Chapter 458-12 WAC: PROPERTY TAX DIVISION

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WACs > Title 458 > Chapter 458-12

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Chapter 458-12 WAC	Last Update: 3/23/10
PROPERTY TAX DIVISION — RULES FOR ASSESSORS

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WAC Sections

458-12-005	Definition -- Property -- Personal.
458-12-010	Definition -- Property -- Real.
458-12-012	Definition -- Irrigation systems -- Real -- Personal.
458-12-025	Compensation for assistance by department of revenue at request of assessor.
458-12-030	County appraisers' salary and classification plan.
458-12-035	Standard forms.
458-12-045	Listing of real property -- Contracts for sale of public lands.
458-12-050	Omitted property and omitted value.
458-12-055	Taxable situs -- Real property.
458-12-060	Listing of personal property.
458-12-110	Listing of personal property by the assessor -- Penalties for failing to list personal property and for making a false or fraudulent listing.
458-12-115	Personalty -- Taxable situs -- In general.
458-12-120	Situs of personalty -- Beer kegs.
458-12-140	Taxing district boundaries -- Designation of tax code area.
458-12-155	Listing of property -- Public lands -- Federal lands -- Exclusive or concurrent jurisdiction.
458-12-160	Listing of property -- Public land -- Conveyances.
458-12-165	Listing of property -- Public lands -- Purchase by state, county or city.
458-12-170	Listing of property -- Public lands -- Possessory rights.
458-12-175	Listing of property -- Public lands -- Leasehold interests and improvements.
458-12-180	Listing of property -- Public lands -- Public body as lessee -- Improvements.
458-12-251	Computer software -- Definitions -- Valuation.
458-12-295	Exemption -- Agricultural products -- Grains, flour, fruit, vegetables and fish -- Cancellation.
458-12-296	Exemption -- Ores and metals.
458-12-310	Valuation of property -- Personal property.
458-12-342	New construction -- Assessment.
458-12-343	New construction -- Reports.
458-12-360	Notice of change in value of real property.

DISPOSITIONS 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 Repealed by 01-11-029, filed 5/8/01, effective 6/8/01.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 Repealed by 01-11-029, filed 5/8/01, effective 6/8/01.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 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 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 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 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 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 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 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 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. 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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. 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 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. 83-22-004 (Order PT 83-6), § 458-12-326, filed 10/20/83.] Repealed by 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. 83-22-004 (Order PT 83-6), § 458-12-327, filed 10/20/83.] Repealed by 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 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. 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 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. 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 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. 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 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 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. 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 81-04-054 (Order PT 81-3), filed 2/4/81. Statutory Authority: RCW 84.08.010 and 84.08.070.

Chapter 458-12 WAC

PROPERTY TAX DIVISION — RULES FOR ASSESSORS

WAC Sections