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.
RCW 84.04.100
"Tax" and derivatives.
Applied in 3 court decisions — leading case 123 Wash. 2d 819 - King County Fire Protection District No. 16 v. Housing Authority (1994)
Most recently applied in 147 Wash. 2d 69 - Regional Disposal Co. v. City of Centralia (August 2002)
1961 c 15 s 84.04.100
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.