Any county assessor may request special assistance from the department of revenue in the valuation of property which either (1) requires specialized knowledge not otherwise available to the assessor's staff, or (2) because of an inadequate staff, cannot be completed by the assessor within the time required by this chapter. After consideration of such request the department of revenue shall advise the assessor that such request is either approved or rejected in whole or in part. Upon approval of such request, the department of revenue may assist the assessor in the valuation of such property in such manner as the department of revenue, in its discretion, considers proper and adequate.
RCW 84.41.060
Assistance by department of revenue at request of assessor.
Applied in 3 court decisions — leading case 62 Wash. 2d 677 - Mason County Overtaxed, Inc. v. County of Mason (1963)
Most recently applied in 125 Wash. 2d 332 - Inter Island Telephone Co. v. San Juan County (November 1994)
1975 1st ex.s. c 278 s 197; 1961 c 15 s 84.41.060
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.