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Chapter 84.40 RCW

LISTING OF PROPERTY

Sections

HTMLPDF 84.40.020Assessment date—Average inventory basis may be used—Public inspection of listing, documents, and records.
HTMLPDF 84.40.025Access to property required.
HTMLPDF 84.40.030Basis of valuation, assessment, appraisal—One hundred percent of true and fair value—Exceptions—Leasehold estates—Real property—Appraisal—Comparable sales.
HTMLPDF 84.40.0301Determination of value by public official—Review—Revaluation—Presumptions.
HTMLPDF 84.40.031Valuation of timber and timberlands—Criteria established.
HTMLPDF 84.40.032Valuation of timber and timberlands—"Timberlands" defined and declared lands devoted to reforestation.
HTMLPDF 84.40.033Valuation of timber and timberlands—Legislative findings.
HTMLPDF 84.40.036Valuation of vessels—Apportionment.
HTMLPDF 84.40.037Valuation of computer software—Embedded software.
HTMLPDF 84.40.038Petition county board of equalization—Limitation on changes to time limit—Waiver of filing deadline—Direct appeal to state board of tax appeals.
HTMLPDF 84.40.039Reducing valuation after government restriction—Petitioning assessor—Establishing new valuation—Notice—Appeal—Refund.
HTMLPDF 84.40.040Time and manner of listing.
HTMLPDF 84.40.042Valuation and assessment of divided or combined property.
HTMLPDF 84.40.045Notice of change in valuation of real property to be given taxpayer—Copy to person making payments pursuant to mortgage, contract, or deed of trust—Procedure—Penalty.
HTMLPDF 84.40.060Personal property assessment.
HTMLPDF 84.40.065Listing of taxable ships and vessels with department—Assessment—Rights of review.
HTMLPDF 84.40.070Companies, associations—Listing.
HTMLPDF 84.40.080Listing omitted property or improvements.
HTMLPDF 84.40.085Limitation period for assessment of omitted property or value—Notification to taxpayer of omission—Procedure.
HTMLPDF 84.40.090Taxing districts to be designated—Separate assessments.
HTMLPDF 84.40.110Examination under oath—Default listing.
HTMLPDF 84.40.120Oaths, who may administer—Criminal penalty for willful false listing.
HTMLPDF 84.40.130Penalty for failure or refusal to list—False or fraudulent listing, additional penalty.
HTMLPDF 84.40.150Sick or absent persons—May report to board of equalization.
HTMLPDF 84.40.160Manner of listing real estate—Maps.
HTMLPDF 84.40.170Plat of irregular subdivided tracts—Notice to owner—Surveys—Costs.
HTMLPDF 84.40.175Listing of exempt property—Proof of exemption—Valuation of publicly owned property.
HTMLPDF 84.40.178Exempt residential property—Maintenance of assessed valuation—Notice of change.
HTMLPDF 84.40.185Individuals, corporations, limited liability companies, associations, partnerships, trusts, or estates required to list personalty.
HTMLPDF 84.40.190Statement of personal property.
HTMLPDF 84.40.200Listing of personalty on failure to obtain statement—Statement of valuation to person assessed or listing—Exemption.
HTMLPDF 84.40.210Personalty of manufacturer, listing procedure, statement—"Manufacturer" defined.
HTMLPDF 84.40.220Merchant's personalty held for sale—Consignment from out of state—Nursery stock assessable as growing crops.
HTMLPDF 84.40.230Contract to purchase public land.
HTMLPDF 84.40.240Annual list of lands sold or contracted to be sold to be furnished assessor.
HTMLPDF 84.40.315Federal agencies and property taxable when federal law permits.
HTMLPDF 84.40.320Detail and assessment lists to board of equalization.
HTMLPDF 84.40.335Lists, schedules or statements to contain declaration that falsification subject to perjury.
HTMLPDF 84.40.340Verification by assessor of any list, statement, or schedule—Confidentiality, penalty.
HTMLPDF 84.40.343Mobile homes—Identification of.
HTMLPDF 84.40.344Mobile homes—Avoidance of payment of tax—Penalty.
HTMLPDF 84.40.350Assessment and taxation of property losing exempt status.
HTMLPDF 84.40.360Loss of exempt status—Property subject to pro rata portion of taxes for remainder of year.
HTMLPDF 84.40.370Loss of exempt status—Valuation date—Extension on rolls.
HTMLPDF 84.40.380Loss of exempt status—When taxes due and payable—Dates of delinquency—Interest.
HTMLPDF 84.40.390Loss of exempt status—Taxes constitute lien on property.
HTMLPDF 84.40.405Rules for agricultural products and business inventories.
HTMLPDF 84.40.410Valuation and assessment of certain leasehold interests.
HTMLPDF 84.40.420Valuation of renewable energy property.

NOTES:

Qualifications for persons assessing real property—Examination: RCW 36.21.015.