Chapter
ASSESSMENT AND TAXATION OF PUBLIC UTILITIES
- RCW 84.12.200— Definitions.
- RCW 84.12.210— Property used but not owned deemed sole operating property of owning company.
- RCW 84.12.220— Jurisdiction to determine operating, nonoperating property.
- RCW 84.12.230— Annual reports to be filed.
- RCW 84.12.240— Access to books and records.
- RCW 84.12.250— Depositions may be taken.
- RCW 84.12.260— Default valuation by department of revenue—Penalty—Estoppel.
- RCW 84.12.270— Annual assessment—Sources of information.
- RCW 84.12.280— Classification of real and personal property.
- RCW 84.12.300— Valuation of interstate utility—Apportionment of system value to state.
- RCW 84.12.310— Deduction of nonoperating property.
- RCW 84.12.320— Persons bound by notice.
- RCW 84.12.330— Assessment roll—Notice of valuation.
- RCW 84.12.340— Hearings on assessment, time and place of.
- RCW 84.12.350— Apportionment of value by department of revenue.
- RCW 84.12.360— Basis of apportionment.
- RCW 84.12.370— Certification to county assessor—Entry upon tax rolls.
- RCW 84.12.380— Assessment of nonoperating property.
- RCW 84.12.390— Rules and regulations.