This chapter does not, and is not intended to affect procedures whereby taxes are imposed either for local or state purposes. This chapter concerns solely the administrative procedures by which the true and fair value in money of property is determined. The process of valuation, which is distinct and separate from the process of levying and imposing a tax, does not result either in the imposition of a tax or the determination of the amount of a tax. This chapter is intended to, and applies only to procedures and methods whereby the value of property is ascertained.
RCW 84.41.020
Scope of chapter.
Applied in 3 court decisions — leading case Advanced Silicon Materials v. Grant County (2005)
Most recently applied in Advanced Silicon Materials v. Grant County (December 2005)
1961 c 15 s 84.41.020
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.