Chapter 84.40 RCW



84.40.020Assessment dateAverage inventory basis may be usedPublic inspection of listing, documents, and records.
84.40.025Access to property required.
84.40.030Basis of valuation, assessment, appraisalOne hundred percent of true and fair valueExceptionsLeasehold estatesReal propertyAppraisalComparable sales.
84.40.0301Determination of value by public officialReviewRevaluationPresumptions.
84.40.031Valuation of timber and timberlandsCriteria established.
84.40.032Valuation of timber and timberlands"Timberlands" defined and declared lands devoted to reforestation.
84.40.033Valuation of timber and timberlandsLegislative findings.
84.40.036Valuation of vesselsApportionment.
84.40.037Valuation of computer softwareEmbedded software.
84.40.038Petition county board of equalizationLimitation on changes to time limitWaiver of filing deadlineDirect appeal to state board of tax appeals.
84.40.039Reducing valuation after government restrictionPetitioning assessorEstablishing new valuationNoticeAppealRefund.
84.40.040Time and manner of listing.
84.40.042Valuation and assessment of divided or combined property.
84.40.045Notice of change in valuation of real property to be given taxpayerCopy to person making payments pursuant to mortgage, contract, or deed of trustProcedurePenalty.
84.40.060Personal property assessment.
84.40.065Listing of taxable ships and vessels with departmentAssessmentRights of review.
84.40.070Companies, associationsListing.
84.40.080Listing omitted property or improvements.
84.40.085Limitation period for assessment of omitted property or valueNotification to taxpayer of omissionProcedure.
84.40.090Taxing districts to be designatedSeparate assessments.
84.40.110Examination under oathDefault listing.
84.40.120Oaths, who may administerCriminal penalty for willful false listing.
84.40.130Penalty for failure or refusal to listFalse or fraudulent listing, additional penalty.
84.40.150Sick or absent personsMay report to board of equalization.
84.40.160Manner of listing real estateMaps.
84.40.170Plat of irregular subdivided tractsNotice to ownerSurveysCosts.
84.40.175Listing of exempt propertyProof of exemptionValuation of publicly owned property.
84.40.178Exempt residential propertyMaintenance of assessed valuationNotice of change.
84.40.185Individuals, corporations, limited liability companies, associations, partnerships, trusts, or estates required to list personalty.
84.40.190Statement of personal property.
84.40.200Listing of personalty on failure to obtain statementStatement of valuation to person assessed or listingExemption.
84.40.210Personalty of manufacturer, listing procedure, statement"Manufacturer" defined.
84.40.220Merchant's personalty held for saleConsignment from out of stateNursery stock assessable as growing crops.
84.40.230Contract to purchase public land.
84.40.240Annual list of lands sold or contracted to be sold to be furnished assessor.
84.40.315Federal agencies and property taxable when federal law permits.
84.40.320Detail and assessment lists to board of equalization.
84.40.335Lists, schedules or statements to contain declaration that falsification subject to perjury.
84.40.340Verification by assessor of any list, statement, or scheduleConfidentiality, penalty.
84.40.343Mobile homesIdentification of.
84.40.344Mobile homesAvoidance of payment of taxPenalty.
84.40.350Assessment and taxation of property losing exempt status.
84.40.360Loss of exempt statusProperty subject to pro rata portion of taxes for remainder of year.
84.40.370Loss of exempt statusValuation dateExtension on rolls.
84.40.380Loss of exempt statusWhen taxes due and payableDates of delinquencyInterest.
84.40.390Loss of exempt statusTaxes constitute lien on property.
84.40.405Rules for agricultural products and business inventories.
84.40.410Valuation and assessment of certain leasehold interests.


Qualifications for persons assessing real propertyExamination: RCW 36.21.015.