Revised Code of Washington - RCW Title 84 Property Taxes - Chapter 84.12 Assessment And Taxation Of Public Utilities

84.12.200 Definitions
For the purposes of this chapter and unless otherwise required by the context: (1) "Department" without other designation means the department of revenue of the ...

84.12.210 Property used but not owned deemed sole operating property of owning company
Property used but not owned by an operating company shall, whether such use be exclusive or jointly with others, be deemed the sole operating property ...

84.12.220 Jurisdiction to determine operating, nonoperating property
In all matters relating to assessment and taxation the department of revenue shall have jurisdiction to determine what is operating property and what is nonoperating ...

84.12.230 Annual reports to be filed
Each company doing business in this state shall annually on or before the 15th day of March, make and file with the department of revenue ...

84.12.240 Access to books and records
The department of revenue shall have access to all books, papers, documents, statements and accounts on file or of record in any of the departments ...

84.12.250 Depositions may be taken
The department of revenue, in any matter material to the valuation, assessment or taxation of the operating property of any company, may cause the deposition ...

84.12.260 Default valuation by department of revenue -- Penalty -- Estoppel
(1) If any company shall fail to materially comply with the provisions of RCW 84.12.230, the department shall add to the value of such company, ...

84.12.270 Annual assessment -- Sources of information
The department of revenue shall annually make an assessment of the operating property of all companies; and between the fifteenth day of March and the ...

84.12.280 Classification of real and personal property
In making the assessment of the operating property of any railroad or logging railroad company and in the apportionment of the values and the taxation ...

84.12.300 Valuation of interstate utility -- Apportionment of system value to state
In determining the value of the operating property within this state of any company, the properties of which lie partly within and partly without this ...

84.12.310 Deduction of nonoperating property
For the purpose of determining the system value of the operating property of any such company, the department of revenue shall deduct from the true ...

84.12.320 Persons bound by notice
Every person, company or companies operating any property in this state as defined in this chapter shall be the representative of every title and interest ...

84.12.330 Assessment roll -- Notice of valuation
Upon the assessment roll shall be placed after the name of each company a general description of the operating property of the company, which shall ...

84.12.340 Hearings on assessment, time and place of
Following the making of an assessment, every company may present a motion for a hearing on the assessment with the department of revenue within the ...

84.12.350 Apportionment of value by department of revenue
Upon determination by the department of revenue of the true and fair value of the property appearing on such rolls it shall apportion such value ...

84.12.360 Basis of apportionment
The true and fair value of the operating property assessed to a company, as fixed and determined by the department of revenue, shall be apportioned ...

84.12.370 Certification to county assessor -- Entry upon tax rolls
When the department of revenue shall have determined the equalized assessed value of the operating property of each company in each of the respective counties ...

84.12.380 Assessment of nonoperating property
All property of any company not assessed as operating property under the provisions of this chapter shall be assessed by the assessor of the county ...

84.12.390 Rules and regulations
The department of revenue shall have the power to make such rules and regulations, not inconsistent herewith, as may be convenient and necessary to enforce ...