Last Update: 6/12/15

Chapter 458-50 WAC

INTERCOUNTY UTILITIES AND TRANSPORTATION COMPANIESASSESSMENT AND TAXATION

WAC Sections

Annual reportsDuty to file.
Annual reportsContents.
Annual reportsTime of filingExtension of time.
Failure to make reportDefault valuationPenaltyEstoppel.
Annual assessmentProcedure.
True cash valueCriteria.
Computer softwareDefinitionsValuationCentrally 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 changesEstoppel.
Intangible personal property exemptionIntroduction.
Exempt intangible property distinguished from other intangibles.
Valuation principles.
Appraisal practices relating to valuing intangible personal property.
Valuation of particular assets.