rcw_number stringlengths 8 12 | title stringlengths 4 590 | text stringlengths 17 193k |
|---|---|---|
84.38.030 | Conditions and qualifications for claiming deferral. | A claimant may defer payment of special assessments and/or real property taxes on up to eighty percent of the amount of the claimant's equity value in the claimant's residence if the following conditions are met: (1) The claimant must meet all requirements for an exemption for the residence under RCW 84.36.381 , other ... |
84.38.040 | Declaration to defer special assessments and/or real property taxes—Filing—Contents—Appeal. | (1) Each claimant electing to defer payment of special assessments and/or real property tax obligations under this chapter must file with the county assessor, on forms prescribed by the department and supplied by the assessor, a written declaration thereof. The declaration to defer special assessments and/or real prope... |
84.38.050 | Renewal of deferral—Forms—Notice to renew—Limitation upon special assessment deferral amount. | (1)(a) Declarations to defer property taxes for all years following the first year may be made by filing with the county assessor no later than thirty days before the tax is due a renewal form, prescribed by the department of revenue and supplied by the county assessor, which affirms the continued eligibility of the cl... |
84.38.060 | Declaration of deferral by agent, guardian, etc. | If the claimant is unable to make his or her own declaration of deferral, it may be made by a duly authorized agent or by a guardian or other person charged with care of the person or property of such claimant.
[ 2013 c 23 s 354 ; 1975 1st ex.s. c 291 s 31 .] |
84.38.070 | Ceasing to reside permanently on property subject to deferral declaration. | If the claimant declaring his or her intention to defer special assessments or real property tax obligations under this chapter ceases to reside permanently on the property for which the declaration to defer is made between the date of filing the declaration and December 15th of that year, the deferral otherwise allowa... |
84.38.080 | Right to deferral not reduced by contract or agreement. | A person's right to defer special assessments and/or property tax obligations on his or her residence shall not be reduced by contract or agreement, from January 1, 1976 onward.
[ 2013 c 23 s 355 ; 1975 1st ex.s. c 291 s 33 .] |
84.38.090 | Procedure where residence under mortgage or purchase contract. | If any residence is under mortgage or purchase contract requiring accumulation of reserves out of which the holder of the mortgage or contract is required to pay real estate taxes, said holder shall cosign the declaration of deferral either before a notary public or the county assessor or his or her deputy in the count... |
84.38.100 | Lien of state, mortgage or purchase contract holder—Priority—Amount—Interest. | Whenever a person's special assessment and/or real property tax obligation is deferred under the provisions of this chapter, the amount deferred and required to be paid pursuant to RCW 84.38.120 becomes a lien in favor of the state upon his or her property and has priority as provided in chapters 35.49 , 35.50, 36.35, ... |
84.38.110 | Duties of county assessor. | The county assessor must: (1) Immediately transmit a copy of each declaration to defer to the department of revenue. The department may audit any declaration and must notify the assessor as soon as possible of any claim where any factor appears to disqualify the claimant for the deferral sought. (2) Transmit a copy of ... |
84.38.120 | Payments to local improvement or taxing districts. | After receipt of the notification from the county assessor of the amount of deferred special assessments and/or real property taxes the department shall pay, from amounts appropriated for that purpose, to the treasurers of such municipal corporations said amounts, equivalent to the amount of special assessments and/or ... |
84.38.130 | When deferred assessments or taxes become payable. | Special assessments and/or real property tax obligations deferred under this chapter become payable together with interest as provided in RCW 84.38.100 : (1) Upon the sale of property which has a deferred special assessment and/or real property tax lien upon it. (2) Upon the death of the claimant with an outstanding de... |
84.38.140 | Collection of deferred assessments or taxes. | (1) The department must collect all the amounts deferred together with interest under this chapter. However, in the event that the department is unable to collect an amount deferred together with interest, that amount deferred together with interest must be collected by the county treasurer in the manner provided for i... |
84.38.150 | Election to continue deferral by surviving spouse or surviving domestic partner. | (1) A surviving spouse, surviving domestic partner, heir, or devisee of the claimant may elect to continue the property in its deferred tax status if the property is the residence of the spouse, domestic partner, heir, or devisee of the claimant and the spouse, domestic partner, heir, or devisee meets the requirements ... |
84.38.160 | Payment of part or all of deferred taxes authorized. | Any person may at any time pay a part or all of the deferred taxes but such payment shall not affect the deferred tax status of the property.
[ 1975 1st ex.s. c 291 s 41 .] |
84.38.170 | Collection of personal property taxes not affected. | Nothing in this chapter is intended to or shall be construed to prevent the collection, by foreclosure, of personal property taxes which become a lien against tax-deferred property.
[ 1975 1st ex.s. c 291 s 42 .] |
84.38.180 | Forms—Rules and regulations. | The department of revenue of the state of Washington shall devise the forms and make rules and regulations consistent with chapter 34.05 RCW and the provisions of this chapter as shall be necessary or desirable to permit its effective administration.
[ 1975 1st ex.s. c 291 s 43 .] |
84.38.900 | Severability—1975 1st ex.s. c 291. | See note following RCW 82.04.050 . |
84.38.910 | Effective dates—1975 1st ex.s. c 291. | See note following RCW 82.04.050 . |
84.39.010 | Exemption authorized—Qualifications. | A person is entitled to a property tax exemption in the form of a grant as provided in this chapter. The person is entitled to assistance for the payment of all or a portion of the amount of excess and regular real property taxes imposed on the person's residence in the year in which a claim is filed in accordance with... |
84.39.020 | Filing claim for exemption—Requirements. | (1) Each claimant applying for assistance under RCW 84.39.010 must file a claim with the department, on forms prescribed by the department, no later than thirty days before the tax is due. The department may waive this requirement for good cause shown. The department must supply forms to the county assessor to allow pe... |
84.39.030 | Continued eligibility—Renewal forms. | (1) Claims for assistance for all years following the first year may be made by filing with the department no later than thirty days before the tax is due a renewal form, prescribed by the department, that affirms the continued eligibility of the claimant. (2) In January of each year, the department must send to each c... |
84.39.040 | Agent or guardian filing claim on behalf of claimant. | If the claimant is unable to make his or her own claim, it may be made by a duly authorized agent or by a guardian or other person charged with care of the person or property of the claimant.
[ 2005 c 253 s 4 .]
Application — 2005 c 253: See note following RCW 84.39.010 . |
84.39.050 | Failure to reside on property—Repayment. | If the claimant receiving assistance under RCW 84.39.010 ceases to reside permanently on the property for which the claim is made between the date of filing the declaration and December 15th of that year, the amount of assistance otherwise allowable under RCW 84.39.010 shall not be allowed for that portion of the year ... |
84.39.060 | Determination of assistance—Biennial budget request. | (1) The department shall consult with the appropriate county assessors and county treasurers to determine the amount of assistance to which each claimant is eligible and the appropriate method of providing the assistance. The department shall pay, from amounts appropriated for this purpose, to the claimant, the claiman... |
84.40.020 | Assessment date—Average inventory basis may be used—Public inspection of listing, documents, and records. | All real property in this state subject to taxation shall be listed and assessed every year, with reference to its value on the first day of January of the year in which it is assessed. Such listing and all supporting documents and records shall be open to public inspection during the regular office hours of the assess... |
84.40.025 | Access to property required. | For the purpose of assessment and valuation of all taxable property in each county, any real or personal property in each county shall be subject to visitation, investigation, examination, discovery, and listing at any reasonable time by the county assessor of the county or by any employee thereof designated for this p... |
84.40.030 | Basis of valuation, assessment, appraisal—One hundred percent of true and fair value—Exceptions—Leasehold estates—Real property—Appraisal—Comparable sales. | (1) All property must be valued at one hundred percent of its true and fair value in money and assessed on the same basis unless specifically provided otherwise by law. (2) Taxable leasehold estates must be valued at such price as they would bring at a fair, voluntary sale for cash without any deductions for any indebt... |
84.40.0301 | Determination of value by public official—Review—Revaluation—Presumptions. | Upon review by any court, or appellate body, of a determination of the valuation of property for purposes of taxation, it shall be presumed that the determination of the public official charged with the duty of establishing such value is correct but this presumption shall not be a defense against any correction indicat... |
84.40.031 | Valuation of timber and timberlands—Criteria established. | Based upon the study as directed by house concurrent resolution No. 10 of the thirty-seventh session of the legislature relating to the taxation of timber and timberlands, the legislature hereby establishes the criteria set forth in RCW 84.40.031 through 84.40.033 as standards for the valuation of timber and timberland... |
84.40.032 | Valuation of timber and timberlands—"Timberlands" defined and declared lands devoted to reforestation. | As used in RCW 84.40.031 through 84.40.033 "timberlands" means land primarily suitable and used for growing a continuous supply of forest products, whether such lands be cutover, selectively harvested, or contain merchantable or immature timber, and includes the timber thereon. Timberlands are lands devoted to reforest... |
84.40.033 | Valuation of timber and timberlands—Legislative findings. | It is hereby found and declared that: (1) Timber constitutes the primary renewable resource of this state. (2) It is the public policy of this state that timberlands be managed in such a way as to assure a continuous supply of forest products. (3) It is in the public interest that forest valuation and taxation policy e... |
84.40.036 | Valuation of vessels—Apportionment. | (1) As used in this section, "apportionable vessel" means a ship or vessel which is: (a) Engaged in interstate commerce; (b) Engaged in foreign commerce; and/or (c) Engaged exclusively in fishing, tendering, harvesting, and/or processing seafood products on the high seas or waters under the jurisdiction of other states... |
84.40.037 | Valuation of computer software—Embedded software. | (1) Computer software, except embedded software, shall be valued in the first year of taxation at one hundred percent of the acquisition cost of the software and in the second year at fifty percent of the acquisition cost. Computer software, other than embedded software, shall have no value for purposes of property tax... |
84.40.038 | Petition county board of equalization—Limitation on changes to time limit—Waiver of filing deadline—Direct appeal to state board of tax appeals. | (1) The owner or person responsible for payment of taxes on any property may petition the county board of equalization for a change in the assessed valuation placed upon such property by the county assessor or for any other reason specifically authorized by statute. Such petition must be made on forms prescribed or app... |
84.40.039 | Reducing valuation after government restriction—Petitioning assessor—Establishing new valuation—Notice—Appeal—Refund. | (1) The owner or person responsible for payment of taxes on any real property may petition the assessor for a reduction in the assessed value of the real property at any time within three years of adoption of a restriction by a government entity. (2) Notwithstanding the revaluation cycle for the county, the assessor sh... |
84.40.040 | Time and manner of listing. | The assessor shall begin the preliminary work for each assessment not later than the first day of December of each year in all counties in the state. The assessor shall also complete the duties of listing and placing valuations on all property by May 31st of each year, except that the listing and valuation of construct... |
84.40.042 | Valuation and assessment of divided or combined property. | (1) When real property is divided in accordance with chapter 58.17 RCW, the assessor shall carefully investigate and ascertain the true and fair value of each lot and assess each lot on that same basis, unless specifically provided otherwise by law. For purposes of this section, "lot" has the same definition as in RCW ... |
84.40.045 | Notice of change in valuation of real property to be given taxpayer—Copy to person making payments pursuant to mortgage, contract, or deed of trust—Procedure—Penalty. | (1) The assessor must give notice of any change in the true and fair value of real property for the tract or lot of land and any improvements thereon no later than thirty days after appraisal. However, no such notice may be mailed during the period from January 15th to February 15th of each year. Furthermore, no notice... |
84.40.060 | Personal property assessment. | Upon receipt of the statement of personal property, the assessor shall assess the value of such property. If any property is listed or assessed on or after the 31st day of May, the same shall be legal and binding as if listed and assessed before that time.
[ 2003 c 302 s 2 ; 1988 c 222 s 16 ; 1967 ex.s. c 149 s 37 ; 19... |
84.40.065 | Listing of taxable ships and vessels with department—Assessment—Rights of review. | (1) Every individual, corporation, association, partnership, trust, and estate shall list with the department of revenue all ships and vessels which are subject to their ownership, possession, or control and which are not entirely exempt from property taxation, and such listing shall be subject to the same requirements... |
84.40.070 | Companies, associations—Listing. | The president, secretary, or principal accounting officer or agent of any company or association, whether incorporated or unincorporated, except as otherwise provided for in this title, shall make out and deliver to the assessor a statement of its property, setting forth particularly (1) the name and location of the co... |
84.40.080 | Listing omitted property or improvements. | An assessor shall enter on the assessment roll in any year any property shown to have been omitted from the assessment roll of any preceding year, at the value for the preceding year, or if not then valued, at such value as the assessor shall determine for the preceding year, and such value shall be stated separately f... |
84.40.085 | Limitation period for assessment of omitted property or value—Notification to taxpayer of omission—Procedure. | No omitted property or omitted value assessment shall be made for any period more than three years preceding the year in which the omission is discovered. The assessor, upon discovery of such omission, shall forward a copy of the amended personal property affidavit along with a letter of particulars informing the taxpa... |
84.40.090 | Taxing districts to be designated—Separate assessments. | It shall be the duty of assessors, when assessing real or personal property, to designate the name or number of each taxing district in which each person and each description of property assessed is liable for taxes. When the real and personal property of any person is assessable in several taxing districts, the amount... |
84.40.110 | Examination under oath—Default listing. | When the assessor shall be of opinion that the person listing property for himself or herself or for any other person, company, or corporation, has not made a full, fair, and complete list of such property, he or she may examine such person under oath in regard to the amount of the property he or she is required to lis... |
84.40.120 | Oaths, who may administer—Criminal penalty for willful false listing. | (1) Any oath authorized to be administered under this title may be administered by any assessor or deputy assessor, or by any other officer having authority to administer oaths. (2) Any person willfully making a false list, schedule, or statement under oath is guilty of perjury under chapter 9A.72 RCW.
[ 2003 c 53 s 40... |
84.40.130 | Penalty for failure or refusal to list—False or fraudulent listing, additional penalty. | (1) If any person or corporation fails or refuses to deliver to the assessor, on or before the date specified in RCW 84.40.040 , a list of the taxable personal property which is required to be listed under this chapter, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, ther... |
84.40.150 | Sick or absent persons—May report to board of equalization. | If any person required to list property for taxation and provide the assessor with the list, is prevented by sickness or absence from giving to the assessor such statement, such person or his or her agent having charge of such property, may, at any time before the close of the session of the board of equalization, make... |
84.40.160 | Manner of listing real estate—Maps. | The assessor shall list all real property according to the largest legal subdivision as near as practicable. The assessor shall make out in the plat and description book in numerical order a complete list of all lands or lots subject to taxation, showing the names and owners, if to him or her known and if unknown, so s... |
84.40.170 | Plat of irregular subdivided tracts—Notice to owner—Surveys—Costs. | (1) In all cases of irregular subdivided tracts or lots of land other than any regular government subdivision the assessor shall outline a plat of such tracts or lots and notify the owner or owners thereof with a request to have the same surveyed by the county engineer, and cause the same to be platted into numbered (o... |
84.40.175 | Listing of exempt property—Proof of exemption—Valuation of publicly owned property. | At the time of making the assessment of real property, the assessor must enter each description of property exempt under the provisions of chapter 84.36 RCW, and value and list the same in the manner and subject to the same rule as the assessor is required to assess all other property, designating in each case to whom ... |
84.40.178 | Exempt residential property—Maintenance of assessed valuation—Notice of change. | The assessor shall maintain an assessed valuation in accordance with the approved revaluation cycle for a residence owned by a person qualifying for exemption under RCW 84.36.381 in addition to the valuation required under RCW 84.36.381 (6). Upon a change in the true and fair value of the residence, the assessor shall ... |
84.40.185 | Individuals, corporations, limited liability companies, associations, partnerships, trusts, or estates required to list personalty. | Every individual, corporation, limited liability company, association, partnership, trust, or estate shall list all personal property in his or her or its ownership, possession, or control which is subject to taxation pursuant to the provisions of this title. Such listing shall be made and delivered in accordance with ... |
84.40.190 | Statement of personal property. | Every person required by this title to list property shall make out and deliver to the assessor, or to the department as required by RCW 84.40.065 , either in person, by mail, or by electronic transmittal if available, a statement of all the personal property in his or her possession or under his or her control, and wh... |
84.40.200 | Listing of personalty on failure to obtain statement—Statement of valuation to person assessed or listing—Exemption. | (1) In all cases of failure to obtain a statement of personal property, from any cause, it shall be the duty of the assessor to ascertain the amount and value of such property and assess the same at such amount as he or she believes to be the true value thereof. (2) The assessor, in all cases of the assessment of perso... |
84.40.210 | Personalty of manufacturer, listing procedure, statement—"Manufacturer" defined. | Every person who purchases, receives, or holds personal property of any description for the purpose of adding to the value thereof by any process of manufacturing, refining, rectifying, or by the combination of different materials with the view of making gain or profit by so doing shall be held to be a manufacturer, an... |
84.40.220 | Merchant's personalty held for sale—Consignment from out of state—Nursery stock assessable as growing crops. | Whoever owns, or has in his or her possession or subject to his or her control, any goods, merchandise, grain, or produce of any kind, or other personal property within this state, with authority to sell the same, which has been purchased either in or out of this state, with a view to being sold at an advanced price or... |
84.40.230 | Contract to purchase public land. | When any real property is sold on contract by the United States of America, the state, any county or municipality, or any federally recognized Indian tribe, and the contract expresses or implies that the vendee is entitled to the possession, use, benefits[,] and profits thereof and therefrom so long as the vendee compl... |
84.40.240 | Annual list of lands sold or contracted to be sold to be furnished assessor. | The assessor of each county shall, on or before the first day of January of each year, obtain from the department of natural resources, and from the local land offices of the state, lists of public lands sold or contracted to be sold during the previous year in his or her county, and certify them for taxation, together... |
84.40.315 | Federal agencies and property taxable when federal law permits. | Notwithstanding the provisions of RCW 84.36.010 or anything to the contrary in the laws of the state of Washington, expressed or implied, the United States and its agencies and instrumentalities and their property are hereby declared to be taxable, and shall be taxed under the existing laws of this state or any such la... |
84.40.320 | Detail and assessment lists to board of equalization. | The assessor shall add up and note the amount of each column in the detail and assessment lists in such manner as prescribed or approved by the state department of revenue, as will provide a convenient and permanent record of assessment. The assessor shall also make, under proper headings, a certification of the assess... |
84.40.335 | Lists, schedules or statements to contain declaration that falsification subject to perjury. | Except for personal property under RCW 84.40.190 , any list, schedule or statement required by this chapter shall contain a written declaration that any person signing the same and knowing the same to be false shall be subject to the penalties of perjury.
[ 2003 c 302 s 5 ; 1967 ex.s. c 149 s 42 .]
Effective date — 196... |
84.40.340 | Verification by assessor of any list, statement, or schedule—Confidentiality, penalty. | (1) For the purpose of verifying any list, statement, or schedule required to be furnished to the assessor by any taxpayer, any assessor or his or her trained and qualified deputy at any reasonable time may visit, investigate and examine any personal property, and for this purpose the records, accounts and inventories ... |
84.40.343 | Mobile homes—Identification of. | In the assessment of any mobile home, the assessment record shall contain a description of the mobile home including the make, model, and serial number. The property tax roll shall identify any mobile home.
[ 1985 c 395 s 8 .] |
84.40.344 | Mobile homes—Avoidance of payment of tax—Penalty. | Every person who wilfully avoids the payment of personal property taxes on mobile homes subject to such tax under the laws of this state shall be guilty of a misdemeanor.
[ 1971 ex.s. c 299 s 75 .]
Effective date — 1971 ex.s. c 299: See RCW 82.50.901 (3).
Severability — 1971 ex.s. c 299: See note following RCW 82.04.05... |
84.40.350 | Assessment and taxation of property losing exempt status. | Real property, previously exempt from taxation, shall be assessed and taxed as provided in RCW 84.40.350 through 84.40.390 when transferred to private ownership by any exempt organization including the United States of America, the state or any political subdivision thereof by sale or exchange or by a contract under co... |
84.40.360 | Loss of exempt status—Property subject to pro rata portion of taxes for remainder of year. | Property which no longer retains its exempt status shall be subject to a pro rata portion of the taxes allocable to the remaining portion of the year after the date that the property lost its exempt status. If a portion of the property has lost its exempt status, only that portion shall be subject to tax under this sec... |
84.40.370 | Loss of exempt status—Valuation date—Extension on rolls. | (1) Except as provided in subsection (2) of this section, the assessor shall list the property and assess it with reference to its value on the date the property lost its exempt status unless such property has been previously listed and assessed. (2) For publicly owned property that loses its exempt status and becomes ... |
84.40.380 | Loss of exempt status—When taxes due and payable—Dates of delinquency—Interest. | All taxes made payable pursuant to the provisions of RCW 84.40.350 through 84.40.390 shall be due and payable to the county treasurer on or before the thirtieth day of April in the event the date of execution of the instrument of transfer occurs prior to that date unless the time of payment is extended under the provis... |
84.40.390 | Loss of exempt status—Taxes constitute lien on property. | Taxes made due and payable under RCW 84.40.350 through 84.40.390 shall be a lien on the property from the date the property lost its exempt status.
[ 1984 c 220 s 17 ; 1971 ex.s. c 44 s 6 .] |
84.40.405 | Rules for agricultural products and business inventories. | The department of revenue shall promulgate such rules and regulations, and prescribe such procedures as it deems necessary to carry out RCW 84.36.470 and 84.36.477 .
[ 2001 c 187 s 20 ; 2000 c 103 s 28 ; 1985 c 7 s 156 ; 1983 1st ex.s. c 62 s 10 ; 1974 ex.s. c 169 s 9 .]
Application — 2001 c 187: See note following RCW... |
84.40.410 | Valuation and assessment of certain leasehold interests. | A leasehold interest consisting of three thousand or more residential and recreational lots that are or may be subleased for residential and recreational purposes, together with any improvements thereon, shall be assessed and taxed in the same manner as privately owned real property. The sublessee of each lot, or the l... |
84.40.420 | Valuation of renewable energy property. | (1) It is the policy of this state to promote the development of renewable energy projects to support the state's renewable energy goals. (2) The department must publish guidance, in cooperation with industry stakeholders, to advise county assessors when appraising renewable energy facilities for determining true and f... |
84.41.010 | Declaration of policy. | Recent comprehensive studies by the legislative council have disclosed gross inequality and nonuniformity in valuation of real property for tax purposes throughout the state. Serious nonuniformity in valuations exists both between similar property within the various taxing districts and between general levels of valuat... |
84.41.020 | Scope of chapter. | This chapter does not, and is not intended to affect procedures whereby taxes are imposed either for local or state purposes. This chapter concerns solely the administrative procedures by which the true and fair value in money of property is determined. The process of valuation, which is distinct and separate from the ... |
84.41.030 | Revaluation program to be on continuous basis—Revaluation schedule—Effect of other proceedings on valuation. | (1) Each county assessor must maintain an active and systematic program of revaluation on a continuous basis. All taxable real property within a county must be revalued annually, and all taxable real property within a county must be physically inspected at least once every six years. Each county assessor may disregard ... |
84.41.041 | Physical inspection and valuation of taxable property required—Adjustments during intervals based on statistical data. | (1) Each county assessor must cause taxable real property characteristics to be reviewed in accordance with international association of assessing officers standards for physical inspection and valued at least once every six years in accordance with RCW 84.41.030 , and in accordance with a plan filed with and approved ... |
84.41.050 | Budget, levy, to provide funds. | Each county assessor in budgets hereafter submitted, shall make adequate provision to effect countywide revaluations as herein directed. The several boards of county commissioners in passing upon budgets submitted by the several assessors, shall authorize and levy amounts which in the judgment of the board will suffice... |
84.41.060 | Assistance by department of revenue at request of assessor. | Any county assessor may request special assistance from the department of revenue in the valuation of property which either (1) requires specialized knowledge not otherwise available to the assessor's staff, or (2) because of an inadequate staff, cannot be completed by the assessor within the time required by this chap... |
84.41.070 | Finding of unsatisfactory progress—Notice—Duty of county legislative authority. | If the department of revenue finds upon its own investigation, or upon a showing by others, that the revaluation program for any county is not proceeding for any reason as herein directed, the department of revenue shall advise both the county legislative authority and the county assessor of such finding. Within thirty... |
84.41.080 | Contracts for special assistance. | Upon receiving a request from the county assessor, either upon his or her initiation or at the direction of the board of county commissioners, for special assistance in the county's revaluation program, the department of revenue may, before undertaking to render such special assistance, negotiate a contract with the bo... |
84.41.090 | Department to establish statistical methods—Publication of rules, regulations, and guides—Compliance required. | The department of revenue shall by rule establish appropriate statistical methods for use by assessors in adjusting the valuation of property between physical inspections. The department of revenue shall make and publish such additional rules, regulations and guides which it determines are needed to supplement material... |
84.41.100 | Assessor may appoint deputies and engage expert appraisers. | See RCW 36.21.011 . |
84.41.110 | Appraisers to act in advisory capacity. | Appraisers whose services may be obtained by contract or who may be assigned by the department of revenue to assist any county assessor shall act in an advisory capacity only, and valuations made by them shall not in any manner be binding upon the assessor, it being the intent herein that all valuations made pursuant t... |
84.41.120 | Assessor to keep records—Orders of department of revenue, compliance enjoined, remedies. | Each county assessor shall keep such books and records as are required by the rules and regulations of the department of revenue and shall comply with any lawful order, rule, or regulation of the department of revenue. Whenever it appears to the department of revenue that any assessor has failed to comply with any of t... |
84.41.130 | Assessor's annual reports. | Each county assessor, before October 15th each year, shall prepare and submit to the department of revenue a detailed report of the progress made in the revaluation program in his or her county to the date of the report and be made a matter of public record. Such report shall be submitted upon forms supplied by the dep... |
84.44.010 | Situs of personalty generally. | Personal property, except such as is required in this title to be listed and assessed otherwise, shall be listed and assessed in the county where it is situated.
[ 1994 c 301 s 41 ; 1961 c 15 s 84.44.010 . Prior: 1925 ex.s. c 130 s 16 ; RRS s 11120; prior: 1897 c 71 s 9 ; 1893 c 124 s 9 ; 1891 c 140 s 9 ; 1890 p 533 s ... |
84.44.020 | Gas, electric, water companies—Mains and pipes, as personalty. | The personal property of gas, electric and water companies shall be listed and assessed in the town or city where the same is located. Gas and water mains and pipes laid in roads, streets or alleys, shall be held to be personal property.
[ 1961 c 15 s 84.44.020 . Prior: 1925 ex.s. c 130 s 18 ; RRS s 11122; prior: 1897 ... |
84.44.030 | Lumber and sawlogs. | Lumber and sawlogs shall be assessed and taxed in the county and taxing district where the same may be situated at noon on the first day of January of the assessment year: PROVIDED, That if any lumber or sawlogs shall, at said time, be in intrastate transit from one point to another within the state, the same shall be ... |
84.44.050 | Personalty of automobile transportation companies—Vessels, boats and small craft. | The personal property of automobile transportation companies owning, controlling, operating or managing any motor propelled vehicle used in the business of transporting persons and/or property for compensation over any public highway in this state between fixed termini or over a regular route, shall be listed and asses... |
84.44.080 | Owner moving into state or to another county after January 1st. | The owner of personal property removing from one county to another between the first day of January and the first day of July shall be assessed in either in which he or she is first called upon by the assessor. The owner of personal property moving into this state from another state between the first day of January and... |
84.44.090 | Disputes over situs to be determined by department of revenue. | In all questions that may arise under this title as to the proper place to list personal property, or where the same cannot be listed as stated in this title, if between several places in the same county, or between different counties, or places in different counties, the place for listing and assessing shall be determ... |
84.48.010 | County board of equalization—Formation—Per diem—Meetings—Duties—Records—Correction of rolls—Extending taxes—Change in valuation, release or commutation of taxes by county legislative authority prohibited. | (1) Prior to July 15th, the county legislative authority must form a board for the equalization of the assessment of the property of the county. The members of the board must receive a per diem amount as set by the county legislative authority for each day of actual attendance of the meeting of the board of equalizatio... |
84.48.014 | County board of equalization—Composition of board—Appointment—Qualifications. | The board of equalization of each county shall consist of not less than three nor more than seven members including alternates. Such members shall be appointed by a majority of the members of the county legislative authority, and shall be selected based upon the qualifications established by rule by the department of r... |
84.48.018 | County board of equalization—Chair—Quorum. | The members of each board of equalization shall meet and choose a chair. A majority of the board shall constitute a quorum.
[ 2013 c 23 s 368 ; 1970 ex.s. c 55 s 4 .]
Effective date — 1970 ex.s. c 55: See note following RCW 84.36.050 . |
84.48.022 | County board of equalization—Meetings. | All meetings of the board of equalization shall be held at the county courthouse, or other suitable place within the county, and the county legislative authority shall make provision for a suitable meeting place.
[ 1994 c 124 s 26 ; 1970 ex.s. c 55 s 5 .]
Effective date — 1970 ex.s. c 55: See note following RCW 84.36.0... |
84.48.026 | County board of equalization—Terms—Removal. | The terms of each appointed member of the board shall be for three years or until their successors are appointed. Each appointed member may be removed by a majority vote of the county legislative authority.
[ 1994 c 124 s 27 ; 1970 ex.s. c 55 s 6 .]
Effective date — 1970 ex.s. c 55: See note following RCW 84.36.050 . |
84.48.028 | County board of equalization—Clerk—Assistants. | The board may appoint a clerk of the board and any assistants the board might need, all to serve at the pleasure of the members of the board, and the clerk or assistant shall attend all sessions thereof, and shall keep the record. Neither the assessor nor any of the assessor's staff may serve as clerk.
[ 1994 c 124 s 2... |
84.48.032 | County board of equalization—Appraisers. | The board may hire one or more appraisers accredited by the department of revenue or certified by the Washington state department of licensing, society of real estate appraisers, American institute of real estate appraisers, or international association of assessing officers, and not otherwise employed by the county, a... |
84.48.034 | County board of equalization—Duration of order. | The board of equalization may enter an order that has effect up to the end of the assessment year, if there has been no intervening change in the value during that time.
[ 2015 c 86 s 104 ; 1994 c 301 s 47 .] |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.