Chapter 84.12 RCW

ASSESSMENT AND TAXATION OF PUBLIC UTILITIES

Sections
Definitions.
Property used but not owned deemed sole operating property of owning company.
Jurisdiction to determine operating, nonoperating property.
Annual reports to be filed.
Access to books and records.
Depositions may be taken.
Default valuation by department of revenuePenaltyEstoppel.
Annual assessmentSources of information.
Classification of real and personal property.
Valuation of interstate utilityApportionment of system value to state.
Deduction of nonoperating property.
Persons bound by notice.
Assessment rollNotice of valuation.
Hearings on assessment, time and place of.
Apportionment of value by department of revenue.
Basis of apportionment.
Certification to county assessorEntry upon tax rolls.
Assessment of nonoperating property.
Rules and regulations.