Revised Code of Washington - RCW Title 84 Property Taxes - Chapter 84.40 Listing Of Property

84.40.020 Assessment date -- Average inventory basis may be used -- Public inspection of listing, documents, and records
All real property in this state subject to taxation shall be listed and assessed every year, with reference to its value on the first day ...

84.40.025 Access to property required
For the purpose of assessment and valuation of all taxable property in each county, any real or personal property in each county shall be subject ...

84.40.030 Basis of valuation, assessment, appraisal -- One hundred percent of true and fair value -- Exceptions -- Leasehold estates -- Real property -- Appraisal -- Comparable sales
All property shall be valued at one hundred percent of its true and fair value in money and assessed on the same basis unless specifically ...

84.40.0301 Determination of value by public official -- Review -- Revaluation -- Presumptions
Upon review by any court, or appellate body, of a determination of the valuation of property for purposes of taxation, it shall be presumed that ...

84.40.031 Valuation of timber and timberlands -- Criteria established
Based upon the study as directed by house concurrent resolution No. 10 of the thirty-seventh session of the legislature relating to the taxation of timber ...

84.40.032 Valuation of timber and timberlands -- "Timberlands" defined and declared lands devoted to reforestation
As used in RCW 84.40.031 through 84.40.033 "timberlands" means land primarily suitable and used for growing a continuous supply of forest products, whether such lands ...

84.40.033 Valuation of timber and timberlands -- Legislative findings
It is hereby found and declared that: (1) Timber constitutes the primary renewable resource of this state. (2) It is the public policy of this ...

84.40.036 Valuation of vessels -- Apportionment
(1) As used in this section, "apportionable vessel" means a ship or vessel which is: (a) Engaged in interstate commerce; (b) Engaged in foreign commerce; ...

84.40.037 Valuation of computer software -- Embedded software
(1) Computer software, except embedded software, shall be valued in the first year of taxation at one hundred percent of the acquisition cost of the ...

84.40.038 Petition county board of equalization -- Limitation on changes to time limit -- Waiver of filing deadline -- Direct appeal to state board of tax appeals
(1) The owner or person responsible for payment of taxes on any property may petition the county board of equalization for a change in the ...

84.40.039 Reducing valuation after government restriction -- Petitioning assessor -- Establishing new valuation -- Notice -- Appeal -- Refund
(1) The owner or person responsible for payment of taxes on any real property may petition the assessor for a reduction in the assessed value ...

84.40.040 Time and manner of listing
The assessor shall begin the preliminary work for each assessment not later than the first day of December of each year in all counties in ...

84.40.042 Valuation and assessment of divided or combined property
(1) When real property is divided in accordance with chapter 58.17 RCW, the assessor shall carefully investigate and ascertain the true and fair value of ...

84.40.045 Notice 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
The assessor shall give notice of any change in the true and fair value of real property for the tract or lot of land and ...

84.40.060 Personal property assessment
Upon receipt of the statement of personal property, the assessor shall assess the value of such property. If any property is listed or assessed on ...

84.40.065 Listing of taxable ships and vessels with department -- Assessment -- Rights of review
(1) Every individual, corporation, association, partnership, trust, and estate shall list with the department of revenue all ships and vessels which are subject to their ...

84.40.070 Companies, associations -- Listing
The president, secretary or principal accounting officer or agent of any company or association, whether incorporated or unincorporated, except as otherwise provided for in this ...

84.40.080 Listing omitted property or improvements
An assessor shall enter on the assessment roll in any year any property shown to have been omitted from the assessment roll of any preceding ...

84.40.085 Limitation period for assessment of omitted property or value -- Notification to taxpayer of omission -- Procedure
No omitted property or omitted value assessment shall be made for any period more than three years preceding the year in which the omission is ...

84.40.090 Taxing districts to be designated -- Separate assessments
It shall be the duty of assessors, when assessing real or personal property, to designate the name or number of each taxing district in which ...

84.40.110 Examination under oath -- Default listing
When the assessor shall be of opinion that the person listing property for himself or for any other person, company or corporation, has not made ...

84.40.120 Oaths, who may administer -- Criminal penalty for willful false listing
(1) Any oath authorized to be administered under this title may be administered by any assessor or deputy assessor, or by any other officer having ...

84.40.130 Penalty for failure or refusal to list -- False or fraudulent listing, additional penalty
(1) If any person or corporation shall fail or refuse to deliver to the assessor, on or before the date specified in RCW 84.40.040, a ...

84.40.150 Sick or absent persons -- May report to board of equalization
If any person required to list property for taxation and provide the assessor with the list, is prevented by sickness or absence from giving to ...

84.40.160 Manner of listing real estate -- Maps
The assessor shall list all real property according to the largest legal subdivision as near as practicable. The assessor shall make out in the plat ...

84.40.170 Plat of irregular subdivided tracts -- Notice to owner -- Surveys -- Costs
(1) In all cases of irregular subdivided tracts or lots of land other than any regular government subdivision the assessor shall outline a plat of ...

84.40.175 Listing of exempt property -- Proof of exemption -- Valuation of publicly owned property
At the time of making the assessment of real property, the assessor shall enter each description of property exempt under the provisions of chapter 84.36 ...

84.40.178 Exempt residential property -- Maintenance of assessed valuation -- Notice of change
The assessor shall maintain an assessed valuation in accordance with the approved revaluation cycle for a residence owned by a person qualifying for exemption under ...

84.40.185 Individuals, corporations, limited liability companies, associations, partnerships, trusts, or estates required to list personalty
Every individual, corporation, limited liability company, association, partnership, trust, or estate shall list all personal property in his or its ownership, possession, or control which ...

84.40.190 Statement of personal property
Every person required by this title to list property shall make out and deliver to the assessor, or to the department as required by RCW ...

84.40.200 Listing of personalty on failure to obtain statement -- Statement of valuation to person assessed or listing -- Exemption
(1) In all cases of failure to obtain a statement of personal property, from any cause, it shall be the duty of the assessor to ...

84.40.210 Personalty of manufacturer, listing procedure, statement -- "Manufacturer" defined
Every person who purchases, receives or holds personal property of any description for the purpose of adding to the value thereof by any process of ...

84.40.220 Merchant's personalty held for sale -- Consignment from out of state -- Nursery stock assessable as growing crops
Whoever owns, or has in his possession or subject to his control, any goods, merchandise, grain or produce of any kind, or other personal property ...

84.40.230 Contract to purchase public land
When any real property is sold on contract by the United States of America, the state, or any county or municipality, and the contract expresses ...

84.40.240 Annual list of lands sold or contracted to be sold to be furnished assessor
The assessor of each county shall, on or before the first day of January of each year, obtain from the department of natural resources, and ...

84.40.315 Federal agencies and property taxable when federal law permits
Notwithstanding the provisions of RCW 84.36.010 or anything to the contrary in the laws of the state of Washington, expressed or implied, the United States ...

84.40.320 Detail and assessment lists to board of equalization
The assessor shall add up and note the amount of each column in the detail and assessment lists in such manner as prescribed or approved ...

84.40.335 Lists, schedules or statements to contain declaration that falsification subject to perjury
Except for personal property under RCW 84.40.190, any list, schedule or statement required by this chapter shall contain a written declaration that any person signing ...

84.40.340 Verification by assessor of any list, statement, or schedule -- Confidentiality, penalty
(1) For the purpose of verifying any list, statement, or schedule required to be furnished to the assessor by any taxpayer, any assessor or his ...

84.40.343 Mobile homes -- Identification of
In the assessment of any mobile home, the assessment record shall contain a description of the mobile home including the make, model, and serial number. ...

84.40.344 Mobile homes -- Avoidance of payment of tax -- Penalty
Every person who wilfully avoids the payment of personal property taxes on mobile homes subject to such tax under the laws of this state shall ...

84.40.350 Assessment and taxation of property losing exempt status
Real property, previously exempt from taxation, shall be assessed and taxed as provided in RCW 84.40.350 through 84.40.390 when transferred to private ownership by any ...

84.40.360 Loss of exempt status -- Property subject to pro rata portion of taxes for remainder of year
Property which no longer retains its exempt status shall be subject to a pro rata portion of the taxes allocable to the remaining portion of ...

84.40.370 Loss of exempt status -- Valuation date -- Extension on rolls
The assessor shall list the property and assess it with reference to its value on the date the property lost its exempt status unless such ...

84.40.380 Loss of exempt status -- When taxes due and payable -- Dates of delinquency -- Interest
All taxes made payable pursuant to the provisions of RCW 84.40.350 through 84.40.390 shall be due and payable to the county treasurer on or before ...

84.40.390 Loss of exempt status -- Taxes constitute lien on property
Taxes made due and payable under RCW 84.40.350 through 84.40.390 shall be a lien on the property from the date the property lost its exempt ...

84.40.405 Rules for agricultural products and business inventories
The department of revenue shall promulgate such rules and regulations, and prescribe such procedures as it deems necessary to carry out RCW 84.36.470 and 84.36.477.[2001 ...

84.40.410 Valuation and assessment of certain leasehold interests
A leasehold interest consisting of three thousand or more residential and recreational lots that are or may be subleased for residential and recreational purposes, together ...