The personal property of gas, electric and water companies shall be listed and assessed in the town or city where the same is located. Gas and water mains and pipes laid in roads, streets or alleys, shall be held to be personal property.
RCW 84.44.020
Gas, electric, water companies—Mains and pipes, as personalty.
1961 c 15 s 84.44.020
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.