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 shall apportion and distribute such assessed or equalized valuation to and between the several taxing districts of the county entitled to a proportionate value thereof in the manner prescribed in RCW 84.16.120 for apportionment of values between counties. The county assessor shall enter such assessment 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 company in such county for that year, upon which taxes shall be levied and collected the same as on general property of the county.
RCW 84.16.130
Certification to county assessors—Apportionment to taxing districts—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 31; 1975 1st ex.s. c 278 s 183; 1961 c 15 s 84.16.130
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.