may direct: PROVIDED, That the department, upon written request filed on or before suc... |
84.12.240 | Access to books and records. | The department of revenue shall have access to all books, papers, documents, statements, and accounts on file or of record in any of the departments of the state; and it shall have the power to issue subpoenas, signed by the director of the department or any duly authorized employee and served in a like manner as a sub... |
84.12.250 | Depositions may be taken. | The department of revenue, in any matter material to the valuation, assessment or taxation of the operating property of any company, may cause the deposition of witnesses residing without the state or absent therefrom, to be taken upon notice to the company interested in like manner as the depositions of witnesses are ... |
84.12.260 | Default valuation by department of revenue—Penalty—Estoppel. | (1) If any company shall fail to materially comply with the provisions of RCW 84.12.230 , the department shall add to the value of such company, as a penalty for such failure, five percent for every thirty days or fraction thereof, not to exceed ten percent, that the company fails to comply. (2) If any company, or any ... |
84.12.270 | Annual assessment—Sources of information. | The department of revenue must annually make an assessment of the operating property of all companies. Between the fifteenth day of March and the first day of July of each year the department must prepare an initial assessment roll upon which the department must enter and assess the true and fair value of all the opera... |
84.12.280 | Classification of real and personal property. | In making the assessment of the operating property of any railroad or logging railroad company and in the apportionment of the values and the taxation thereof, all land occupied and claimed exclusively as the right-of-way for railroads, with all the tracks and substructures and superstructures which support the same, t... |
84.12.300 | Valuation of interstate utility—Apportionment of system value to state. | In determining the value of the operating property within this state of any company, the properties of which lie partly within and partly without this state, the department of revenue may, among other things, take into consideration the value of the whole system as a unit, and for such purpose may determine, insofar as... |
84.12.310 | Deduction of nonoperating property. | For the purpose of determining the system value of the operating property of any such company, the department of revenue shall deduct from the true and fair value of the total assets of such company, the actual cash value of all nonoperating property owned by such company. For such purpose the department of revenue may... |
84.12.320 | Persons bound by notice. | Every person, company or companies operating any property in this state as defined in this chapter shall be the representative of every title and interest in the property as owner, lessee or otherwise, and notice to such person shall be notice to all interests in the property for the purpose of assessment and taxation.... |
84.12.330 | Assessment roll—Notice of valuation. | Upon the assessment roll must be placed after the name of each company a general description of the operating property of the company, which is considered sufficient if described in the language of RCW 84.12.200 (8), as applied to the company, following which must be entered the true and fair value of the operating pro... |
84.12.340 | Hearings on assessment, time and place of. | Following the making of an assessment, every company may present a motion for a hearing on the assessment with the department of revenue within the first ten working days of July. The hearing on this motion shall be held within ten working days following the hearing request period. During this hearing, the company may ... |
84.12.350 | Apportionment of value by department of revenue. | Upon determination by the department of revenue of the true and fair value of the property appearing on such rolls it shall apportion such value to the respective counties entitled thereto, as hereinafter provided, and shall determine the equalized assessed valuation of such property in each such county and in the seve... |
84.12.360 | Basis of apportionment. | The true and fair value of the operating property assessed to a company, as fixed and determined by the department of revenue, shall be apportioned by the department of revenue to the respective counties and to the taxing districts thereof wherein such property is located in the following manner: (1) Property of all ra... |
84.12.370 | Certification to county assessor—Entry upon tax rolls. | When the department of revenue shall have determined the equalized assessed value of the operating property of each company in each of the respective counties and in the taxing districts thereof, as hereinabove provided, the department of revenue shall certify such equalized assessed value to the county assessor of the... |
84.12.380 | Assessment of nonoperating property. | All property of any company not assessed as operating property under the provisions of this chapter shall be assessed by the assessor of the county wherein the same may be located or situate the same as the general property of the county.
[ 1961 c 15 s 84.12.380 . Prior: 1935 c 123 s 17 ; 1891 c 140 s 34 ; 1890 p 542 s... |
84.12.390 | Rules and regulations. | The department of revenue shall have the power to make such rules and regulations, not inconsistent herewith, as may be convenient and necessary to enforce and carry out the provisions of this chapter.
[ 1975 1st ex.s. c 278 s 172 ; 1961 c 15 s 84.12.390 . Prior: 1935 c 123 s 18 ; RRS s 11156-18. Formerly RCW 84.08.070... |
84.14.005 | Findings—Intent. | (1) The legislature finds: (a) That in many of Washington's urban centers there is insufficient availability of desirable and convenient residential units, including affordable housing units, to meet the needs of a growing number of the public who would live in these urban centers if these desirable, convenient, attrac... |
84.14.007 | Purpose. | It is the purpose of this chapter to encourage increased residential opportunities, including affordable housing opportunities, in cities that are required to plan or choose to plan under the growth management act within urban centers where the governing authority of the affected city has found there is insufficient ho... |
84.14.010 | Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Affordable housing" means residential housing with monthly costs, including utilities other than telephone, that do not exceed 30 percent of the monthly income of a low-income or moderate-income household. ... |
84.14.015 | Transit-oriented development—Application standards. | The governing authority of a city with a station area must adopt and implement standards and guidelines to be used in considering applications and making the determinations required under RCW 84.14.060 . The standards and guidelines must establish basic requirements for both new construction and rehabilitation, which m... |
84.14.020 | Exemption—Duration—Valuation—Relocation assistance. | (1)(a) The value of new housing construction, conversion, and rehabilitation improvements qualifying under this chapter is exempt from ad valorem property taxation, as follows: (i) For properties for which applications for certificates of tax exemption eligibility are submitted under this chapter before July 22, 2007, ... |
84.14.021 | Exemption—Duration—Valuation—New construction. | (1)(a) The value of new housing construction, conversion, and rehabilitation improvements qualifying under this chapter is exempt from ad valorem property taxation, as follows: For 20 successive years beginning January 1st of the year immediately following the calendar year of issuance of the certificate, if the proper... |
84.14.030 | Application—Requirements. | An owner of property making application under this chapter must meet the following requirements: (1) The new or rehabilitated multiple-unit housing must be: (a) Located in a residential targeted area as designated by the city or county; or (b) Be located fully or partially within a station area if applying under RCW 84... |
84.14.040 | Designation of residential targeted area—Criteria—Local designation—Hearing—Standards, guidelines. | (1) The following criteria must be met before an area may be designated as a residential targeted area: (a) The area must be within an urban center, as determined by the governing authority; (b) The area must lack, as determined by the governing authority, sufficient available, desirable, and convenient residential hou... |
84.14.050 | Application—Procedures. | An owner of property seeking tax incentives under this chapter must complete the following procedures: (1) In the case of rehabilitation or where demolition or new construction is required, the owner must secure from the governing authority or duly authorized representative, before commencement of rehabilitation improv... |
84.14.060 | Approval—Required findings. | (1) The duly authorized administrative official or committee of the city or county may approve the application if it finds that: (a) A minimum of four new units are being constructed or in the case of occupied rehabilitation or conversion a minimum of four additional multifamily units are being developed; (b) If applic... |
84.14.070 | Processing—Approval—Denial—Appeal. | (1) The governing authority or an administrative official or commission authorized by the governing authority must approve or deny an application filed under this chapter within 90 days after receipt of the application. (2) If the application is approved, the city or county must issue the owner of the property a condit... |
84.14.080 | Fees. | The governing authority may establish an application fee. This fee may not exceed an amount determined to be required to cover the cost to be incurred by the governing authority and the assessor in administering this chapter. The application fee must be paid at the time the application for limited exemption is filed. I... |
84.14.090 | Filing requirements for owner upon completion—Determination by city or county—Notice of intention by city or county not to file—Extension of deadline—Appeal. | (1) Upon completion of rehabilitation or new construction for which an application for a limited tax exemption under this chapter has been approved and after issuance of the certificate of occupancy, the owner must file with the city or county the following: (a) A statement of the amount of rehabilitation or constructi... |
84.14.100 | Report—Filing—Department of commerce audit or review—Guidance to cities and counties.(Expires January 1, 2058.) | (1) Thirty days after the anniversary of the date of the certificate of tax exemption and each year for the tax exemption period, the owner of the rehabilitated or newly constructed property, or the qualified nonprofit or local government that will assure permanent affordable homeownership for at least 25 percent of th... |
84.14.110 | Change in use—Notice by owner—Additional tax—Penalties—Interest—Lien—Cancellation of exemption—Notice of cancellation—Appeal—Correction of tax rolls. | (1) If improvements have been exempted under this chapter, the improvements continue to be exempted for the applicable period under RCW 84.14.020 , so long as they are not converted to another use and continue to satisfy all applicable conditions. If the owner intends to convert the multifamily development to another u... |
84.16.010 | Definitions. | For the purposes of this chapter and unless otherwise required by the context: (1) The term "department" without other designation means the department of revenue of the state of Washington. (2) The term "private car company" or "company" shall mean and include any person, copartnership, association, company or corpora... |
84.16.020 | Annual statement of private car companies. | Every private car company shall annually on or before the first day of May, make and file with the department of revenue in such form and upon such blanks as the department of revenue may provide and furnish, a statement, for the year ending December thirty-first next preceding, under the oath of the president, secreta... |
84.16.030 | Annual statement of railroad companies. | The president or other officer of every railroad company whose lines run in, into or through this state, shall, on or before the first day of April in each year, furnish to the department of revenue a statement, verified by the affidavit of the officer making the same, showing as to every private car company respective... |
84.16.032 | Access to books and records. | The department of revenue shall have access to all books, papers, documents, statements, and accounts on file or of record in any of the departments of the state; and shall have the power, by summons signed by director and served in a like manner as a subpoena issued from courts of record, to compel witnesses to appear... |
84.16.034 | Depositions may be taken, when. | The department of revenue in any matter material to the valuation, assessment or taxation of the property of any company, may cause the deposition of witnesses residing without the state or absent therefrom, to be taken upon notice to the company interested in like manner as the deposition of witnesses are taken in ci... |
84.16.036 | Default valuation by department of revenue—Penalty—Estoppel. | (1) If any company shall fail to comply with the provisions of RCW 84.16.020 , the department shall add to the value of such company, as a penalty for such failure, five percent for every thirty days or fraction thereof, not to exceed ten percent, that the company fails to comply. (2) If any company, or its officer or ... |
84.16.040 | Annual assessment—Sources of information. | The department of revenue must annually make an assessment of the operating property of each private car company. Between the first day of May and the first day of July of each year the department must prepare an initial assessment roll upon which the department must enter and assess the true and fair value of all the ... |
84.16.050 | Basis of valuation—Apportionment of system value to state. | The department of revenue may, in determining the true and fair value of the operating property to be placed on the assessment roll value the entire property as a unit. If the company owns, leases, operates or uses property partly within and partly without the state, the department of revenue may determine the value of... |
84.16.090 | Assessment roll—Notice of valuation. | Upon the assessment roll must be placed after the name of each company a general description of the operating property of the company, which is considered sufficient if described in the language of RCW 84.16.010 (3) or otherwise, following which must be entered the true and fair value of the operating property as deter... |
84.16.100 | Hearings, time and place of. | Every company assessed under the provisions of this chapter shall be entitled on its own motion to a hearing and to present evidence before the department of revenue, within the ten working days following the hearing request period, relating to the value of the operating property of such company and to the value of the... |
84.16.110 | Apportionment of value to counties by department of revenue. | Upon determination by the department of revenue of the true and fair value of the property appearing on such rolls the department shall apportion such value to the respective counties entitled thereto as hereinafter provided, and shall determine the equalized or assessed valuation of such property in such counties by a... |
84.16.120 | Basis of apportionment. | The true and fair value of the property of each company as fixed and determined by the department of revenue as herein provided shall be apportioned to the respective counties in the following manner: (1) If all the operating property of the company is situated entirely within a county and none of such property is loca... |
84.16.130 | Certification to county assessors—Apportionment to taxing districts—Entry upon tax rolls. | When the department of revenue shall have determined the equalized or assessed value of the operating property of each company in the respective counties as hereinabove provided, the department of revenue shall certify such equalized or assessed value to the county assessor of the proper county; and the county assessor... |
84.16.140 | Assessment of nonoperating property. | All property of any company not assessed as operating property under the provisions of this chapter shall be assessed by the assessor of the county wherein the same may be located or situate the same as the general property of the county.
[ 1961 c 15 s 84.16.140 . Prior: 1933 c 146 s 14 ; RRS s 11172-14.] |
84.20.010 | Easements taxable as personalty. | Easements and the property constructed upon or occupying such easements owned by public service corporations shall be assessed and taxed together as personal property and the taxes thereon shall be collected as personal property taxes.
[ 1961 c 15 s 84.20.010 . Prior: 1929 c 199 s 1 ; RRS s 11188.] |
84.20.020 | Servient estate taxable as realty. | Real estate subject to any such easement shall be assessed and taxed as real estate subject to such easement.
[ 1961 c 15 s 84.20.020 . Prior: 1929 c 199 s 2 ; RRS s 11189.] |
84.20.030 | Sale for taxes—Realty to be sold subject to easement. | When any such real estate is sold for delinquent taxes thereon it shall be sold subject to such easement, and the purchaser at any such tax sale shall acquire no title to such easement or the property constructed upon or occupying the same.
[ 1961 c 15 s 84.20.030 . Prior: 1929 c 199 s 3 ; RRS s 11190.] |
84.20.040 | Realty not subject to tax on easement or property thereon. | Real estate subject to any such easement shall not be chargeable with any tax levied upon such easement or the property constructed upon or occupying such easement and shall not be sold for the nonpayment of any such tax.
[ 1961 c 15 s 84.20.040 . Prior: 1929 c 199 s 4 ; RRS s 11191.] |
84.20.050 | Railroads excepted. | This chapter shall not apply to railroad easements or property.
[ 1961 c 15 s 84.20.050 . Prior: 1929 c 199 s 5 ; RRS s 11192.] |
84.25.010 | Findings. | The legislature finds that: (1) Many cities have planned under the growth management act, chapter 36.70A RCW, and designated and zoned lands for industrial and manufacturing use; (2) The industrial and manufacturing industries provide family living wage jobs; (3) In the current economic climate the creation of addition... |
84.25.020 | Purpose. | It is the purpose of this chapter to encourage new manufacturing and industrial uses on undeveloped or underutilized lands zoned for industrial and manufacturing uses in targeted urban areas, thereby increasing employment opportunities for family living wage jobs. Cities that plan under the growth management act meetin... |
84.25.030 | Definitions. | *** CHANGE IN 2026 *** (SEE 1210-S.SL ) ***
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "City" means any city or town. (2) "Family living wage job" means a job that offers health care benefits with a wage that is sufficient for raising a family. A fam... |
84.25.040 | Exemption—New construction of industrial/manufacturing facilities. | (1)(a) The value of new construction of industrial/manufacturing facilities qualifying under this chapter is exempt from property taxation under this title, as provided in this section. The value of new construction of industrial/manufacturing facilities is exempt from taxation for properties for which an application f... |
84.25.050 | Application requirements for property owner. | An owner of property making application under this chapter must meet the following requirements: (1) The new construction of industrial/manufacturing facilities must be located on land zoned for industrial and manufacturing uses, undeveloped or underutilized, and as provided in RCW 84.25.060 , designated by the city as... |
84.25.060 | Targeted area designation requirements. | (1) The following criteria must be met before an area may be designated as a targeted area: (a) The area must be lands zoned for industrial and manufacturing uses; and (b) The city must have determined that the targeting of the area, as evaluated by the governing authority, will assist in the new construction of indust... |
84.25.070 | Exemption application procedures. | An owner of property seeking an exemption under this chapter must complete the following procedures: (1) The owner must apply to the city on forms adopted by the governing authority. The application must contain the following: (a) Information setting forth the grounds supporting the requested exemption including inform... |
84.25.080 | Application approval—City governing authority review requirements. | (1) The city governing authority may approve the application if it finds that: (a) A minimum of 25 new family living wage jobs will be created on the subject site as a result of new construction of industrial/manufacturing facilities within one year of building occupancy; (b) The proposed project is, or will be, at the... |
84.25.090 | Application—City governing authority approval or denial—Appeals. | (1) The city governing authority must approve or deny an application filed under this chapter within ninety days after receipt of the application. (2) If the application is approved, the city must issue the owner of the property a conditional certificate of acceptance of tax exemption. The certificate must contain a st... |
84.25.100 | Application fee. | The governing authority may establish an application fee. This fee may not exceed an amount determined to be required to cover the cost to be incurred by the governing authority and the assessor in administering this chapter. The application fee must be paid at the time the application for limited exemption is filed. I... |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.