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Chapter 84.40 RCW

LISTING OF PROPERTY

RCW Sections

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

Notes:

Qualifications for persons assessing real property -- Examination: RCW 36.21.015.