Revised Code of Washington - RCW Title 84 Property Taxes - Chapter 84.04 Definitions

84.04.010 Introductory
Unless otherwise expressly provided or unless the context indicates otherwise, terms used in this title shall have the meaning given to them in this chapter.[1961 ...

84.04.020 "Assessed valuation of taxable property," and similar terms
The terms "assessed valuation of taxable property", "valuation of taxable property", "value of taxable property", "taxable value of property", "property assessed" and "value" whenever used ...

84.04.030 "Assessed value of property.
"Assessed value of property" shall be held and construed to mean the aggregate valuation of the property subject to taxation by any taxing district as ...

84.04.040 "Assessment year," "fiscal year.
The assessment year contemplated in this title and the fiscal year contemplated in this title shall commence on January 1st and end on December 31st ...

84.04.045 "County auditor.
"County auditor" shall be construed to mean registrar or recorder, whenever it shall be necessary to use the same to the proper construction of this ...

84.04.047 "Department.
"Department" means the department of revenue of the state of Washington.[1979 c 107 § 25.] ...

84.04.050 "Householder.
"Householder" shall be taken to mean and include every person, married or single, who resides within the state of Washington being the owner or holder ...

84.04.055 "Legal description.
"Legal description" shall be given its commonly accepted meaning, but for property tax purposes, the parcel number is sufficient for the legal description.[1989 c 378 ...

84.04.060 "Money," "moneys.
"Money" or "moneys" shall be held to mean coin or paper money issued by the United States government.[1998 c 106 § 12; 1961 c 15 ...

84.04.065 Number and gender
Every word importing the singular number only may be extended to or embrace the plural number, and every word importing the plural number may be ...

84.04.070 "Oath," "swear.
"Oath" may be held to mean affirmation, and the word "swear" may be held to mean affirm.[1961 c 15 § 84.04.070. Prior: 1925 ex.s. c ...

84.04.075 "Person.
"Person" shall be construed to include firm, company, association or corporation.[1961 c 15 § 84.04.075. Prior: 1925 ex.s. c 130 § 6, part; 1897 c ...

84.04.080 "Personal property.
"Personal property" for the purposes of taxation, shall be held and construed to embrace and include, without especially defining and enumerating it, all goods, chattels, ...

84.04.090 "Real property.
The term "real property" for the purposes of taxation shall be held and construed to mean and include the land itself, whether laid out in ...

84.04.095 Classification of components of irrigation systems
Notwithstanding RCW 84.04.080 and 84.04.090, the department shall classify, by rule, the components of irrigation systems as real or personal property for purposes of taxation ...

84.04.100 "Tax" and derivatives
The word "tax" and its derivatives, "taxes," "taxing," "taxed," "taxation" and so forth shall be held and construed to mean the imposing of burdens upon ...

84.04.120 "Taxing district.
"Taxing district" shall be held and construed to mean and include the state and any county, city, town, port district, school district, road district, metropolitan ...

84.04.130 "Tract," "lot," etc
"Tract" or "lot," and "piece or parcel of real property," and "piece or parcel of lands" shall each be held to mean any contiguous quantity ...

84.04.140 "Regular property taxes," "regular property tax levies.
The term "regular property taxes" and the term "regular property tax levy" shall mean a property tax levy by or for a taxing district which ...

84.04.150 "Computer software" and related terms
(1) "Computer software" is a set of directions or instructions that exist in the form of machine-readable or human-readable code, is recorded on physical or ...