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RCW 84.40.320

Detail and assessment lists to board of equalization.

Applied in 4 court decisions — leading case 80 Wash. 2d 283 - Snow's Mobile Homes, Inc. v. Morgan (1972)

Most recently applied in 97 Wash. 2d 620 - Niichel v. Lancaster (July 1982)

2020 c 134 s 1; 2016 c 202 s 49; 1988 c 222 s 18; 1975 1st ex.s. c 278 s 195; 1973 1st ex.s. c 195 s 98; 1961 c 15 s 84.40.320

How often courts cite this section

196019701980198210
citing decisions per year

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.

State of Washington, . . . . . . County, ss.

I, . . . . . ., Assessor . . . . . ., do solemnly swear that the assessment rolls and this certificate contain a correct and full list of all the real and personal property subject to taxation in this county for the assessment year (year) . . . ., so far as I have been able to ascertain the same; and that the assessed value set down in the proper column, opposite the several kinds and descriptions of property, is in each case, except as otherwise provided by law, one hundred percent of the true and fair value of such property, to the best of my knowledge and belief, and that the assessment rolls and this certificate are correct, as I verily believe.

Subscribed and sworn to before me this . . . . day of . . . . . ., (year) . . . .

(L. S.) . . . . . ., Auditor of . . . . . . county.

PROVIDED, That the failure of the assessor to complete the certificate shall in nowise invalidate the assessment. After the same has been duly equalized by the county board of equalization, the same shall be delivered to the county assessor.

Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.