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 proper county. The county assessor shall enter the company's real operating property upon the real property tax rolls and the company's personal operating property upon the personal property tax rolls of the county, together with the values so apportioned, and the same shall be and constitute the assessed valuation of the operating property of the company in such county and the taxing districts therein for that year, upon which taxes shall be levied and collected in the same manner as on the general property of such county.
RCW 84.12.370
Certification to county assessor—Entry upon tax rolls.
Applied in 1 court decision — leading case 89 Wash. 2d 321 - Burlington Northern, Inc. v. Johnston (1977)
Most recently applied in 89 Wash. 2d 321 - Burlington Northern, Inc. v. Johnston (December 1977)
1994 c 301 s 25; 1975 1st ex.s. c 278 s 171; 1961 c 15 s 84.12.370
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.