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Chapter 458-12 WAC

Last Update: 5/31/13

PROPERTY TAX DIVISION—RULES FOR ASSESSORS

WAC Sections

Definition—Property—Personal.
Definition—Property—Real.
Definition—Irrigation systems—Real—Personal.
Compensation for assistance by department of revenue at request of assessor.
County appraisers' salary and classification plan.
Standard forms.
Listing of real property—Contracts for sale of public lands.
Omitted property and omitted value.
Taxable situs—Real property.
Listing of personal property.
Listing of personal property by the assessor—Penalties for failing to list personal property and for making a false or fraudulent listing.
Personalty—Taxable situs—In general.
Situs of personalty—Beer kegs.
Taxing district boundaries—Designation of tax code area.
Listing of property—Public lands—Federal lands—Exclusive or concurrent jurisdiction.
Listing of property—Public land—Conveyances.
Listing of property—Public lands—Purchase by state, county or city.
Listing of property—Public lands—Possessory rights.
Listing of property—Public lands—Leasehold interests and improvements.
Listing of property—Public lands—Public body as lessee—Improvements.
Computer software—Definitions—Valuation.
Exemption—Agricultural products—Grains, flour, fruit, vegetables and fish—Cancellation.
Exemption—Ores and metals.
Valuation of property—Personal property.
New construction—Assessment.
New construction—Reports.
Notice of change in value of real property.
DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS CHAPTER
458-12-015
Definition—Interstate commerce. [Order PT 68-6, § 458-12-015, filed 4/29/68.] Repealed by WSR 01-11-029, filed 5/8/01, effective 6/8/01. Statutory Authority: RCW 84.36.865, 84.08.010 and 84.08.070.
458-12-020
Definition—Foreign commerce—Imports and exports. [Order PT 68-6, § 458-12-020, filed 4/29/68.] Repealed by WSR 01-11-029, filed 5/8/01, effective 6/8/01. Statutory Authority: RCW 84.36.865, 84.08.010 and 84.08.070.
458-12-040
Listing of property—Segregation of interests. [Order PT 68-6, § 458-12-040, filed 4/29/68.] Repealed by WSR 00-01-043, filed 12/7/99, effective 1/7/00. Statutory Authority: RCW 84.08.070.
458-12-065
Listing personal property—Form and notice. [Order PT 68-6, § 458-12-065, filed 4/29/68.] Repealed by WSR 04-01-119, filed 12/17/03, effective 1/17/4. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-12-070
Listing of personalty—When due—Late filing. [Order PT 68-6, § 458-12-070, filed 4/29/68.] Repealed by WSR 04-01-119, filed 12/17/03, effective 1/17/4. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-12-075
Personalty—Filing by corporations, partnerships, firms or agents. [Order PT 68-6, § 458-12-075, filed 4/29/68.] Repealed by WSR 04-01-119, filed 12/17/03, effective 1/17/4. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-12-080
Listing of personalty—Manufacturers. [Order PT 69-1, § 458-12-080, filed 4/14/69; Order 68-6, § 458-12-080, filed 4/29/68.] Repealed by WSR 04-01-119, filed 12/17/03, effective 1/17/4. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-12-085
Listing of personalty—Merchants—Personalty—Consignments. [Order PT 68-6, § 458-12-085, filed 4/29/68.] Repealed by WSR 01-11-029, filed 5/8/01, effective 6/8/01. Statutory Authority: RCW 84.36.865, 84.08.010 and 84.08.070.
458-12-090
Listing of personalty—$300 exemption and its effect on listing. [Order PT 68-6, § 458-12-090, filed 4/29/68.] Repealed by WSR 02-19-004, filed 9/4/02, effective 10/5/02. Statutory Authority: RCW 84.36.865 and 84.08.070. Later promulgation, see WAC 458-16-115.
458-12-095
Listing of personalty—Partial listing. [Order PT 68-6, § 458-12-095, filed 4/29/68.] Repealed by WSR 05-02-034, filed 12/30/04, effective 1/30/05. Statutory Authority: RCW 84.08.010, 84.08.070, 84.40.040, 84.40.080, 84.40.085, 84.40.130, and 84.40.200.
458-12-100
Listing of personalty—Omitted property—Omitted value. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 82-22-059 (Order PT 82-7), § 458-12-100, filed 11/2/82; Order PT 68-6, § 458-12-100, filed 4/29/68.] Repealed by WSR 05-02-034, filed 12/30/04, effective 1/30/05. Statutory Authority: RCW 84.08.010, 84.08.070, 84.40.040, 84.40.080, 84.40.085, 84.40.130, and 84.40.200.
458-12-105
Listing of personalty—Willful failure to list or fraudulent listing—Penalty. [Order PT 68-6, § 458-12-105, filed 4/29/68.] Repealed by WSR 05-02-034, filed 12/30/04, effective 1/30/05. Statutory Authority: RCW 84.08.010, 84.08.070, 84.40.040, 84.40.080, 84.40.085, 84.40.130, and 84.40.200.
458-12-125
Situs of personalty—Merchants and manufacturers. [Order PT 68-6, § 458-12-125, filed 4/29/68.] Repealed by WSR 00-22-036, filed 10/25/00, effective 11/25/00. Statutory Authority: RCW 84.08.010.
458-12-130
Situs of personalty—Migratory stock. [Order PT 68-6, § 458-12-130, filed 4/29/68.] Repealed by WSR 97-21-004, filed 10/1/97, effective 11/1/97. Statutory Authority: RCW 84.08.070.
458-12-135
Listing of property—Taxing district designation. [Order PT 68-6, § 458-12-135, filed 4/29/68.] Repealed by WSR 02-14-011, filed 6/20/02, effective 7/21/02. Statutory Authority: RCW 84.08.010. Later promulgation, see WAC 458-12-140.
458-12-145
Listing of property—Exemptions—Generally—Rules of construction. [Order PT 73-7, § 458-12-145, filed 1/16/74; Order PT 68-6, § 458-12-145, filed 4/29/68.] Repealed by Order PT 76-2, filed 4/7/76. Later promulgation, see WAC 458-16-100.
458-12-146
Listing of property—Applications—Who must file, annual filing requirement, application forms, what covered, filing fee, financial statement, extensions of time, evidence of timely filing. [Order PT 73-7, § 458-12-146, filed 1/16/74.] Repealed by Order PT 76-2, filed 4/7/76. Later promulgation, see WAC 458-16-110.
458-12-147
Listing of property—Determination—Notification—Appeals. [Order PT 73-7, § 458-12-147, filed 1/16/74.] Repealed by Order PT 76-2, filed 4/7/76. Later promulgation, see WAC 458-16-120.
458-12-148
Listing of property—Properties sold or acquired by organizations deemed to be exempt. [Order PT 73-7, § 458-12-148, filed 1/16/74.] Repealed by Order PT 76-2, filed 4/7/76. Later promulgation, see WAC 458-16-130.
458-12-150
Listing of property—Proof of exemption. [Order PT 73-7, § 458-12-150, filed 1/16/74; Order PT 68-6, § 458-12-150, filed 4/29/68.] Repealed by Order PT 76-2, filed 4/7/76. Later promulgation, see WAC 458-16-140.
458-12-151
Listing of property—Cessation of use—Taxes collectible. [Order PT 73-7, § 458-12-151, filed 1/16/74; Order 73-2, § 458-12-151, filed 5/9/73.] Repealed by Order PT 76-2, filed 4/7/76. Later promulgation, see WAC 458-16-150.
458-12-152
Listing of property—Inaccurate information—What constitutes. [Order PT 73-7, § 458-12-152, filed 1/16/74.] Repealed by Order PT 76-2, filed 4/7/76. Later promulgation, see WAC 458-16-160.
458-12-153
Listing of property—Rental or lease of property deemed to be exempt. [Order PT 73-7, § 458-12-153, filed 1/16/74.] Repealed by Order PT 76-2, filed 4/7/76. Later promulgation, see WAC 458-16-170.
458-12-185
Listing of property—Public lands—Airports, bridges, consulates owned by foreign municipalities. [Order PT 68-6, § 458-12-185, filed 4/29/68.] Repealed by WSR 97-21-004, filed 10/1/97, effective 11/1/97. Statutory Authority: RCW 84.08.070.
458-12-190
Listing of property—Cemeteries. [Order PT 73-7, § 458-12-190, filed 1/16/74; Order PT 68-6, § 458-12-190, filed 4/29/68.] Repealed by Order PT 76-2, filed 4/7/76. Later promulgation, see WAC 458-16-180.
458-12-195
Listing of property—Churches, parsonages and convents. [Order PT 73-7, § 458-12-195, filed 1/16/74; Order PT 68-6, § 458-12-195, filed 4/29/68.] Repealed by Order PT 76-2, filed 4/7/76. Later promulgation, see WAC 458-16-190.
458-12-200
Listing of property—Grounds upon which a church or parsonage shall be built. [Order PT 73-7, § 458-12-200, filed 1/16/74; Order PT 68-6, § 458-12-200, filed 4/29/68.] Repealed by Order PT 76-2, filed 4/7/76. Later promulgation, see WAC 458-16-200.
458-12-205
Listing of property—Nonprofit, nonsectarian organizations. [Order PT 73-7, § 458-12-205, filed 1/16/74; Order PT 68-6, § 458-12-205, filed 4/29/68.] Repealed by Order PT 76-2, filed 4/7/76. Later promulgation, see WAC 458-16-210.
458-12-206
Listing of property—Church camps. [Order PT 73-7, § 458-12-206, filed 1/16/74.] Repealed by Order PT 76-2, filed 4/7/76. Later promulgation, see WAC 458-16-220.
458-12-210
Listing of property—Character building organizations. [Order PT 73-7, § 458-12-210, filed 1/16/74; Order PT 68-6, § 458-12-210, filed 4/29/68.] Repealed by Order PT 76-2, filed 4/7/76. Later promulgation, see WAC 458-16-230.
458-12-215
Listing of property—Veterans organizations. [Order PT 73-7, § 458-12-215, filed 1/16/74; Order PT 68-6, § 458-12-215, filed 4/29/68.] Repealed by Order PT 76-2, filed 4/7/76. Later promulgation, see WAC 458-16-240.
458-12-220
Listing of property—Relief organizations. [Order PT 73-7, § 458-12-220, filed 1/16/74; Order PT 68-6, § 458-12-220, filed 4/29/68.] Repealed by Order PT 76-2, filed 4/7/76. Later promulgation, see WAC 458-16-250.
458-12-225
Listing of property—Day care centers, libraries, orphanages, homes for the aged, homes for the sick or infirm, hospitals. [Order PT 73-7, § 458-12-225, filed 1/16/74; Order PT 68-6, § 458-12-225, filed 4/29/68.] Repealed by Order PT 76-2, filed 4/7/76. Later promulgation, see WAC 458-16-260.
458-12-230
Listing of property—Schools and colleges. [Order PT 73-7, § 458-12-230, filed 1/16/74; Order PT 68-6, § 458-12-230, filed 4/29/68.] Repealed by Order PT 76-2, filed 4/7/76. Later promulgation, see WAC 458-16-270.
458-12-235
Listing of property—Art, scientific and historical collections—Fire companies—Humane societies. [Order PT 73-7, § 458-12-235, filed 1/16/74; Order PT 68-6, § 458-12-235, filed 4/29/68.] Repealed by Order PT 76-2, filed 4/7/76. Later promulgation, see WAC 458-16-280.
458-12-236
Listing of property—Nature conservancy lands. [Order PT 73-7, § 458-12-236, filed 1/16/74.] Repealed by Order PT 76-2, filed 4/7/76. Later promulgation, see WAC 458-16-290.
458-12-238
Listing of property—Sheltered workshops for handicapped. [Order PT 73-7, § 458-12-238, filed 1/16/74.] Repealed by Order PT 76-2, filed 4/7/76.
458-12-240
Listing of property—Nonprofit organizations—Taxable interests in real property owned or used by nonprofit organizations. [Order PT 68-6, § 458-12-240, filed 4/29/68.] Repealed by WSR 93-08-049, filed 4/2/93, effective 5/3/93. Statutory Authority: RCW 84.41.090 and 84.08.010.
458-12-245
Listing of property—Intangibles. [Order PT 68-6, § 458-12-245, filed 4/29/68.] Repealed by WSR 98-14-027, filed 6/22/98, effective 7/23/98. Statutory Authority: RCW 84.36.865, 84.08.010 and 84.08.070.
458-12-250
Listing of property—Ships and vessels—Definition. [Order PT 68-6, § 458-12-250, filed 4/29/68.] Repealed by WSR 85-22-083 (Order PT 85-4), filed 11/6/85, effective 1/1/86. Statutory Authority: RCW 84.08.070.
458-12-255
Listing of property—Ships and vessels—Taxable situs in Washington. [Order PT 68-6, § 458-12-255, filed 4/29/68.] Repealed by WSR 85-22-083 (Order PT 85-4), filed 11/6/85, effective 1/1/86. Statutory Authority: RCW 84.08.070.
458-12-260
Listing of property—Ships and vessels—Vessels under construction. [Order PT 68-6, § 458-12-260, filed 4/29/68.] Repealed by WSR 85-22-083 (Order PT 85-4), filed 11/6/85, effective 1/1/86. Statutory Authority: RCW 84.08.070.
458-12-265
Listing of property—Ships and vessels—Partial exemption. [Order PT 68-6, § 458-12-265, filed 4/29/68.] Repealed by WSR 85-22-083 (Order PT 85-4), filed 11/6/85, effective 1/1/86. Statutory Authority: RCW 84.08.070.
458-12-270
Listing of property—Household goods and personal effects. [Order PT 68-6, § 458-12-270, filed 4/29/68.] Repealed by WSR 02-19-004, filed 9/4/02, effective 10/5/02. Statutory Authority: RCW 84.36.865 and 84.08.070. Later promulgation, see WAC 458-16-115.
458-12-275
Listing of property—$300—Head of family—In general. [Order PT 68-6, § 458-12-275, filed 4/29/68.] Repealed by WSR 02-19-004, filed 9/4/02, effective 10/5/02. Statutory Authority: RCW 84.36.865 and 84.08.070. Later promulgation, see WAC 458-16-115.
458-12-280
Listing of property—$300—Head of family—Definition. [Order PT 68-6, § 458-12-280, filed 4/29/68.] Repealed by WSR 02-19-004, filed 9/4/02, effective 10/5/02. Statutory Authority: RCW 84.36.865 and 84.08.070. Later promulgation, see WAC 458-16-115.
458-12-285
Relationship between average inventory provisions of RCW 84.40.020, the "transient trader" provision of RCW 84.56.180 and the "freeport exemption" (RCW 84.36.171-84.36.174). [Order 68-8, § 458-12-285, filed 10/31/68; Order PT 68-6, § 458-12-285, filed 4/29/68.] Repealed by WSR 81-04-054 (Order PT 81-3), filed 2/4/81. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-12-290
Identification and reporting requirements for "freeport exemption" (RCW 84.36.171-84.36.174). [Order PT 68-6, § 458-12-290, filed 4/29/68.] Repealed by WSR 81-04-054 (Order PT 81-3), filed 2/4/81. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-12-300
Definition—True and fair value. [Order PT 68-6, § 458-12-300, filed 4/29/68.] Repealed by WSR 00-01-043, filed 12/7/99, effective 1/7/00. Statutory Authority: RCW 84.08.070.
458-12-301
True and fair value—Criteria. [Order PT 74-6, § 458-12-301, filed 9/11/74; Order 72-3, § 458-12-301, filed 2/23/72.] Repealed by WSR 00-01-043, filed 12/7/99, effective 1/7/00. Statutory Authority: RCW 84.08.070.
458-12-305
Market value—Estimation—Real property. [Order PT 68-6, § 458-12-305, filed 4/29/68.] Repealed by WSR 00-01-043, filed 12/7/99, effective 1/7/00. Statutory Authority: RCW 84.08.070.
458-12-315
Timber and forest products—Valuation. [Order PT 68-6, § 458-12-315, filed 4/29/68.] Repealed by WSR 00-09-003, filed 4/5/00, effective 5/6/00. Statutory Authority: RCW 84.04.080, 84.33.074 and 84.33.040.
458-12-320
Timber—Ownership—Valuation—Roads—Easements over public lands. [Statutory Authority: RCW 84.04.080, 84.33.074 and 84.33.040. WSR 00-09-003, § 458-12-320, filed 4/5/00, effective 5/6/00; Order PT 68-6, § 458-12-320, filed 4/29/68.] Repealed by WSR 05-02-010, filed 12/27/04, effective 1/27/05. Statutory Authority: RCW 84.04.080, 84.33.040 and 84.33.078.
458-12-325
Valuation of property—Leasehold interests. [Order PT 68-6, § 458-12-325, filed 4/29/68.] Repealed by Order PT 75-1, filed 2/13/75.
458-12-326
Revaluation—Definitions. [Statutory Authority: RCW 84.41.090 and 84.08.010. WSR 83-22-004 (Order PT 83-6), § 458-12-326, filed 10/20/83.] Repealed by WSR 00-01-043, filed 12/7/99, effective 1/7/00. Statutory Authority: RCW 84.08.070.
458-12-327
Revaluation—Valuation criteria—Methods. [Statutory Authority: RCW 84.41.090 and 84.08.010. WSR 83-22-004 (Order PT 83-6), § 458-12-327, filed 10/20/83.] Repealed by WSR 00-01-043, filed 12/7/99, effective 1/7/00. Statutory Authority: RCW 84.08.070.
458-12-330
Real property valuation—Highest and best use. [Order PT 68-6, § 458-12-330, filed 4/29/68.] Repealed by WSR 00-01-043, filed 12/7/99, effective 1/7/00. Statutory Authority: RCW 84.08.070.
458-12-335
Revaluation process by county assessor. [Statutory Authority: RCW 84.41.090 and 84.08.010. WSR 83-22-004 (Order PT 83-6), § 458-12-335, filed 10/20/83; Order 73-5, § 458-12-335, filed 8/13/73; Order PT 68-6, § 458-12-335, filed 4/29/68.] Repealed by WSR 00-01-043, filed 12/7/99, effective 1/7/00. Statutory Authority: RCW 84.08.070.
458-12-336
Assessor's revaluation plan. [Statutory Authority: RCW 84.41.090 and 84.08.010. WSR 83-22-004 (Order PT 83-6), § 458-12-336, filed 10/20/83; Order 73-5, § 458-12-336, filed 8/13/73.] Repealed by WSR 00-01-043, filed 12/7/99, effective 1/7/00. Statutory Authority: RCW 84.08.070.
458-12-337
Revaluation process—Reports. [Statutory Authority: RCW 84.41.090 and 84.08.010. WSR 83-22-004 (Order PT 83-6), § 458-12-337, filed 10/20/83; Order 73-5, § 458-12-337, filed 8/13/73.] Repealed by WSR 00-01-043, filed 12/7/99, effective 1/7/00. Statutory Authority: RCW 84.08.070.
458-12-338
Revaluation process—Department of revenue—Performance—Standards—Assistance. [Order 73-5, § 458-12-338, filed 8/13/73.] Repealed by WSR 00-01-043, filed 12/7/99, effective 1/7/00. Statutory Authority: RCW 84.08.070.
458-12-339
Revaluation process—Valuation procedure—Uniformity within cyclical period. [Statutory Authority: RCW 84.41.090 and 84.08.010. WSR 83-22-004 (Order PT 83-6), § 458-12-339, filed 10/20/83; Order 73-5, § 458-12-339, filed 8/13/73.] Repealed by WSR 00-01-043, filed 12/7/99, effective 1/7/00. Statutory Authority: RCW 84.08.070.
458-12-340
Assessment and evaluation—Property assessed as of January 1st. [Order PT 68-6, § 458-12-340, filed 4/29/68.] Repealed by WSR 97-21-004, filed 10/1/97, effective 11/1/97. Statutory Authority: RCW 84.08.070.
458-12-341
100% assessment ratio. [Order PT 74-6, § 458-12-341, filed 9/11/74; Order PT 69-2, § 458-12-395 (codified as WAC 458-12-341), filed 8/28/69.] Repealed by WSR 97-21-004, filed 10/1/97, effective 11/1/97. Statutory Authority: RCW 84.08.070.
458-12-345
Assessment and evaluation—Reforestation lands. [Order PT 68-6, § 458-12-345, filed 4/29/68.] Repealed by WSR 97-21-004, filed 10/1/97, effective 11/1/97. Statutory Authority: RCW 84.08.070.
458-12-350
Assessment and evaluation—Separate valuation of lands and improvements. [Order PT 68-6, § 458-12-350, filed 4/29/68.] Repealed by WSR 00-01-043, filed 12/7/99, effective 1/7/00. Statutory Authority: RCW 84.08.070.
458-12-355
Assessment and evaluation—Assessment of classes of property to be uniform within the taxing district. [Order PT 68-6, § 458-12-355, filed 4/29/68.] Repealed by WSR 97-21-004, filed 10/1/97, effective 11/1/97. Statutory Authority: RCW 84.08.070.
458-12-365
Levy. [Order PT 68-6, § 458-12-365, filed 4/29/68.] Repealed by WSR 97-21-004, filed 10/1/97, effective 11/1/97. Statutory Authority: RCW 84.08.070.
458-12-370
Levy—Duty of assessor. [Order PT 68-6, § 458-12-370, filed 4/29/68.] Repealed by WSR 97-21-004, filed 10/1/97, effective 11/1/97. Statutory Authority: RCW 84.08.070.
458-12-375
Levy—Prorating 40 mill law. [Order PT 68-6, § 458-12-375, filed 4/29/68.] Repealed by WSR 97-21-004, filed 10/1/97, effective 11/1/97. Statutory Authority: RCW 84.08.070.
458-12-380
Levy—Tax Freeze Act of 1967. [Order PT 68-6, § 458-12-380, filed 4/29/68.] Repealed by WSR 81-04-054 (Order PT 81-3), filed 2/4/81. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-12-385
State levy. [Order PT 74-6, § 458-12-385, filed 9/11/74; Order PT 68-6, § 458-12-385, filed 4/29/68.] Repealed by WSR 97-21-004, filed 10/1/97, effective 11/1/97. Statutory Authority: RCW 84.08.070.
458-12-390
State levy—Fertilizers and insecticides held by farmers—Inventory. [Order PT 69-1, § 458-12-390, filed 4/14/69.] Repealed by WSR 00-22-036, filed 10/25/00, effective 11/25/00. Statutory Authority: RCW 84.08.010.
458-12-400
Leasehold estates—Definitions. [Order PT 75-1, § 458-12-400, filed 2/13/75.] Repealed by WSR 81-04-054 (Order PT 81-3), filed 2/4/81. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-12-401
Leasehold estates—Report to county assessor by public body. [Order PT 75-1, § 458-12-401, filed 2/13/75.] Repealed by WSR 81-04-054 (Order PT 81-3), filed 2/4/81. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-12-402
Leasehold estates—Report to county treasurer by county assessor. [Order PT 75-1, § 458-12-402, filed 2/13/75.] Repealed by WSR 81-04-054 (Order PT 81-3), filed 2/4/81. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-12-403
Leasehold estates—Notice of in lieu tax due—Payment to department. [Order PT 75-1, § 458-12-403, filed 2/13/75.] Repealed by WSR 81-04-054 (Order PT 81-3), filed 2/4/81. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-12-404
Leasehold estates—Determination of economic rent. [Order PT 75-1, § 458-12-404, filed 2/13/75.] Repealed by WSR 81-04-054 (Order PT 81-3), filed 2/4/81. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-12-405
Leasehold estates—Amount of in lieu tax. [Order PT 75-1, § 458-12-405, filed 2/13/75.] Repealed by WSR 81-04-054 (Order PT 81-3), filed 2/4/81. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-12-406
Leasehold estates—Disbursement of the in lieu excise tax. [Order PT 75-1, § 458-12-406, filed 2/13/75.] Repealed by WSR 81-04-054 (Order PT 81-3), filed 2/4/81. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-12-408
Leasehold estates—Operating properties. [Order PT 75-1, § 458-12-408, filed 2/13/75.] Repealed by WSR 81-04-054 (Order PT 81-3), filed 2/4/81. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-12-410
Leasehold estates—Exemptions. [Order PT 75-1, § 458-12-410, filed 2/13/75.] Repealed by WSR 81-04-054 (Order PT 81-3), filed 2/4/81. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-12-412
Leasehold estates—Taxation of improvements. [Order PT 75-1, § 458-12-412, filed 2/13/75.] Repealed by WSR 81-04-054 (Order PT 81-3), filed 2/4/81. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-12-414
Leasehold estates—Continuity. [Order PT 75-1, § 458-12-414, filed 2/13/75.] Repealed by WSR 81-04-054 (Order PT 81-3), filed 2/4/81. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-12-416
Leasehold estates—Term. [Order PT 75-1, § 458-12-416, filed 2/13/75.] Repealed by WSR 81-04-054 (Order PT 81-3), filed 2/4/81. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-12-418
Leasehold estates—Valuation. [Order PT 75-1, § 458-12-418, filed 2/13/75.] Repealed by WSR 81-04-054 (Order PT 81-3), filed 2/4/81. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-12-420
Leasehold estates—Commercial concessions or restrictions. [Order PT 75-1, § 458-12-420, filed 2/13/75.] Repealed by WSR 81-04-054 (Order PT 81-3), filed 2/4/81. Statutory Authority: RCW 84.08.010 and 84.08.070.
458-12-422
Leasehold estates—Appeal procedures. [Order PT 75-1, § 458-12-422, filed 2/13/75.] Repealed by WSR 81-04-054 (Order PT 81-3), filed 2/4/81. Statutory Authority: RCW 84.08.010 and 84.08.070.