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Chapter 84.40 RCW


Assessment dateAverage inventory basis may be usedPublic inspection of listing, documents, and records.
Access to property required.
Basis of valuation, assessment, appraisalOne hundred percent of true and fair valueExceptionsLeasehold estatesReal propertyAppraisalComparable sales.
Determination of value by public officialReviewRevaluationPresumptions.
Valuation of timber and timberlandsCriteria established.
Valuation of timber and timberlands"Timberlands" defined and declared lands devoted to reforestation.
Valuation of timber and timberlandsLegislative findings.
Valuation of vesselsApportionment.
Valuation of computer softwareEmbedded software.
Petition county board of equalizationLimitation on changes to time limitWaiver of filing deadlineDirect appeal to state board of tax appeals.
Reducing valuation after government restrictionPetitioning assessorEstablishing new valuationNoticeAppealRefund.
Time and manner of listing.
Valuation and assessment of divided or combined property.
Notice of change in valuation of real property to be given taxpayerCopy to person making payments pursuant to mortgage, contract, or deed of trustProcedurePenalty.
Personal property assessment.
Listing of taxable ships and vessels with departmentAssessmentRights of review.
Companies, associationsListing.
Listing omitted property or improvements.
Limitation period for assessment of omitted property or valueNotification to taxpayer of omissionProcedure.
Taxing districts to be designatedSeparate assessments.
Examination under oathDefault listing.
Oaths, who may administerCriminal penalty for willful false listing.
Penalty for failure or refusal to listFalse or fraudulent listing, additional penaltyPenalty waiver.
Sick or absent personsMay report to board of equalization.
Manner of listing real estateMaps.
Plat of irregular subdivided tractsNotice to ownerSurveysCosts.
Listing of exempt propertyProof of exemptionValuation of publicly owned property.
Exempt residential propertyMaintenance of assessed valuationNotice of change.
Individuals, corporations, limited liability companies, associations, partnerships, trusts, or estates required to list personalty.
Statement of personal property.
Listing of personalty on failure to obtain statementStatement of valuation to person assessed or listingExemption.
Personalty of manufacturer, listing procedure, statement"Manufacturer" defined.
Merchant's personalty held for saleConsignment from out of stateNursery stock assessable as growing crops.
Contract to purchase public land.
Annual list of lands sold or contracted to be sold to be furnished assessor.
Federal agencies and property taxable when federal law permits.
Detail and assessment lists to board of equalization.
Lists, schedules or statements to contain declaration that falsification subject to perjury.
Verification by assessor of any list, statement, or scheduleConfidentiality, penalty.
Mobile homesIdentification of.
Mobile homesAvoidance of payment of taxPenalty.
Assessment and taxation of property losing exempt status.
Loss of exempt statusProperty subject to pro rata portion of taxes for remainder of year.
Loss of exempt statusValuation dateExtension on rolls.
Loss of exempt statusWhen taxes due and payableDates of delinquencyInterest.
Loss of exempt statusTaxes constitute lien on property.
Rules for agricultural products and business inventories.
Valuation and assessment of certain leasehold interests.
Qualifications for persons assessing real propertyExamination: RCW 36.21.015.