Chapter 84.40 RCW



HTMLPDF 84.40.020Assessment dateAverage inventory basis may be usedPublic inspection of listing, documents, and records.
HTMLPDF 84.40.025Access to property required.
HTMLPDF 84.40.030Basis of valuation, assessment, appraisalOne hundred percent of true and fair valueExceptionsLeasehold estatesReal propertyAppraisalComparable sales.
HTMLPDF 84.40.0301Determination of value by public officialReviewRevaluationPresumptions.
HTMLPDF 84.40.031Valuation of timber and timberlandsCriteria established.
HTMLPDF 84.40.032Valuation of timber and timberlands"Timberlands" defined and declared lands devoted to reforestation.
HTMLPDF 84.40.033Valuation of timber and timberlandsLegislative findings.
HTMLPDF 84.40.036Valuation of vesselsApportionment.
HTMLPDF 84.40.037Valuation of computer softwareEmbedded software.
HTMLPDF 84.40.038Petition county board of equalizationLimitation on changes to time limitWaiver of filing deadlineDirect appeal to state board of tax appeals.
HTMLPDF 84.40.039Reducing valuation after government restrictionPetitioning assessorEstablishing new valuationNoticeAppealRefund.
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 taxpayerCopy to person making payments pursuant to mortgage, contract, or deed of trustProcedurePenalty.
HTMLPDF 84.40.060Personal property assessment.
HTMLPDF 84.40.065Listing of taxable ships and vessels with departmentAssessmentRights of review.
HTMLPDF 84.40.070Companies, associationsListing.
HTMLPDF 84.40.080Listing omitted property or improvements.
HTMLPDF 84.40.085Limitation period for assessment of omitted property or valueNotification to taxpayer of omissionProcedure.
HTMLPDF 84.40.090Taxing districts to be designatedSeparate assessments.
HTMLPDF 84.40.110Examination under oathDefault listing.
HTMLPDF 84.40.120Oaths, who may administerCriminal penalty for willful false listing.
HTMLPDF 84.40.130Penalty for failure or refusal to listFalse or fraudulent listing, additional penalty.
HTMLPDF 84.40.150Sick or absent personsMay report to board of equalization.
HTMLPDF 84.40.160Manner of listing real estateMaps.
HTMLPDF 84.40.170Plat of irregular subdivided tractsNotice to ownerSurveysCosts.
HTMLPDF 84.40.175Listing of exempt propertyProof of exemptionValuation of publicly owned property.
HTMLPDF 84.40.178Exempt residential propertyMaintenance of assessed valuationNotice 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 statementStatement of valuation to person assessed or listingExemption.
HTMLPDF 84.40.210Personalty of manufacturer, listing procedure, statement"Manufacturer" defined.
HTMLPDF 84.40.220Merchant's personalty held for saleConsignment from out of stateNursery 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 scheduleConfidentiality, penalty.
HTMLPDF 84.40.343Mobile homesIdentification of.
HTMLPDF 84.40.344Mobile homesAvoidance of payment of taxPenalty.
HTMLPDF 84.40.350Assessment and taxation of property losing exempt status.
HTMLPDF 84.40.360Loss of exempt statusProperty subject to pro rata portion of taxes for remainder of year.
HTMLPDF 84.40.370Loss of exempt statusValuation dateExtension on rolls.
HTMLPDF 84.40.380Loss of exempt statusWhen taxes due and payableDates of delinquencyInterest.
HTMLPDF 84.40.390Loss of exempt statusTaxes 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.


Qualifications for persons assessing real propertyExamination: RCW 36.21.015.