The county assessor is authorized to place any property that is increased in value due to construction or alteration for which a building permit was issued, or should have been issued, under chapter 19.27, 19.27A, or 19.28 RCW or other laws providing for building permits on the assessment rolls for the purposes of tax levy up to August 31st of each year. The assessed valuation of the property shall be considered as of July 31st of that year.
RCW 36.21.080
New construction building permits—When property placed on assessment rolls.
Applied in 7 court decisions — leading case Advanced Silicon Materials v. Grant County (2005)
Most recently applied in Grays Harbor Energy, LLC v. Grays Harbor County (July 2013)
1989 c 246 s 4; 1987 c 319 s 5; 1985 c 220 s 1; 1982 1st ex.s. c 46 s 4; 1981 c 274 s 3; 1975 1st ex.s. c 120 s 1; 1974 ex.s. c 196 s 7; 1963 c 4 s 36.21.080
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.