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Chapter 458-50 WAC

Last Update: 11/30/06

INTERCOUNTY UTILITIES AND TRANSPORTATION COMPANIES—ASSESSMENT AND TAXATION

WAC Sections

Annual reports—Duty to file.
Annual reports—Contents.
Annual reports—Time of filing—Extension of time.
Failure to make report—Default valuation—Penalty—Estoppel.
Annual assessment—Procedure.
True cash value—Criteria.
Computer software—Definitions—Valuation—Centrally assessed utilities.
Methods of valuation.
Apportionment of operating property to the various counties and taxing districts.
Apportionment reports.
Notification of real estate transfers.
Taxing district boundary changes—Estoppel.
Intangible personal property exemption—Introduction.
Exempt intangible property distinguished from other intangibles.
Valuation principles.
Appraisal practices relating to valuing intangible personal property.
Valuation of particular assets.