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Chapter 458-12 WAC

Last Update: 5/31/13

PROPERTY TAX DIVISIONRULES FOR ASSESSORS

WAC Sections

Definition—Property—Personal.
Definition—Property—Real.
DefinitionIrrigation 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 propertyContracts for sale of public lands.
Omitted property and omitted value.
Taxable situsReal property.
Listing of personal property.
Listing of personal property by the assessorPenalties for failing to list personal property and for making a false or fraudulent listing.
PersonaltyTaxable situsIn general.
Situs of personaltyBeer kegs.
Taxing district boundariesDesignation of tax code area.
Listing of propertyPublic landsFederal landsExclusive or concurrent jurisdiction.
Listing of propertyPublic landConveyances.
Listing of propertyPublic landsPurchase by state, county or city.
Listing of propertyPublic landsPossessory rights.
Listing of propertyPublic landsLeasehold interests and improvements.
Listing of propertyPublic landsPublic body as lesseeImprovements.
Computer software—Definitions—Valuation.
ExemptionAgricultural productsGrains, flour, fruit, vegetables and fishCancellation.
ExemptionOres and metals.
Valuation of propertyPersonal property.
New constructionAssessment.
New constructionReports.
Notice of change in value of real property.
DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS CHAPTER
458-12-015
DefinitionInterstate 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 Repealed by WSR 01-11-029, filed 5/8/01, effective 6/8/01.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
DefinitionForeign commerceImports 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 Repealed by WSR 01-11-029, filed 5/8/01, effective 6/8/01.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 propertySegregation 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 Repealed by WSR 00-01-043, filed 12/7/99, effective 1/7/00.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 propertyForm 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 Repealed by WSR 04-01-119, filed 12/17/03, effective 1/17/4.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 personaltyWhen dueLate 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 Repealed by WSR 04-01-119, filed 12/17/03, effective 1/17/4.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
PersonaltyFiling 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 personaltyManufacturers. [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 personaltyPartial 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 personaltyOmitted propertyOmitted 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 personaltyWillful failure to list or fraudulent listingPenalty. [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 personaltyMerchants 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 personaltyMigratory 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 propertyTaxing 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 propertyProperties 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 propertyProof 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 propertyCessation of useTaxes 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 propertyInaccurate informationWhat 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 propertyRental 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 propertyPublic landsAirports, 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 propertyCemeteries. [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 propertyChurches, 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 propertyGrounds 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 propertyNonprofit, 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 propertyChurch 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 propertyCharacter 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 propertyVeterans 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 propertyRelief 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 propertyDay 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 propertySchools 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 propertyArt, scientific and historical collectionsFire companiesHumane 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 propertyNature 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 propertySheltered 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 propertyNonprofit organizationsTaxable 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 propertyIntangibles. [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 propertyShips and vesselsDefinition. [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 propertyShips and vesselsTaxable 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 propertyShips and vesselsVessels 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 propertyShips and vesselsPartial 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 propertyHousehold 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 familyIn 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 familyDefinition. [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
DefinitionTrue 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 valueCriteria. [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 productsValuation. [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 propertyLeasehold 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
RevaluationDefinitions. [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
RevaluationValuation criteriaMethods. [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 valuationHighest 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 processReports. [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 processDepartment 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 processValuation procedureUniformity 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 evaluationProperty 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 evaluationReforestation 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 evaluationSeparate 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 evaluationAssessment 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
LevyDuty 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
LevyProrating 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
LevyTax 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 levyFertilizers and insecticides held by farmersInventory. [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 estatesDefinitions. [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 estatesReport 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 estatesReport 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 estatesNotice of in lieu tax duePayment 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 estatesDetermination 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 estatesAmount 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 estatesDisbursement 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 estatesOperating 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 estatesExemptions. [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 estatesTaxation 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 estatesContinuity. [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 estatesTerm. [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 estatesValuation. [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 estatesCommercial 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 estatesAppeal 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.