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Chapter

LISTING OF PROPERTY

  • RCW 84.40.020— Assessment date—Average inventory basis may be used—Public inspection of listing, documents, and records.
  • RCW 84.40.025— Access to property required.
  • RCW 84.40.030— Basis of valuation, assessment, appraisal—One hundred percent of true and fair value—Exceptions—Leasehold estates—Real property—Appraisal—Comparable sales.
  • RCW 84.40.031— Valuation of timber and timberlands—Criteria established.
  • RCW 84.40.032— Valuation of timber and timberlands—"Timberlands" defined and declared lands devoted to reforestation.
  • RCW 84.40.033— Valuation of timber and timberlands—Legislative findings.
  • RCW 84.40.036— Valuation of vessels—Apportionment.
  • RCW 84.40.037— Valuation of computer software—Embedded software.
  • RCW 84.40.038— Petition county board of equalization—Limitation on changes to time limit—Waiver of filing deadline—Direct appeal to state board of tax appeals.
  • RCW 84.40.039— Reducing valuation after government restriction—Petitioning assessor—Establishing new valuation—Notice—Appeal—Refund.
  • RCW 84.40.040— Time and manner of listing.
  • RCW 84.40.042— Valuation and assessment of divided or combined property.
  • RCW 84.40.045— Notice of change in valuation of real property to be given taxpayer—Copy to person making payments pursuant to mortgage, contract, or deed of trust—Procedure—Penalty.
  • RCW 84.40.060— Personal property assessment.
  • RCW 84.40.065— Listing of taxable ships and vessels with department—Assessment—Rights of review.
  • RCW 84.40.070— Companies, associations—Listing.
  • RCW 84.40.080— Listing omitted property or improvements.
  • RCW 84.40.085— Limitation period for assessment of omitted property or value—Notification to taxpayer of omission—Procedure.
  • RCW 84.40.090— Taxing districts to be designated—Separate assessments.
  • RCW 84.40.110— Examination under oath—Default listing.
  • RCW 84.40.120— Oaths, who may administer—Criminal penalty for willful false listing.
  • RCW 84.40.130— Penalty for failure or refusal to list—False or fraudulent listing, additional penalty.
  • RCW 84.40.150— Sick or absent persons—May report to board of equalization.
  • RCW 84.40.160— Manner of listing real estate—Maps.
  • RCW 84.40.170— Plat of irregular subdivided tracts—Notice to owner—Surveys—Costs.
  • RCW 84.40.175— Listing of exempt property—Proof of exemption—Valuation of publicly owned property.
  • RCW 84.40.178— Exempt residential property—Maintenance of assessed valuation—Notice of change.
  • RCW 84.40.185— Individuals, corporations, limited liability companies, associations, partnerships, trusts, or estates required to list personalty.
  • RCW 84.40.190— Statement of personal property.
  • RCW 84.40.200— Listing of personalty on failure to obtain statement—Statement of valuation to person assessed or listing—Exemption.
  • RCW 84.40.210— Personalty of manufacturer, listing procedure, statement—"Manufacturer" defined.
  • RCW 84.40.220— Merchant's personalty held for sale—Consignment from out of state—Nursery stock assessable as growing crops.
  • RCW 84.40.230— Contract to purchase public land.
  • RCW 84.40.240— Annual list of lands sold or contracted to be sold to be furnished assessor.
  • RCW 84.40.0301— Determination of value by public official—Review—Revaluation—Presumptions.
  • RCW 84.40.315— Federal agencies and property taxable when federal law permits.
  • RCW 84.40.320— Detail and assessment lists to board of equalization.
  • RCW 84.40.335— Lists, schedules or statements to contain declaration that falsification subject to perjury.
  • RCW 84.40.340— Verification by assessor of any list, statement, or schedule—Confidentiality, penalty.
  • RCW 84.40.343— Mobile homes—Identification of.
  • RCW 84.40.344— Mobile homes—Avoidance of payment of tax—Penalty.
  • RCW 84.40.350— Assessment and taxation of property losing exempt status.
  • RCW 84.40.360— Loss of exempt status—Property subject to pro rata portion of taxes for remainder of year.
  • RCW 84.40.370— Loss of exempt status—Valuation date—Extension on rolls.
  • RCW 84.40.380— Loss of exempt status—When taxes due and payable—Dates of delinquency—Interest.
  • RCW 84.40.390— Loss of exempt status—Taxes constitute lien on property.
  • RCW 84.40.405— Rules for agricultural products and business inventories.
  • RCW 84.40.410— Valuation and assessment of certain leasehold interests.
  • RCW 84.40.420— Valuation of renewable energy property.