All property now existing, or that is hereafter created or brought into this state, shall be subject to assessment and taxation for state, county, and other taxing district purposes, upon equalized valuations thereof, fixed with reference thereto on the first day of January at twelve o'clock meridian in each year, excepting such as is exempted from taxation by law.
RCW 84.36.005
Property subject to taxation.
Applied in 16 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)
1961 c 15 s 84.36.005
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.