RCW 84.25.110 — Washington Code / Title 84 / Chapter 25 / Section 110
RCW 84.25.110: Certificate of tax exemption—Requirements.
Status: in_force

*** CHANGE IN 2026 *** (SEE 1210-S.SL ) ***

(1) Upon completion of the new construction of a manufacturing/industrial [industrial/manufacturing] facility for which an application for an exemption under this chapter has been approved and issued a certificate of occupancy, the owner must file with the city the following: (a) A description of the work that has been completed and a statement that the new construction on the owner's property qualify the property for a partial exemption under this chapter; (b) A statement of the new family living wage jobs to be offered as a result of the new construction of manufacturing/industrial [industrial/manufacturing] facilities; and (c) A statement that the work has been completed within three years of the issuance of the conditional certificate of tax exemption. (2) Within thirty days after receipt of the statements required under subsection (1) of this section, the city must determine whether the work completed and the jobs to be offered are consistent with the application and the contract approved by the city and whether the application is qualified for a tax exemption under this chapter. (3) If the criteria of this chapter have been satisfied and the owner's property is qualified for a tax exemption under this chapter, the city must file the certificate of tax exemption with the county assessor within ten days of the expiration of the thirty-day period provided under subsection (2) of this section. (4) The city must notify the applicant that a certificate of tax exemption is denied if the city determines that: (a) The work was not completed within three years of the application date; (b) The work was not constructed consistent with the application or other applicable requirements; (c) The jobs to be offered are not consistent with the application and criteria of this chapter; or (d) The owner's property is otherwise not qualified for an exemption under this chapter. (5) If the city finds that the work was not completed within the required time period due to circumstances beyond the control of the owner and that the owner has been acting and could reasonably be expected to act in good faith and with due diligence, the governing authority or the city official authorized by the governing authority may extend the deadline for completion of the work for a period not to exceed twenty-four consecutive months. (6) The city's governing authority may enact an ordinance to provide a process for an owner to appeal a decision by the city that the owner is not entitled to a certificate of tax exemption to the city. The owner may appeal a decision by the city to deny a certificate of tax exemption in superior court under RCW 34.05.510 through 34.05.598 , if the appeal is filed within thirty days of notification by the city to the owner of the exemption denial.
RCW 84.09.020 — Washington Code / Title 84 / Chapter 09 / Section 020
RCW 84.09.020: Abbreviations authorized.
Status: in_force

In all proceedings relative to the levy, assessment or collection of taxes, and any entries required to be made by any officer or by the clerk of the court, letters, figures and characters may be used to denote townships, ranges, sections, parts of sections, lots or blocks, or parts thereof, the year or years for which taxes were due, and the amount of taxes, assessments, penalties, interest and costs. Whenever the abbreviation "do." or the character "''" or any other similar abbreviations or characters shall be used in any such proceedings, they shall be construed and held as meaning and being the same name, word, initial, letters, abbreviations, figure or figures, as the last one preceding such "do." and "''" or other similar characters.
RCW 84.25.120 — Washington Code / Title 84 / Chapter 25 / Section 120
RCW 84.25.120: Annual report.
Status: in_force

(1) Thirty days after the anniversary of the date of the certificate of tax exemption and each year for the tax exemption period, the owner of the new industrial/manufacturing facilities must file with a designated authorized representative of the city an annual report indicating the following: (a) A statement of the family living wage jobs at the facility as of the anniversary date; (b) A certification by the owner that the property has not changed use; (c) A description of changes or improvements constructed after issuance of the certificate of tax exemption; and (d) Any additional information requested by the city. (2) A city that issues a certificate of tax exemption under this chapter must report annually by December 31st of each year, beginning in 2013, to the department of commerce. The report must include the following information: (a) The number of tax exemption certificates granted; (b) The total number and type of new manufacturing/industrial [industrial/manufacturing] facilities constructed; (c) The number of family living wage jobs resulting from the new manufacturing/industrial [industrial/manufacturing] facilities; and (d) The value of the tax exemption for each project receiving a tax exemption and the total value of tax exemptions granted.
RCW 84.36.860 — Washington Code / Title 84 / Chapter 36 / Section 860
RCW 84.36.860: Public notice of provisions of act.
Status: in_force

Each county assessor and the director of the department of revenue shall each issue public notice of the provisions of chapter 40, Laws of 1973 2nd ex. sess. in such a manner as will give constructive notice to all taxpayers of that county or of the state, as the case may be, prior to the first year in which an application for exemption is required by RCW 84.36.815 through 84.36.845 .
RCW 84.60.050 — Washington Code / Title 84 / Chapter 60 / Section 050
RCW 84.60.050: Acquisition by governmental unit of property subject to tax lien or placement under agreement or order of immediate possession or use—Effect.
Status: in_force

(1) When real property is acquired by purchase or condemnation by the state of Washington, any county or municipal corporation or is placed under a recorded agreement for immediate possession and use or an order of immediate possession and use pursuant to RCW 8.04.090 , such property shall continue to be subject to the tax lien for the years prior to the year in which the property is so acquired or placed under such agreement or order, of any tax levied by the state, county, municipal corporation or other tax levying public body, except as is otherwise provided in RCW 84.60.070 . (2) The lien for taxes applicable to the real property being acquired or placed under immediate possession and use for the year in which such real property is so acquired or placed under immediate possession and use shall be for only the pro rata portion of taxes allocable to that portion of the year prior to the date of execution of the instrument vesting title, date of recording such agreement of immediate possession and use, date of such order of immediate possession and use, or date of judgment. No taxes levied or tax lien on such property allocable to a period subsequent to the dates identified in this subsection shall be valid and any such taxes levied shall be canceled as provided in RCW 84.48.065 . In the event the owner has paid taxes allocable to that portion of the year subsequent to the dates identified in this subsection he or she shall be entitled to a pro rata refund of the amount paid on the property so acquired or placed under a recorded agreement or an order of immediate possession and use. If the dates identified in this subsection precede the completion of the property tax rolls for the current year's collection in the year in which such taxes become payable, no lien for such taxes shall be valid and any such taxes levied but not payable shall be canceled as provided in RCW 84.48.065 .
RCW 84.40.160 — Washington Code / Title 84 / Chapter 40 / Section 160
RCW 84.40.160: Manner of listing real estate—Maps.
Status: in_force

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 and description book in numerical order a complete list of all lands or lots subject to taxation, showing the names and owners, if to him or her known and if unknown, so stated; the number of acres and lots or parts of lots included in each description of property and the value per acre or lot: PROVIDED, That the assessor shall give to each tract of land where described by metes and bounds a number, to be designated as Tax No. . . . ., which said number shall be placed on the tax rolls to indicate that certain piece of real property bearing such number, and described by metes and bounds in the plat and description book herein mentioned, and it shall not be necessary to enter a description by metes and bounds on the tax roll of the county, and the assessor's plat and description book shall be kept as a part of the tax collector's records: AND PROVIDED, FURTHER, That the board of county commissioners of any county may by order direct that the property be listed numerically according to lots and blocks or section, township and range, in the smallest platted or government subdivision, and when so listed the value of each block, lot or tract, the value of the improvements thereon and the total value thereof, including improvements thereon, shall be extended after the description of each lot, block or tract, which last extension shall be in the column headed "Total value of each tract, lot or block of land assessed with improvements as returned by the assessor." In carrying the values of said property into the column representing the equalized value thereof, the county assessor shall include and carry over in one item the equalized valuation of all lots in one block, or land in one section, listed consecutively, which belong to any one person, firm, or corporation, and are situated within the same taxing district, and in the assessed value of which the county board of equalization has made no change. Where assessed valuations are changed, the equalized valuation must be extended and shown by item. The assessor shall prepare and possess a complete set of maps drawn to indicate parcel configuration for lands in the county. The assessor shall continually update the maps to reflect transfers, conveyances, acquisitions, or any other transaction or event that changes the boundaries of any parcel and shall renumber the parcels or prepare new map pages for any portion of the maps to show combinations or divisions of parcels.
RCW 84.52.058 — Washington Code / Title 84 / Chapter 52 / Section 058
RCW 84.52.058: School districts with high/nonhigh relationship.
Status: in_force

For districts in a high/nonhigh relationship, if the high school district is subject to the maximum per pupil limit under RCW 84.52.0531 , the high school district's maximum levy amount must be reduced by an amount equal to the estimated amount of the nonhigh payment due to the high school district under RCW 28A.545.030 (3) and 28A.545.050 for the school year commencing the year of the levy.
RCW 84.34.100 — Washington Code / Title 84 / Chapter 34 / Section 100
RCW 84.34.100: Payment of additional tax, penalties, and/or interest.
Status: in_force

The additional tax, penalties, and/or interest provided by RCW 84.34.070 and 84.34.080 shall be payable in full thirty days after the date which the treasurer's statement therefor is rendered. Such additional tax when collected shall be distributed by the county treasurer in the same manner in which current taxes applicable to the subject land are distributed.
RCW 84.04.050 — Washington Code / Title 84 / Chapter 04 / Section 050
RCW 84.04.050: "Householder."
Status: in_force

"Householder" shall be taken to mean and include every person, married, in a state registered domestic partnership, or single, who resides within the state of Washington being the owner or holder of an estate or having a house or place of abode, either as owner or lessee.
RCW 84.14.090 — Washington Code / Title 84 / Chapter 14 / Section 090
RCW 84.14.090: Filing requirements for owner upon completion—Determination by city or county—Notice of intention by city or county not to file—Extension of deadline—Appeal.
Status: in_force

(1) Upon completion of rehabilitation or new construction for which an application for a limited tax exemption under this chapter has been approved and after issuance of the certificate of occupancy, the owner must file with the city or county the following: (a) A statement of the amount of rehabilitation or construction expenditures made with respect to each housing unit and the composite expenditures made in the rehabilitation or construction of the entire property; (b) A description of the work that has been completed and a statement that the rehabilitation improvements or new construction on the owner's property qualify the property for limited exemption under this chapter; (c) If applicable, a statement that the project meets the affordable housing requirements as described in this chapter; and (d) A statement that the work has been completed within three years of the issuance of the conditional certificate of tax exemption. (2) Within 30 days after receipt of the statements required under subsection (1) of this section, the authorized representative of the city or county must determine whether the work completed, and the affordability of the units, is consistent with the application and the contract approved by the city or county and is qualified for a limited tax exemption under this chapter. The city or county must also determine which specific improvements completed meet the requirements and required findings. (3) If the rehabilitation, conversion, or construction is completed within three years of the date the application for a limited tax exemption is filed under this chapter, or within an authorized extension of this time limit, and the authorized representative of the city or county determines that improvements were constructed consistent with the application and other applicable requirements, including if applicable, affordable housing requirements, and the owner's property is qualified for a limited tax exemption under this chapter, the city or county must file the certificate of tax exemption with the county assessor within 10 days of the expiration of the 30-day period provided under subsection (2) of this section. (4) The authorized representative of the city or county must notify the applicant that a certificate of tax exemption is not going to be filed if the authorized representative determines that: (a) The rehabilitation or new construction was not completed within three years of the application date, or within any authorized extension of the time limit; (b) The improvements were not constructed consistent with the application or other applicable requirements; (c) If applicable, the affordable housing requirements as described in this chapter were not met; or (d) The owner's property is otherwise not qualified for limited exemption under this chapter. (5) If the authorized representative of the city or county finds that construction or rehabilitation of multiple-unit housing was not completed within the required time period due to circumstances beyond the control of the owner and that the owner has been acting and could reasonably be expected to act in good faith and with due diligence, the governing authority or the city or county official authorized by the governing authority may extend the deadline for completion of construction or rehabilitation for a period not to exceed 24 consecutive months. For preliminary or final applications submitted on or before February 15, 2020, with any outstanding application requirements, such as obtaining a temporary certificate of occupancy, the city or county may choose to extend the deadline for completion for an additional five years. The five-year extension begins immediately following the completion of any outstanding applications or previously authorized extensions, whichever is later. (6) The governing authority may provide by ordinance for an appeal of a decision by the deciding officer or authority that an owner is not entitled to a certificate of tax exemption to the governing authority, a hearing examiner, or other city or county officer authorized by the governing authority to hear the appeal in accordance with such reasonable procedures and time periods as provided by ordinance of the governing authority. The owner may appeal a decision by the deciding officer or authority that is not subject to local appeal or a decision by the local appeal authority that the owner is not entitled to a certificate of tax exemption in superior court under RCW 34.05.510 through 34.05.598 , if the appeal is filed within 30 days of notification by the city or county to the owner of the decision being challenged.
RCW 84.44.030 — Washington Code / Title 84 / Chapter 44 / Section 030
RCW 84.44.030: Lumber and sawlogs.
Status: in_force

Lumber and sawlogs shall be assessed and taxed in the county and taxing district where the same may be situated at noon on the first day of January of the assessment year: PROVIDED, That if any lumber or sawlogs shall, at said time, be in intrastate transit from one point to another within the state, the same shall be assessed and taxed in the county and taxing districts of their destination.
RCW 84.38.010 — Washington Code / Title 84 / Chapter 38 / Section 010
RCW 84.38.010: Legislative finding and purpose.
Status: in_force

Savings once deemed adequate for retirement living have been rendered inadequate by increased tax rates, increased property values, and the failure of pension systems to adequately reflect such factors. It is therefore deemed necessary that the legislature, in addition to that tax exemption as provided for in RCW 84.36.381 through 84.36.389 as now or hereafter amended, allow retired persons to defer payment of special assessments on their residences, and to defer their real property tax obligations on their residences, an amount of up to eighty percent of their equity in said property. This deferral program is intended to assist retired persons in maintaining their dignity and a reasonable standard of living by residing in their own homes, providing for their own needs, and managing their own affairs without requiring assistance from public welfare programs.
RCW 89.08.050 — Washington Code / Title 84 / Chapter 08 / Section 050
RCW 89.08.050: Employees—Delegation—Quorum.
Status: in_force

The commission may employ an administrative officer, and such technical experts and such other agents and employees, permanent and temporary as it may require, and shall determine their qualifications, duties, and compensation. The commission may call upon the attorney general for such legal services as it may require. It shall have authority to delegate to its chair, to one or more of its members, to one or more agents or employees such duties and powers as it deems proper. As long as the commission and the office of financial management under the provisions of chapter 43.82 RCW deems it appropriate and financially justifiable to do so, the commission shall be supplied with suitable office accommodations at the central office of the department of ecology, and shall be furnished the necessary supplies and equipment. The commission shall organize annually and select a chair from among its members, who shall serve for one year from the date of the chair's selection. A majority of the commission shall constitute a quorum and all actions of the commission shall be by a majority vote of the members present and voting at a meeting at which a quorum is present.(1) The department of revenue shall: (a) Require individuals, partnerships, companies, associations and corporations to furnish information as to their capital, funded debts, investments, value of property, earnings, taxes and all other facts called for on these subjects so that the department may determine the taxable value of any property or any other fact it may consider necessary to carry out any duties now or hereafter imposed upon it, or may ascertain the relative burdens borne by all kinds and classes of property within the state, and for these purposes their records, books, accounts, papers and memoranda shall be subject to production and inspection, investigation and examination by the department, or any employee thereof designated by the department for such purpose, and any or all real and/or personal property in this state shall be subject to visitation, investigation, examination and/or listing at any and all times by the department or by any employee thereof designated by the department. (b) Summon witnesses to appear and testify on the subject of capital, funded debts, investments, value of property, earnings, taxes, and all other facts called for on these subjects, or upon any matter deemed material to the proper assessment of property, or to the investigation of the system of taxation, or the expenditure of public funds for state, county, district and municipal purposes: PROVIDED, HOWEVER, No person shall be required to testify outside of the county in which the taxpayer's residence, office or principal place of business, as the case may be, is located. Such summons shall be served in like manner as a subpoena issued out of the superior court and be served by the sheriff of the proper county, and such service certified by him or her to the department without compensation therefor. Persons appearing before the department in obedience to a summons shall in the discretion of the department receive the same compensation as witnesses in the superior court. (c) Thoroughly investigate all complaints which may be made to it of illegal, unjust or excessive taxation, and shall endeavor to ascertain to what extent and in what manner, if at all, the present system is inequal or oppressive. (2) Any member of the department or any employee thereof designated for that purpose may administer oaths to witnesses. (3)(a) In case any witness shall fail to obey the summons to appear, or refuse to testify, or shall fail or refuse to comply with any of the provisions of subsection (1)(a) or (b) of this section, such person, for each separate or repeated offense, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined in any sum not less than fifty dollars, nor more than five thousand dollars. (b) Any person who shall testify falsely is guilty of perjury and shall be punished under chapter 9A.72 RCW.
RCW 84.41.130 — Washington Code / Title 84 / Chapter 41 / Section 130
RCW 84.41.130: Assessor's annual reports.
Status: in_force

Each county assessor, before October 15th each year, shall prepare and submit to the department of revenue a detailed report of the progress made in the revaluation program in his or her county to the date of the report and be made a matter of public record. Such report shall be submitted upon forms supplied by the department of revenue and shall consist of such information as the department of revenue requires.
RCW 84.04.055 — Washington Code / Title 84 / Chapter 04 / Section 055
RCW 84.04.055: "Legal description."
Status: in_force

"Legal description" shall be given its commonly accepted meaning, but for property tax purposes, the parcel number is sufficient for the legal description.
RCW 84.34.220 — Washington Code / Title 84 / Chapter 34 / Section 220
RCW 84.34.220: Acquisition of open space, land, or rights to future development by certain entities—Developmental rights—"Conservation futures"—Acquisition—Restrictions.
Status: in_force

In accordance with the authority granted in RCW 84.34.210 , a county, city, town, metropolitan park district, metropolitan municipal corporation, nonprofit historic preservation corporation as defined in RCW 64.04.130 , or nonprofit nature conservancy corporation or association, as such are defined in RCW 84.34.250 , may specifically purchase or otherwise acquire, except by eminent domain, rights in perpetuity to future development of any open space land, farm and agricultural land, and timberland which are so designated under the provisions of chapter 84.34 RCW and taxed at current use assessment as provided by that chapter. For the purposes of chapter 243, Laws of 1971 ex. sess., such developmental rights shall be termed "conservation futures". The private owner may retain the right to continue any existing open space use of the land, and to develop any other open space use, but, under the terms of purchase of conservation futures, the county, city, town, metropolitan park district, metropolitan municipal corporation, nonprofit historic preservation corporation as defined in RCW 64.04.130 , or nonprofit nature conservancy corporation or association, as such are defined in RCW 84.34.250 , may forbid or restrict building thereon, or may require that improvements cannot be made without county, city, town, metropolitan park district, metropolitan municipal corporation, nonprofit historic preservation corporation as defined in RCW 64.04.130 , or nonprofit nature conservancy corporation or association, as such are defined in RCW 84.34.250 , permission. The land may be alienated or sold and used as formerly by the new owner, subject to the terms of the agreement made by the county, city, town, metropolitan park district, metropolitan municipal corporation, nonprofit historic preservation corporation as defined in RCW 64.04.130 , or nonprofit nature conservancy corporation or association, as such are defined in RCW 84.34.250 , with the original owner.
RCW 39.36.015 — Washington Code / Title 84 / Chapter 36 / Section 015
RCW 39.36.015: "Value of the taxable property" defined.
Status: in_force

Whenever used in chapter 42, Laws of 1970 ex. sess., the term "value of the taxable property" shall mean the actual value of the taxable property in a taxing district incurring indebtedness, as the term "taxing district" is defined in RCW 39.36.010 , to be ascertained by the last assessment for state and county purposes previous to the incurring of such indebtedness except that in incorporated cities the assessment shall be taken from the last assessment for city purposes, plus the timber assessed value for the district as defined in RCW 84.33.035 .(1) Each parcel of real property, and each personal property account, that has an assessed value of less than five hundred dollars is exempt from taxation. (2) This section does not apply to personal property to which the exemption from taxation under RCW 84.36.110 (2) may be applied or to real property which qualifies for preferential tax treatment under this chapter or chapter 84.14 , 84.26, 84.33, or 84.34 RCW.
RCW 84.33.145 — Washington Code / Title 84 / Chapter 33 / Section 145
RCW 84.33.145: Compensating tax.
Status: in_force

(1) If no later than thirty days after removal of designation under this chapter the owner applies for classification under: (a) RCW 84.34.020 (1); (b) RCW 84.34.020 (2); or (c) RCW 84.34.020 (3), unless the timberland classification and designated forestland program are merged under RCW 84.34.400 , then, for the purposes of (a), (b), or (c) of this subsection, the designated forestland may not be considered removed from designation for purposes of the compensating tax under RCW 84.33.140 until the application for current use classification under chapter 84.34 RCW is denied or the property is removed from classification under RCW 84.34.108 . (2) Upon removal of classification under RCW 84.34.108 , the amount of compensating tax due under this chapter is equal to: (a) The difference, if any, between the amount of tax last levied on the land as designated forestland and an amount equal to the new assessed valuation of the land when removed from classification under RCW 84.34.108 multiplied by the dollar rate of the last levy extended against the land, multiplied by (b) A number equal to: (i) The number of years the land was designated under this chapter, if the total number of years the land was designated under this chapter and classified under chapter 84.34 RCW is less than ten; or (ii) Ten minus the number of years the land was classified under chapter 84.34 RCW, if the total number of years the land was designated under this chapter and classified under chapter 84.34 RCW is at least ten. (3) Nothing in this section authorizes the continued designation under this chapter or defers or reduces the compensating tax imposed upon forestland not transferred to classification under subsection (1) of this section that does not meet the definition of forestland under RCW 84.33.035 . Nothing in this section affects the additional tax imposed under RCW 84.34.108 . (4) In a county with a population of more than six hundred thousand inhabitants or in a county with a population of at least two hundred forty-five thousand inhabitants that borders Puget Sound as defined in RCW 90.71.010 , no amount of compensating tax is due under this section if the removal from classification under RCW 84.34.108 results from a transfer of property described in RCW 84.34.108 (6).
RCW 84.48.120 — Washington Code / Title 84 / Chapter 48 / Section 120
RCW 84.48.120: Extension of state taxes.
Status: in_force

It shall be the duty of the assessor of each county, when the assessor shall have received from the state department of revenue the assessed valuation of the property of railroad and other companies assessed by the department of revenue and apportioned to the county, and placed the same on the tax rolls, and received the report of the department of revenue of the amount of taxes levied for state purposes, to compute the required percent on the assessed value of property in the county, and such state taxes shall be extended on the tax rolls. The rates so computed shall not be such as to raise a surplus of more than five percent over the total amount required by the department of revenue. Any surplus raised shall be remitted to the state in accordance with RCW 84.56.280 .
RCW 84.04.045 — Washington Code / Title 84 / Chapter 04 / Section 045
RCW 84.04.045: "County auditor."
Status: in_force

"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 title.
RCW 84.38.100 — Washington Code / Title 84 / Chapter 38 / Section 100
RCW 84.38.100: Lien of state, mortgage or purchase contract holder—Priority—Amount—Interest.
Status: in_force

Whenever a person's special assessment and/or real property tax obligation is deferred under the provisions of this chapter, the amount deferred and required to be paid pursuant to RCW 84.38.120 becomes a lien in favor of the state upon his or her property and has priority as provided in chapters 35.49 , 35.50, 36.35, and 84.60 RCW. However, the interest of a mortgage or purchase contract holder who is required to cosign a declaration of deferral under RCW 84.38.090 , has priority to such deferred lien. This lien may accumulate up to eighty percent of the amount of the claimant's equity value in the property and must bear interest at the rate of five percent per year from the time it could have been paid before delinquency until said obligation is paid. However, when taxes are deferred as provided in RCW 84.64.050 , the amount must bear interest at the rate of five percent per year from the date the declaration is filed until the obligation is paid or the date that the obligation is charged off as finally uncollectible. In the case of a mobile home, the department of licensing must show the state's lien on the certificate of title for the mobile home. In the case of all other property, the department of revenue must file a notice of the deferral with the county recorder or auditor.
RCW 84.56.010 — Washington Code / Title 84 / Chapter 56 / Section 010
RCW 84.56.010: Establishment of tax rolls by treasurer—Public record—Tax roll account—Authority to receive, collect taxes.
Status: in_force

On or before the first Monday in January next succeeding the date of levy of taxes the county treasurer shall establish tax rolls of his or her county as certified by the county assessor for such assessment year, and said rolls shall be preserved as a public record in the office of the county treasurer. The amount of said taxes levied and extended upon said rolls shall be charged to the treasurer in an account to be designated as treasurer's "Tax roll account" for . . . . . . and said rolls shall be full and sufficient authority for the county treasurer to receive and collect all taxes therein levied: PROVIDED, That the county treasurer shall in no case collect such taxes or issue receipts for the same or enter payment or satisfaction of such taxes upon said assessment rolls before the county treasurer has completed the tax roll for the current year's collection and provided the notification required by RCW 84.56.020 .
RCW 89.08.130 — Washington Code / Title 84 / Chapter 08 / Section 130
RCW 89.08.130: Notice of election.
Status: in_force

The commission shall give due notice of the election, which shall state generally the purpose of the election, the date thereof, the place and hours of voting, and set forth the boundaries of the proposed district. Only qualified district electors within the proposed district as determined by the commission may vote at the election. Each voter shall vote in the polling place nearest the voter's residence.(1) Any taxpayer or taxing unit feeling aggrieved by the action of any county board of equalization may appeal to the board of tax appeals by filing with the board of tax appeals in accordance with RCW 1.12.070 a notice of appeal within thirty days after the mailing of the decision of such board of equalization, which notice shall specify the actions complained of; and in like manner any county assessor may appeal to the board of tax appeals from any action of any county board of equalization. There shall be no fee charged for the filing of an appeal. The board shall transmit a copy of the notice of appeal to all named parties within thirty days of its receipt by the board. Appeals which are not filed as provided in this section shall be dismissed. The board of tax appeals shall require the board appealed from to file a true and correct copy of its decision in such action and all evidence taken in connection therewith, and may receive further evidence, and shall make such order as in its judgment is just and proper. (2) The board of tax appeals may enter an order, pursuant to subsection (1) of this section, that has effect up to the end of the assessment cycle used by the assessor, if there has been no intervening change in the value during that time.
RCW 84.04.095 — Washington Code / Title 84 / Chapter 04 / Section 095
RCW 84.04.095: Classification of components of irrigation systems.
Status: in_force

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 under this title.
RCW 84.40.315 — Washington Code / Title 84 / Chapter 40 / Section 315
RCW 84.40.315: Federal agencies and property taxable when federal law permits.
Status: in_force

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 and its agencies and instrumentalities and their property are hereby declared to be taxable, and shall be taxed under the existing laws of this state or any such laws hereafter enacted, whenever and in such manner as such taxation may be authorized or permitted under the laws of the United States.
RCW 84.37.030 — Washington Code / Title 84 / Chapter 37 / Section 030
RCW 84.37.030: Deferral program qualifications.
Status: in_force

A claimant may defer payment of fifty percent of special assessments or real property taxes, or both, listed on the annual tax statement in any year in which all of the following conditions are met: (1) The special assessments or property taxes must be imposed upon a residence that was occupied by the claimant as a principal place of residence as of January 1st of the year in which the assessments and taxes are due, subject to the exceptions allowed under RCW 84.36.381 (1); (2) The claimant must have combined disposable income, as defined in RCW 84.36.383 , of fifty-seven thousand dollars or less in the calendar year preceding the filing of the declaration; (3) The claimant must have paid one-half of the total amount of special assessments and property taxes listed on the annual tax statement for the year in which the deferral claim is made; (4) A deferral is not allowed for special assessments, property taxes, or both, levied for collection in the first five calendar years in which the person owns the residence; (5) The claimant who defers payment of special assessments or real property taxes, or both, listed on the annual tax statement under this section must also meet the conditions of RCW 84.38.030 (4) and (5); (6) The total amount deferred by a claimant under this chapter must not exceed forty percent of the amount of the claimant's equity value in the claimant's residence; and (7) The claimant may not defer taxes under both this chapter and chapter 84.38 RCW in the same tax year.
RCW 84.16.032 — Washington Code / Title 84 / Chapter 16 / Section 032
RCW 84.16.032: Access to books and records.
Status: in_force

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 of the state; and shall have the power, by summons signed by director and served in a like manner as a subpoena issued from courts of record, to compel witnesses to appear and give evidence and to produce books and papers. The director or any employee officially designated by the director is authorized to administer oaths to witnesses. The attendance of any witness may be compelled by attachment issued out of any superior court upon application to said court by the department, upon a proper showing that such witness has been duly served with a summons and has refused to appear before the said department. In case of the refusal of a witness to produce books, papers, documents, or accounts or to give evidence on matters material to the hearing, the department may institute proceedings in the proper superior court to compel such witness to testify, or to produce such books or papers and to punish him or her for the refusal. All summons and process issued by the department shall be served by the sheriff of the proper county and such service certified by him or her to the department of revenue without any compensation therefor. Persons appearing before the department in obedience to a summons, shall, in the discretion of the department, receive the same compensation as witnesses in the superior court. The records, books, accounts, and papers of each company shall be subject to visitation, investigation, or examination by the department, or any employee thereof officially designated by the director. All real and/or personal property of any company shall be subject to visitation, investigation, examination, and/or listing at any and all times by the department, or any person employed by the department.
RCW 84.55.120 — Washington Code / Title 84 / Chapter 55 / Section 120
RCW 84.55.120: Public hearing—Taxing district's revenue sources—Adoption of tax increase by ordinance or resolution.
Status: in_force

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(1) A taxing district, other than the state, that collects regular levies must hold a public hearing on revenue sources for the district's following year's current expense budget. The hearing must include consideration of possible increases in property tax revenues and must be held prior to the time the taxing district levies the taxes or makes the request to have the taxes levied. The county legislative authority, or the taxing district's governing body if the district is a city, town, or other type of district, must hold the hearing. For purposes of this section, "current expense budget" means that budget which is primarily funded by taxes and charges and reflects the provision of ongoing services. It does not mean the capital, enterprise, or special assessment budgets of cities, towns, counties, or special purpose districts. (2) If the taxing district is otherwise required to hold a public hearing on its proposed regular tax levy, a single public hearing may be held on this matter. (3)(a) Except as provided in (b) of this subsection (3), no increase in property tax revenue may be authorized by a taxing district, other than the state, except by adoption of a separate ordinance or resolution, pursuant to notice, specifically authorizing the increase in terms of both dollars and percentage. The ordinance or resolution may cover a period of up to two years, but the ordinance must specifically state for each year the dollar increase and percentage change in the levy from the previous year. (b) Exempt from the requirements of (a) of this subsection are increases in revenue resulting from the addition of: (i) New construction; (ii) Increases in assessed value due to construction of wind turbine, solar, biomass, and geothermal facilities, if such facilities generate electricity and the property is not included elsewhere under this section for purposes of providing an additional dollar amount. The property may be classified as real or personal property; (iii) Improvements to property; (iv) Any increase in the value of state-assessed property; and (v) Any increase in the assessed value of real property, as that term is defined in RCW 39.114.010 , within an increment area as designated by any local government in RCW 39.114.020 provided that such increase is not included elsewhere under this section. This subsection (3)(b)(v) does not apply to levies by the state or by port districts and public utility districts for the purpose of making required payments of principal and interest on general indebtedness. For the purposes of this subsection (3)(b)(v), "increment area" does not include increment areas that are not approved by the taxing district's governing body for participation in the tax increment project pursuant to RCW 39.114.020 (1)(c)(ii)(D).
RCW 84.36.042 — Washington Code / Title 84 / Chapter 36 / Section 042
RCW 84.36.042: Nonprofit organization, corporation, or association property used to provide housing for persons with developmental disabilities.
Status: in_force

(1) All real and personal property owned or leased by a nonprofit organization, corporation, or association to provide housing for eligible persons with developmental disabilities is exempt from property taxation, whether such housing is provided directly by the nonprofit organization, corporation, or association, or indirectly as allowed under (c) of this subsection. (a) To qualify for this exemption, the nonprofit organization, corporation, or association must be qualified for exemption under section 501(c)(3) of the internal revenue code of 1986 (26 U.S.C. Sec. 501(c)(3)). It must also have been organized for charitable purposes to create and preserve long-term affordable housing for low-income persons with developmental disabilities. (b) The housing must be occupied by eligible persons who have a low income. (c) Property that is owned or leased by a nonprofit organization, corporation, or association may be leased, sublet, or subject to a service agreement with a provider operating an adult family home under chapter 70.128 RCW that specifically provides services for persons with developmental disabilities, without regard to the nonprofit status of the operator of the adult family home. (2) As used in this section: (a) "Developmental disability" means the same as defined in RCW 71A.10.020 ; (b) "Eligible person" means the same as defined in RCW 71A.10.020 ; and (c) "Low income" means the adjusted gross income of the resident is at eighty percent or less of the median income adjusted for family size, as most recently determined by the federal department of housing and urban development for the county in which the housing is located and in effect as of January 1st of the assessment year for which the exemption is sought. "Adjusted gross income" is as defined in the federal internal revenue code of 1986, as it exists on June 11, 1998, or such subsequent date as the director may provide by rule consistent with the purpose of this section. (3) To be exempt under this section, the property must be used exclusively for the purposes for which the exemption is granted, except as provided in RCW 84.36.805 . (4) If the real or personal property for which exemption is sought is leased, the benefit of the exemption must inure to the nonprofit organization, corporation, or association leasing the property to provide the housing for persons with developmental disabilities.
RCW 84.68.110 — Washington Code / Title 84 / Chapter 68 / Section 110
RCW 84.68.110: Small claims recoveries—Recovery of erroneous taxes without court action.
Status: in_force

Whenever a taxpayer believes or has reason to believe that, through error in description, double assessments, or manifest errors in assessment which do not involve a revaluation of the property, he or she has been erroneously assessed or that a tax has been incorrectly extended against him or her upon the tax rolls, and the tax based upon such erroneous assessment or incorrect extension has been paid, such taxpayer may initiate a proceeding for the cancellation or reduction of the assessment of his or her property and the tax based thereon or for correction of the error in extending the tax on the tax rolls, and for the refund of the claimed erroneous tax or excessive portion thereof, by filing a petition therefor with the county assessor of the county in which the property is or was located or taxed, which petition shall legally describe the property, show the assessed valuation and tax placed against the property for the year or years in question and the taxpayer's reasons for believing that there was an error in the assessment within the meaning of RCW 84.68.110 through 84.68.150 , or in extending the tax upon the tax rolls and set forth the sum to which the taxpayer desires to have the assessment reduced or the extended tax corrected.
RCW 84.68.030 — Washington Code / Title 84 / Chapter 68 / Section 030
RCW 84.68.030: Judgment—Payment—County tax refund fund.
Status: in_force

In case it be determined in such action that said tax, or any portion thereof, so paid under protest, was unlawfully collected, judgment for recovery thereof and interest thereon at the rate specified in RCW 84.69.100 from date of payment, together with costs of suit, shall be entered in favor of plaintiff. In case the action is against a county and the judgment shall become final, the amount of such judgment, including interest at the rate specified in RCW 84.69.100 and costs where allowed, shall be paid out of the treasury of such county by the county treasurer upon warrants drawn by the county auditor against a fund in said treasury hereby created to be known and designated as the county tax refund fund. Such warrants shall be so issued upon the filing with the county auditor and the county treasurer of duly authenticated copies of such judgment, and shall be paid by the county treasurer out of any moneys on hand in said fund. If no funds are available in such county tax refund fund for the payment of such warrants, then such warrants shall bear interest in such cases and shall be callable under such conditions as are provided by law for county warrants, and such interest, if any, shall also be paid out of said fund.
RCW 84.41.080 — Washington Code / Title 84 / Chapter 41 / Section 080
RCW 84.41.080: Contracts for special assistance.
Status: in_force

Upon receiving a request from the county assessor, either upon his or her initiation or at the direction of the board of county commissioners, for special assistance in the county's revaluation program, the department of revenue may, before undertaking to render such special assistance, negotiate a contract with the board of county commissioners of the county concerned. Such contracts as are negotiated shall provide that the county will reimburse the state for fifty percent of the costs of such special assistance within three years of the date of expenditure of such costs. All such reimbursements shall be paid to the department of revenue for deposit to the state general fund. The department of revenue shall keep complete records of such contracts, including costs incurred, payments received, and services performed thereunder.
RCW 84.40.340 — Washington Code / Title 84 / Chapter 40 / Section 340
RCW 84.40.340: Verification by assessor of any list, statement, or schedule—Confidentiality, penalty.
Status: in_force

(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 or her trained and qualified deputy at any reasonable time may visit, investigate and examine any personal property, and for this purpose the records, accounts and inventories also shall be subject to any such visitation, investigation and examination which shall aid in determining the amount and valuation of such property. Such powers and duties may be performed at any office of the taxpayer in this state, and the taxpayer shall furnish or make available all such information pertaining to property in this state to the assessor although the records may be maintained at any office outside this state. (2) Any information or facts obtained pursuant to this section shall be used by the assessor only for the purpose of determining the assessed valuation of the taxpayer's property: PROVIDED, That such information or facts shall also be made available to the department of revenue upon request for the purpose of determining any sales or use tax liability with respect to personal property, and except in a civil or criminal judicial proceeding or an administrative proceeding in respect to penalties imposed pursuant to RCW 84.40.130 , to such sales or use taxes, or to the assessment or valuation for tax purposes of the property to which such information and facts relate, shall not be disclosed by the assessor or the department of revenue without the permission of the taxpayer to any person other than public officers or employees whose duties relate to valuation of property for tax purposes or to the imposition and collection of sales and use taxes, and any violation of this secrecy provision is a gross misdemeanor.
RCW 84.40.120 — Washington Code / Title 84 / Chapter 40 / Section 120
RCW 84.40.120: Oaths, who may administer—Criminal penalty for willful false listing.
Status: in_force

(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 authority to administer oaths. (2) Any person willfully making a false list, schedule, or statement under oath is guilty of perjury under chapter 9A.72 RCW.
RCW 84.40.110 — Washington Code / Title 84 / Chapter 40 / Section 110
RCW 84.40.110: Examination under oath—Default listing.
Status: in_force

When the assessor shall be of opinion that the person listing property for himself or herself or for any other person, company, or corporation, has not made a full, fair, and complete list of such property, he or she may examine such person under oath in regard to the amount of the property he or she is required to list, and if such person shall refuse to answer under oath, and a full discovery make, the assessor may list the property of such person, or his or her principal, according to his or her best judgment and information.
RCW 84.52.130 — Washington Code / Title 84 / Chapter 52 / Section 130
RCW 84.52.130: Fire protection district excess levies.
Status: in_force

The limitations imposed by RCW 84.52.050 through 84.52.056 , and 84.52.043 shall not prevent the levy of taxes by a fire protection district, when authorized so to do by the voters of a fire protection district in the manner and for the purposes and number of years allowable under Article VII, section 2(a) of the Constitution of this state. Elections for taxes shall be held in the year in which the levy is made, or in the case of propositions authorizing two-year through four-year levies for maintenance and operation support of a fire district, or authorizing two-year through six-year levies to support the construction, modernization, or remodeling of fire district facilities, in the year in which the first annual levy is made. Once additional tax levies have been authorized for maintenance and operation support of a fire protection district for a two-year through four-year period, no further additional tax levies for maintenance and operation support of the district for that period may be authorized. A special election may be called and the time fixed by the fire protection district commissioners, by giving notice by publication in the manner provided by law for giving notices of general elections, at which special election the proposition authorizing the excess levy shall be submitted in a form as to enable the voters favoring the proposition to vote "yes" and those opposed to vote "no."
RCW 84.36.865 — Washington Code / Title 84 / Chapter 36 / Section 865
RCW 84.36.865: Rules and regulations.
Status: in_force

The department of revenue of the state of Washington shall make such rules and regulations consistent with chapter 34.05 RCW and the provisions of this chapter as shall be necessary or desirable to permit its effective administration.
RCW 84.55.020 — Washington Code / Title 84 / Chapter 55 / Section 020
RCW 84.55.020: Limitation upon first levy for district created from consolidation.
Status: in_force

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Notwithstanding the limitation set forth in RCW 84.55.010 , the first levy for a taxing district created from consolidation of similar taxing districts must be set so that the regular property taxes payable in the following year do not exceed the limit factor multiplied by the sum of the amount of regular property taxes each component taxing district could have levied under RCW 84.55.092 plus the additional dollar amount calculated by multiplying the regular property tax rate of each component district for the preceding year by the increase in assessed value in each component district resulting from: (1) New construction; (2) Increases in assessed value due to construction of wind turbine, solar, biomass, and geothermal facilities, if such facilities generate electricity and the property is not included elsewhere under this section for purposes of providing an additional dollar amount. The property may be classified as real or personal property; (3) Improvements to property; (4) Any increase in the assessed value of state-assessed property; and (5) Any increase in the assessed value of real property, as defined in RCW 39.114.010 , within an increment area as designated by any local government under RCW 39.114.020 if the increase is not included elsewhere under this section. This subsection (5) does not apply to levies by the state or by port districts and public utility districts for the purpose of making required payments of principal and interest on general indebtedness. For the purposes of this subsection (5), "increment area" does not include increment areas that are not approved by the taxing district's governing body for participation in the tax increment project pursuant to RCW 39.114.020 (1)(c)(ii)(D).
RCW 84.36.120 — Washington Code / Title 84 / Chapter 36 / Section 120
RCW 84.36.120: Household goods and personal effects—Definitions.
Status: in_force

For the purposes of RCW 84.36.110 "head of a family" shall be construed to include a surviving spouse or surviving domestic partner who has neither remarried nor entered into a subsequent domestic partnership, any person receiving an old age pension under the laws of this state and any citizen of the United States, over the age of sixty-five years, who has resided in the state of Washington continuously for ten years. "Personal effects" shall be construed to mean and include such tangible property as usually and ordinarily attends the person such as wearing apparel, jewelry, toilet articles and the like. "Private motor vehicle" shall be construed to mean and include all motor vehicles used for the convenience or pleasure of the owner and carrying a licensing classification other than motor vehicle for hire, auto stage, auto stage trailer, motor truck, motor truck trailer or dealers' licenses. "Mobile home" shall be construed to mean and include all trailers of the type designed as facilities for human habitation and which are capable of being moved upon the public streets and highways and which are more than thirty-five feet in length or more than eight feet in width.
RCW 84.36.645 — Washington Code / Title 84 / Chapter 36 / Section 645
RCW 84.36.645: Semiconductor materials.
Status: in_force

(1) Machinery and equipment exempt under RCW 82.08.02565 or 82.12.02565 used in manufacturing semiconductor materials at a building exempt from sales and use tax and in compliance with the employment requirement under RCW 82.08.965 and 82.12.965 are exempt from property taxation. "Semiconductor materials" has the same meaning as provided in RCW 82.04.241 . (2) A person seeking this exemption must make application to the county assessor, on forms prescribed by the department. (3) A person claiming an exemption under this section must file a complete annual tax performance report with the department under RCW 82.32.534 . (4) This section applies to taxes levied for collection in the calendar year subsequent to the effective date of this section and thereafter. (5) Pursuant to RCW 82.32.790 , this section is contingent on the siting and commercial operation of a significant semiconductor microchip fabrication facility in the state of Washington. (6) This section expires January 1, 2034, unless the contingency in RCW 82.32.790 (2) occurs.
RCW 84.48.018 — Washington Code / Title 84 / Chapter 48 / Section 018
RCW 84.48.018: County board of equalization—Chair—Quorum.
Status: in_force

The members of each board of equalization shall meet and choose a chair. A majority of the board shall constitute a quorum.
RCW 84.34.055 — Washington Code / Title 84 / Chapter 34 / Section 055
RCW 84.34.055: Open space priorities—Open space plan and public benefit rating system.
Status: in_force

(1)(a) The county legislative authority may direct the county planning commission to set open space priorities and adopt, after a public hearing, an open space plan and public benefit rating system for the county. The plan shall consist of criteria for determining eligibility of lands, the process for establishing a public benefit rating system, and an assessed valuation schedule. The assessed valuation schedule shall be developed by the county assessor and shall be a percentage of market value based upon the public benefit rating system. The open space plan, the public benefit rating system, and the assessed valuations schedule shall not be effective until approved by the county legislative authority after at least one public hearing: PROVIDED, That any county which has complied with the procedural requisites of chapter 393, Laws of 1985, prior to July 28, 1985, need not repeat those procedures in order to adopt an open space plan pursuant to chapter 393, Laws of 1985. (b) County legislative authorities, in open space plans, public benefit rating systems, and assessed valuation schedules, shall give priority consideration to lands used for buffers that are planted with or primarily contain native vegetation. (c) "Priority consideration" as used in this section may include, but is not limited to, establishing classification eligibility and maintenance criteria for buffers meeting the requirements of (b) of this subsection. (d) County legislative authorities shall meet the requirements of (b) of this subsection no later than July 1, 2006, unless buffers already receive priority consideration in the existing open space plans, public benefit rating systems, and assessed valuation schedules. (2) In adopting an open space plan, recognized sources shall be used unless the county does its own survey of important open space priorities or features, or both. Recognized sources include but are not limited to the natural heritage database; the state office of historic preservation; the recreation and conservation office inventory of dry accretion beach and shoreline features; state, national, county, or city registers of historic places; the shoreline master program; or studies by the parks and recreation commission and by the departments of fish and wildlife and natural resources. Features and sites may be verified by an outside expert in the field and approved by the appropriate state or local agency to be sent to the county legislative authority for final approval as open space. (3) When the county open space plan is adopted, owners of open space lands then classified under this chapter shall be notified in the same manner as is provided in RCW 84.40.045 of their new assessed value. These lands may be removed from classification, upon request of owner, without penalty within thirty days of notification of value. (4) The open space plan and public benefit rating system under this section may be adopted for taxes payable in 1986 and thereafter.
RCW 84.36.301 — Washington Code / Title 84 / Chapter 36 / Section 301
RCW 84.36.301: Legislative finding and declaration for RCW 84.36.300.
Status: in_force

The legislature hereby finds and declares that to promote the policy of a free and uninhibited flow of commerce as established by federal constitutional and legislative dictate, it is desirable to exempt from property taxation, according to the provisions of RCW 84.36.300 , certain parts and equipment coming into the state of Washington to be placed in vehicles which are then transferred to the possession of out-of-state owners. The legislature further recognizes that the temporary existence of these parts and equipment within the state justifies a tax exempt status which serves to encourage the manufacture and assemblage of vehicles within the state thereby promoting increased economic activity and jobs for our residents.
RCW 84.36.032 — Washington Code / Title 84 / Chapter 36 / Section 032
RCW 84.36.032: Administrative offices of nonprofit religious organizations.
Status: in_force

The real and personal property of the administrative offices of nonprofit recognized religious organizations shall be exempt to the extent that the property is used for the administration of the religious programs of the organization and such other programs as would be exempt under RCW 84.36.020 and 84.36.030 as now or hereafter amended. The provisions of RCW 84.36.020 (2)(b) apply to this section.
RCW 84.40.080 — Washington Code / Title 84 / Chapter 40 / Section 080
RCW 84.40.080: Listing omitted property or improvements.
Status: in_force

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 year, at the value for the preceding year, or if not then valued, at such value as the assessor shall determine for the preceding year, and such value shall be stated separately from the value of any other year. Where improvements have not been valued and assessed as a part of the real estate upon which the same may be located, as evidenced by the assessment rolls, they may be separately valued and assessed as omitted property under this section. No such assessment shall be made in any case where a bona fide purchaser, encumbrancer, or contract buyer has acquired any interest in said property prior to the time such improvements are assessed. When such an omitted assessment is made, the taxes levied thereon may be paid within one year of the due date of the taxes for the year in which the assessment is made without penalty or interest. In the assessment of personal property, the assessor shall assess the omitted value not reported by the taxpayer as evidenced by an inspection of either the property or the books and records of said taxpayer by the assessor.
RCW 84.09.070 — Washington Code / Title 84 / Chapter 09 / Section 070
RCW 84.09.070: Authority of operating agencies to levy taxes.
Status: in_force

Nothing in this title may be deemed to grant to any operating agency organized under chapter 43.52 RCW, or a project of any such operating agency, the authority to levy any tax or assessment not otherwise authorized by law.
RCW 84.52.787 — Washington Code / Title 84 / Chapter 52 / Section 787
RCW 84.52.787: Cemetery district levy authorized.
Status: in_force

See RCW 68.52.290 and 68.52.310 .
RCW 84.55.060 — Washington Code / Title 84 / Chapter 55 / Section 060
RCW 84.55.060: Rate rules—Educational program—Other necessary action.
Status: in_force

The department of revenue shall adopt rules relating to the calculation of tax rates and the limitation in RCW 84.55.010 , conduct an educational program on this subject, and take any other action necessary to insure compliance with the statutes and rules on this subject.
RCW 84.41.010 — Washington Code / Title 84 / Chapter 41 / Section 010
RCW 84.41.010: Declaration of policy.
Status: in_force

Recent comprehensive studies by the legislative council have disclosed gross inequality and nonuniformity in valuation of real property for tax purposes throughout the state. Serious nonuniformity in valuations exists both between similar property within the various taxing districts and between general levels of valuation of the various counties. Such nonuniformity results in inequality in taxation contrary to standards of fairness and uniformity required and established by the Constitution and is of such flagrant and widespread occurrence as to constitute a grave emergency adversely affecting state and local government and the welfare of all the people. Traditional public policy of the state has vested large measure of control in matters of property valuation in county government, and the state hereby declares its purpose to continue such policy. However, present statutes and practices thereunder have failed to achieve the measure of uniformity required by the Constitution; the resultant widespread inequality and nonuniformity in valuation of property can and should no longer be tolerated. It thus becomes necessary to require general revaluation of property throughout the state.
RCW 84.64.005 — Washington Code / Title 84 / Chapter 64 / Section 005
RCW 84.64.005: Definitions.
Status: in_force

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Date of delinquency" means the date when taxes first became delinquent. (2) "Electronic funds transfer" has the same meaning as provided in RCW 82.32.085 . (3) "Interest" means interest and penalties. (4) "Taxes;" "taxes, interest, and costs;" and "taxes, interest, or costs" include any assessments and amounts deferred under chapters 84.37 and 84.38 RCW, where the assessments and deferred amounts are included in a certificate of delinquency by the county treasurer.
RCW 84.55.050 — Washington Code / Title 84 / Chapter 55 / Section 050
RCW 84.55.050: Election to authorize increase in regular property tax levy—Limited propositions—Procedure.
Status: in_force

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(1) Subject to any otherwise applicable statutory dollar rate limitations, regular property taxes may be levied by or for a taxing district in an amount exceeding the limitations provided for in this chapter if such levy is authorized by a proposition approved by a majority of the voters of the taxing district voting on the proposition at a general election held within the district or at a special election within the taxing district called by the district for the purpose of submitting such proposition to the voters. Any election held pursuant to this section shall be held not more than 12 months prior to the date on which the proposed levy is to be made, except as provided in subsection (2) of this section. The ballot of the proposition shall state the dollar rate proposed and shall clearly state the conditions, if any, which are applicable under subsection (4) of this section. (2) Subject to statutory dollar limitations, a proposition placed before the voters under this section may authorize annual increases in levies for multiple consecutive years, up to six consecutive years, during which period each year's authorized maximum legal levy shall be used as the base upon which an increased levy limit for the succeeding year is computed, but the ballot proposition must state the dollar rate proposed only for the first year of the consecutive years and must state the limit factor, or a specified index to be used for determining a limit factor, such as the consumer price index, which need not be the same for all years, by which the regular tax levy for the district may be increased in each of the subsequent consecutive years. Elections for this purpose must be held at a primary or general election. The title of each ballot measure must state the limited purposes for which the proposed annual increases during the specified period of up to six consecutive years shall be used. (3) After a levy authorized pursuant to this section is made, the dollar amount of such levy may not be used for the purpose of computing the limitations for subsequent levies provided for in this chapter, unless the ballot proposition expressly states that the levy made under this section will be used for this purpose. (4) If expressly stated, a proposition placed before the voters under subsection (1) or (2) of this section may: (a) Use the dollar amount of a levy under subsection (1) of this section, or the dollar amount of the final levy under subsection (2) of this section, for the purpose of computing the limitations for subsequent levies provided for in this chapter; (b) Limit the period for which the increased levy is to be made under (a) of this subsection; (c) Limit the purpose for which the increased levy is to be made under (a) of this subsection, but if the limited purpose includes making redemption payments on bonds; (i) For the county in which the state capitol is located, the period for which the increased levies are made may not exceed 25 years; and (ii) For districts other than a district under (c)(i) of this subsection, the period for which the increased levies are made may not exceed nine years; (d) Set the levy or levies at a rate less than the maximum rate allowed for the district; (e) Provide that the exemption authorized by RCW 84.36.381 will apply to the levy of any additional regular property taxes authorized by voters; or (f) Include any combination of the conditions in this subsection. (5) Except as otherwise expressly stated in an approved ballot measure under this section, subsequent levies shall be computed as if: (a) The proposition under this section had not been approved; and (b) The taxing district had made levies at the maximum rates which would otherwise have been allowed under this chapter during the years levies were made under the proposition.
RCW 84.36.035 — Washington Code / Title 84 / Chapter 36 / Section 035
RCW 84.36.035: Property used by qualifying blood, tissue, or blood and tissue banks.
Status: in_force

(1) The following property is exempt from taxation: All property, whether real or personal, belonging to or leased by any nonprofit corporation or association and used exclusively in the business of a qualifying blood bank, a qualifying tissue bank, or a qualifying blood and tissue bank, or in the administration of these businesses. If the real or personal property is leased, the benefit of the exemption shall inure to the nonprofit corporation or association. (2) The definitions in RCW 82.04.324 apply to this section. (3) To be exempt under this section, the property must be used exclusively for the purposes for which exemption is granted, except as provided in RCW 84.36.805 .
RCW 84.34.240 — Washington Code / Title 84 / Chapter 34 / Section 240
RCW 84.34.240: Acquisition of open space, etc., land or rights to future development by certain entities—Conservation futures fund—Additional requirements, authority.
Status: in_force

Conservation futures are a useful tool for counties to preserve lands of public interest for future generations. Counties are encouraged to use some conservation futures as one tool for salmon preservation purposes. (1) Any board of county commissioners may establish by resolution a special fund which may be termed a conservation futures fund to which it may credit all taxes levied pursuant to RCW 84.34.230 . Amounts placed in this fund may be used for the purpose of acquiring rights and interests in real property pursuant to the terms of RCW 84.34.210 and 84.34.220 , and for the maintenance and operation of any property acquired with these funds. (2)(a) Generally, the amount of revenue used for maintenance and operations of real property, the rights or interests of which were acquired pursuant to the terms of RCW 84.34.210 and 84.34.220 , may not exceed fifteen percent of the total amount collected from the tax levied under RCW 84.34.230 in the preceding calendar year. Revenues from this tax may not be used to supplant existing maintenance and operation funding. (b) A county may use up to twenty-five percent of the total amount for maintenance and operations of real property, the rights and interests of which were acquired pursuant to the terms of RCW 84.34.210 and 84.34.220 , which may not be used to supplant existing maintenance and operation funding, if the county has: (i) Acquired rights and interests in four hundred or more acres of real property under RCW 84.34.210 and 84.34.220 ; and (ii) Collected a conservation futures levy for twenty or more years. (3) Any rights or interests in real property acquired under this section must be located within the assessing county. The county must determine if the rights or interests in real property acquired with these funds would reduce the capacity of land suitable for development necessary to accommodate the allocated housing and employment growth, as adopted in the countywide planning policies. When actions are taken that reduce capacity to accommodate planned growth, the jurisdiction must adopt reasonable measures to increase the capacity lost by such actions. (4) In counties greater than one hundred thousand in population, the board of county commissioners or county legislative authority shall develop a process to help ensure distribution of the tax levied under RCW 84.34.230 , over time, throughout the county. (5)(a) Between July 24, 2005, and July 1, 2008, the county legislative authority of a county with a population density of fewer than four persons per square mile may enact an ordinance offering a ballot proposal to the people of the county to determine whether or not the county legislative authority may make a one-time emergency reallocation of unspent conservation futures funds to pay for other county government purposes, where such conservation futures funds were originally levied under RCW 84.34.230 but never spent to acquire rights and interests in real property. (b) Upon adoption by the county legislative authority of a ballot proposal ordinance under (a) of this subsection the county auditor shall: (i) Confer with the county legislative authority and review any proposal to the people as to form and style; (ii) give the ballot proposal a number, which thereafter must be the identifying number for the proposal; (iii) transmit a copy of the proposal to the prosecuting attorney; and (iv) submit the proposal to the people at the next general or special election that is not less than ninety days after the adoption of the ordinance by the county legislative authority. (c) The county prosecuting attorney must within fifteen working days of receipt of the proposal compose a concise statement, posed as a positive question, not to exceed twenty-five words, which shall express and give a true and impartial statement of the proposal. Such concise statement must be the ballot title. (d) If the measure is affirmed by a majority voting on the issue it shall become effective ten days after the results of the election are certified. (6) Nothing in this section may be construed as limiting in any manner methods and funds otherwise available to a county for financing the acquisition of such rights and interests in real property.
RCW 84.69.070 — Washington Code / Title 84 / Chapter 69 / Section 070
RCW 84.69.070: Refunds with respect to taxing districts—Administrative expenses—Disposition of funds upon expiration of refund orders.
Status: in_force

Refunds ordered with respect to taxing districts, including interest as provided in RCW 84.69.100 , shall be paid by checks drawn by the county treasurer upon such available funds, if any, as the taxing districts may have on deposit in the county treasury, or in the event such funds are insufficient, then out of funds subsequently accruing to such taxing district and on deposit in the county treasury. When such refunds are made as a result of taxes paid under levies or statutes adjudicated to be illegal or unconstitutional all administrative costs including interest paid on the refunds incurred by the county treasurer in making such refunds shall be a charge against the funds of such districts and/or the state on a pro rata basis until the county current expense fund is fully reimbursed for the administrative expenses incurred in making such refund: PROVIDED, That whenever orders for refunds of ad valorem taxes promulgated by the county treasurer or county legislative authority and unpaid checks shall expire and become void as provided in RCW 84.69.110 , then any moneys remaining in a refund account established by the county treasurer for any taxing district may be transferred by the county treasurer from such refund account to the county current expense fund to reimburse the county for the administrative expense incurred in making refunds as prescribed herein. Any excess then remaining in the taxing district refund account may then be transferred by the county treasurer to the current expense fund of the taxing district for which the tax was originally levied and collected.
RCW 84.55.015 — Washington Code / Title 84 / Chapter 55 / Section 015
RCW 84.55.015: Restoration of regular levy.
Status: in_force

(1) If a taxing district has not levied for the last seven calendar years and elects to restore a regular property tax levy, then the amount of the first restored levy must result in a tax rate that does not exceed the statutory rate limit applicable to the taxing district's regular property tax levy. (2) If a taxing district has not levied for the last six or fewer calendar years and elects to restore a regular property tax levy, then the first restored levy must not exceed the maximum levy amount allowed by the levy limit that would have been imposed had the taxing district continuously levied.
RCW 84.37.901 — Washington Code / Title 84 / Chapter 37 / Section 901
RCW 84.37.901: Application—2007 sp.s. c 2.
Status: in_force

This act applies to taxes due and payable after April 30, 2008, and thereafter.
RCW 84.52.811 — Washington Code / Title 84 / Chapter 52 / Section 811
RCW 84.52.811: Intercounty river control agreement levy authorized.
Status: in_force

See RCW 86.13.010 and 86.13.030 .
RCW 84.48.014 — Washington Code / Title 84 / Chapter 48 / Section 014
RCW 84.48.014: County board of equalization—Composition of board—Appointment—Qualifications.
Status: in_force

The board of equalization of each county shall consist of not less than three nor more than seven members including alternates. Such members shall be appointed by a majority of the members of the county legislative authority, and shall be selected based upon the qualifications established by rule by the department of revenue and shall not be a holder of any elective office nor be an employee of any elected official: PROVIDED, HOWEVER, The county legislative authority may itself constitute the board at its discretion. Any member who does not attend the school required by RCW 84.48.042 within one year of appointment or reappointment shall be barred from serving as a member of the board of equalization unless this requirement is waived for the member by the department for just cause.
RCW 84.12.270 — Washington Code / Title 84 / Chapter 12 / Section 270
RCW 84.12.270: Annual assessment—Sources of information.
Status: in_force

The department of revenue must annually make an assessment of the operating property of all companies. Between the fifteenth day of March and the first day of July of each year the department must prepare an initial assessment roll upon which the department must enter and assess the true and fair value of all the operating property of each of such companies as of the first day of January of the year in which the assessment is made. The department must finalize the assessment roll by the twentieth day of August of each year. For the purpose of determining the true and fair value of such property the department of revenue may inspect the property belonging to the companies and may take into consideration any information or knowledge obtained by the department from an examination and inspection of such property, or of the books, records, and accounts of such companies, the statements filed as required by this chapter, the reports, statements, or returns of such companies filed in the office of any board, office, or commission of this state or any county thereof, the earnings and earning power of such companies, the franchises owned or used by such companies, the true and fair valuation of any and all property of such companies, whether operating or nonoperating property, and whether situated within or outside the state, and any other facts, evidence, or information that may be obtainable bearing upon the value of the operating property. However, in no event may any statement or report required from any company by this chapter be conclusive upon the department of revenue in determining the amount, character, and true and fair value of the operating property of such company.
RCW 84.33.175 — Washington Code / Title 84 / Chapter 33 / Section 175
RCW 84.33.175: Application of tax—Sale of land to governmental agency with reservation of rights to timber—Conveyance by governmental agency of trees.
Status: reserved

The excise tax imposed under this chapter applies to forest trees harvested after April 4, 1986, from lands sold to any governmental agency by warranty deed or contract where the seller reserved to itself the right to take all merchantable timber for a specific period of years, or in perpetuity, and to forest trees harvested after April 4, 1986, that any governmental agency, by quit claim deed, as partial consideration for payment of the purchase price, conveyed for a specific period of years, or in perpetuity, all forest trees, standing, growing, or lying on the described land, to the taxpayer, regardless of the date on which the contract was entered.
RCW 84.56.330 — Washington Code / Title 84 / Chapter 56 / Section 330
RCW 84.56.330: Payment by mortgagee or other lienholder.
Status: in_force

Any person who has a lien by mortgage or otherwise, upon any real property upon which any taxes have not been paid, may pay such taxes, and the interest, penalty and costs thereon; and the receipt of the county treasurer or other collecting official shall constitute an additional lien upon such land, to the amount therein stated, and the amount so paid and the interest thereon at the rate specified in the mortgage or other instrument shall be collectible with, or as a part of, and in the same manner as the amount secured by the original lien: PROVIDED, That the person paying such taxes shall pay the same as mortgagee or other lienholder and shall procure the receipt of the county treasurer therefor, showing the mortgage or other lien relationship of the person paying such taxes, and the same shall have been recorded with the county auditor of the county wherein the said real estate is situated, within ten days after the payment of such taxes and the issuance of such receipt. It shall be the duty of any treasurer issuing such receipt to make notation thereon of the lien relationship claim of the person paying such taxes. It shall be the duty of the county auditor in such cases to index and record such receipts in the same manner as provided for the recording of liens on real estate, upon the payment to the county auditor of the appropriate recording fees by the person presenting the same for recording: AND PROVIDED FURTHER, That in the event the above provision be not complied with, the lien created by any such payment shall be subordinate to the liens of all mortgages or encumbrances upon such real property, which are senior to the mortgage or other lien of the person so making such payment.
RCW 84.37.010 — Washington Code / Title 84 / Chapter 37 / Section 010
RCW 84.37.010: Findings—Intent.
Status: in_force

(1) The legislature finds that there are an increasing number of economic and financial pressures causing hardships to many homeowners in the state of Washington. The legislature finds that the current housing crisis is a key barometer of the insecure economic situation facing working Washington families. The legislature finds that, among those hardships, increases in property taxes lead to undue stress on family budgets causing some homeowners to be at risk of losing their homes. The legislature finds that financial practices nationwide have led to an increasingly destabilized housing market across the country with impacts now being felt here in Washington. The legislature further finds that by establishing a property tax deferral program homeowners will be able to remain in their homes. The legislature further finds that acting now to stabilize the housing market is an important public purpose. (2) It is the intent of the legislature to: (a) Provide a property tax safe harbor for families in economic crisis; and (b) prevent existing homeowners from being driven from their homes because of overly burdensome property taxes.
RCW 84.38.160 — Washington Code / Title 84 / Chapter 38 / Section 160
RCW 84.38.160: Payment of part or all of deferred taxes authorized.
Status: in_force

Any person may at any time pay a part or all of the deferred taxes but such payment shall not affect the deferred tax status of the property.
RCW 84.20.050 — Washington Code / Title 84 / Chapter 20 / Section 050
RCW 84.20.050: Railroads excepted.
Status: in_force

This chapter shall not apply to railroad easements or property.
RCW 84.38.050 — Washington Code / Title 84 / Chapter 38 / Section 050
RCW 84.38.050: Renewal of deferral—Forms—Notice to renew—Limitation upon special assessment deferral amount.
Status: in_force

(1)(a) Declarations to defer property taxes for all years following the first year may be made by filing with the county assessor no later than thirty days before the tax is due a renewal form, prescribed by the department of revenue and supplied by the county assessor, which affirms the continued eligibility of the claimant. (b) In January of each year, the county assessor must send to each claimant who has been granted deferral of ad valorem taxes for the previous year renewal forms and notice to renew. (2) Declarations to defer special assessments must be made by filing with the assessor no later than thirty days before the special assessment is due on a form to be prescribed by the department of revenue and supplied by the county assessor. Upon approval, the full amount of special assessments upon such claimant's residence must be deferred but not to exceed an amount equal to eighty percent of the claimant's equity value in said property.
RCW 84.36.310 — Washington Code / Title 84 / Chapter 36 / Section 310
RCW 84.36.310: Requirements for exemption under RCW 84.36.300.
Status: in_force

Any person claiming the exemption provided for in RCW 84.36.300 shall file such claim with his or her listing of personal property as provided by RCW 84.40.040 . The claim shall be in the form prescribed by the department of revenue, and shall require such information as the department deems necessary to substantiate the claim.
RCW 84.39.050 — Washington Code / Title 84 / Chapter 39 / Section 050
RCW 84.39.050: Failure to reside on property—Repayment.
Status: in_force

If the claimant receiving assistance under RCW 84.39.010 ceases to reside permanently on the property for which the claim is made between the date of filing the declaration and December 15th of that year, the amount of assistance otherwise allowable under RCW 84.39.010 shall not be allowed for that portion of the year in which the claimant was not qualified, and that amount shall constitute a lien on the property in favor of the state and shall have priority as provided in chapter 84.60 RCW until repaid to the department.
RCW 84.52.080 — Washington Code / Title 84 / Chapter 52 / Section 080
RCW 84.52.080: Extension of taxes on rolls—Form of certificate—Delivery to treasurer.
Status: in_force

(1) The county assessor must extend the taxes upon the tax rolls in the form prescribed in this section. The rate percent necessary to raise the amounts of taxes levied for state and county purposes, and for purposes of taxing districts coextensive with the county, must be computed upon the assessed value of the property of the county. The rate percent necessary to raise the amount of taxes levied for any taxing district within the county must be computed upon the assessed value of the property of the district. All taxes assessed against any property must be added together and extended on the rolls in a column headed consolidated or total tax. In extending any tax, whenever the tax amounts to a fractional part of a cent greater than one-half of a cent it must be rounded up to one cent, and whenever it amounts to one-half of a cent or less it must be dropped. The amount of all taxes must be entered in the proper columns, as shown by entering the rate percent necessary to raise the consolidated or total tax and the total tax assessed against the property. (2) For the purpose of computing the rate necessary to raise the amount of any excess levy in a taxing district entitled to a distribution under RCW 84.33.081 , other than the state, the county assessor must add the district's timber assessed value, as defined in RCW 84.33.035 , to the assessed value of the property. However, for school districts enrichment levies, only one-half of the district's timber assessed value or eighty percent of the timber roll of the district in calendar year 1983 as determined under chapter 84.33 RCW, whichever is greater, must be added to the assessed value of the property. (3) Upon the completion of such tax extension, it is the duty of the county assessor to make in each assessment book, tax roll or list a certificate in the following form: I, . . . . . ., assessor of . . . . . . county, state of Washington, do hereby certify that the foregoing is a correct list of taxes levied on the real and personal property in the county of . . . . . . for the year two thousand . . . . . . Witness my hand this . . . . day of . . . . . ., 20. . . . . . ., County Assessor (4) The county assessor must deliver the tax rolls to the county treasurer, on or before the fifteenth day of January, taking a receipt from the treasurer. At the same time, the county assessor must provide the county auditor with an abstract of the tax rolls showing the total amount of taxes collectible in each of the taxing districts.
RCW 84.36.570 — Washington Code / Title 84 / Chapter 36 / Section 570
RCW 84.36.570: Nonprofit organizations—Property used for agricultural research and education programs.
Status: in_force

(1) All real and personal property owned by a nonprofit organization, corporation, or association to provide a demonstration farm with research and extension facilities, a public agricultural museum, and an educational tour site, which is used by a state university for agricultural research and education programs, is exempt from property taxation. This exemption includes all real and personal property that may be used in the production and sale of agricultural products, not to exceed fifty acres, if the income is used to further the purposes of the organization, corporation, or association. (2) To qualify for this exemption: (a) The nonprofit organization, corporation, or association must be qualified for exemption under section 501(c)(3) of the internal revenue code of 1986 (26 U.S.C. Sec. 501(c)(3)); and (b) The property must be used exclusively for the purposes for which the exemption is granted, except as provided in RCW 84.36.805 .
RCW 84.55.040 — Washington Code / Title 84 / Chapter 55 / Section 040
RCW 84.55.040: Increase in statutory dollar rate limitation.
Status: in_force

If by reason of the operation of RCW 84.52.043 and 84.52.050 , as now or hereafter amended the statutory dollar rate limitation applicable to the levy by a taxing district has been increased over the statutory millage limitation applicable to such taxing district's levy in the preceding year, the limitation on the dollar rate amount of a levy provided for in this chapter shall be increased by multiplying the otherwise dollar limitation by a fraction, the numerator of which is the increased dollar limitation and the denominator of which is the dollar limitation for the prior year.
RCW 84.16.010 — Washington Code / Title 84 / Chapter 16 / Section 010
RCW 84.16.010: Definitions.
Status: in_force

For the purposes of this chapter and unless otherwise required by the context: (1) The term "department" without other designation means the department of revenue of the state of Washington. (2) The term "private car company" or "company" shall mean and include any person, copartnership, association, company or corporation owning, controlling, operating or managing stock cars, furniture cars, refrigerator cars, fruit cars, poultry cars, tank cars or any other kind of cars, used for transportation of property, by or upon railroad lines running in, into or through the state of Washington when such railroad lines are not owned or leased by such person, copartnership, association, company or corporation; or owning, controlling, operating or managing sleeping cars, parlor cars, buffet cars, tourist cars or any other kind of cars, used for transportation of persons by or upon railroads on lines running in, into or through the state of Washington, when such railroad lines are not owned or leased by such person, copartnership, association, company or corporation and upon which an extra charge in addition to the railroad transportation fare is made. (3) The term "operating property" shall mean and include all rolling stock and car equipment owned by any private car company, or held by it as occupant, lessee or otherwise, including its franchises used and reasonably necessary in carrying on the business of such company; and in the case of rolling stock and car equipment used partly within and partly without the state, shall mean and include a proportion of such rolling stock and car equipment to be determined as in this chapter provided; and all such property shall, for the purposes of this chapter be deemed personal property.
RCW 84.40.150 — Washington Code / Title 84 / Chapter 40 / Section 150
RCW 84.40.150: Sick or absent persons—May report to board of equalization.
Status: in_force

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 the assessor such statement, such person or his or her agent having charge of such property, may, at any time before the close of the session of the board of equalization, make out and deliver to said board a statement of the same as required by this title, and the board shall, in such case, make an entry thereof, and correct the corresponding item or items in the return made by the assessor, as the case may require; but no such statement shall be received by the said board from any person who refused or neglected to make oath to his or her statement when required by the assessor as provided herein; nor from any person unless he or she makes and files with the said board an affidavit that he or she was absent from his or her county, without design to avoid the listing of his or her property, or was prevented by sickness from giving the assessor the required statement when called on for that purpose.
RCW 84.36.379 — Washington Code / Title 84 / Chapter 36 / Section 379
RCW 84.36.379: Residences—Property tax exemption—Findings.
Status: in_force

The legislature finds that the property tax exemption authorized by Article VII, section 10 of the state Constitution should be made available on the basis of a retired person's ability to pay property taxes and that the best measure of a retired person's ability to pay taxes is that person's disposable income as defined in RCW 84.36.383 . The legislature further finds that veterans with one hundred percent service-connected disabilities have given so much to our country that they deserve property tax relief.
RCW 84.36.012 — Washington Code / Title 84 / Chapter 36 / Section 012
RCW 84.36.012: Tribal property exemption—Application.
Status: in_force

(1) To qualify in any year for exempt status for real or personal property used exclusively for essential government services under RCW 84.36.010 , a federally recognized Indian tribe must file an initial application with the department of revenue on or before October 1st of the prior year. All applications must be filed on forms prescribed by the department and signed by an authorized agent of the federally recognized tribe. (2) If the use for essential government services is based in whole or in part on economic development, the application must also include: (a) If the economic development activities are those of a lessee, a declaration from both the federally recognized tribe and the lessee confirming a lease agreement exists for the exempt tax year. (b) If the property is subject to the payment in lieu of leasehold excise tax as described in RCW 82.29A.055 , a declaration from both the federally recognized tribe and the county in which the property is located confirming that an agreement exists for the exempt tax year regarding the amount for the payment in lieu of leasehold excise tax. (3) A federally recognized Indian tribe which files an application under the requirements of subsection (2) of this section , must file an annual renewal application, on forms prescribed by the department of revenue, on or before October 1st of each year. The application must contain a declaration certifying the continuing exempt status of the real or personal property, and that the lease agreement or agreement for payment in lieu of leasehold excise tax continue in good standing, or that a new lease or agreement exists.
RCW 84.38.070 — Washington Code / Title 84 / Chapter 38 / Section 070
RCW 84.38.070: Ceasing to reside permanently on property subject to deferral declaration.
Status: in_force

If the claimant declaring his or her intention to defer special assessments or real property tax obligations under this chapter ceases to reside permanently on the property for which the declaration to defer is made between the date of filing the declaration and December 15th of that year, the deferral otherwise allowable under this chapter is not allowed on such tax roll. However, this section does not apply where the claimant dies, leaving a spouse, domestic partner, heir, or devisee surviving, who is also eligible for deferral of special assessment and/or property taxes.
RCW 84.55.047 — Washington Code / Title 84 / Chapter 55 / Section 047
RCW 84.55.047: Applicability of chapter to community revitalization financing increment areas.
Status: in_force

Limitations on regular property taxes that are provided in this chapter shall continue in a taxing district whether or not an increment area exists within the taxing district as provided under chapter 39.89 RCW.
RCW 84.12.260 — Washington Code / Title 84 / Chapter 12 / Section 260
RCW 84.12.260: Default valuation by department of revenue—Penalty—Estoppel.
Status: in_force

(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, as a penalty for such failure, five percent for every thirty days or fraction thereof, not to exceed ten percent, that the company fails to comply. (2) If any company, or any of its officers or agents shall refuse or neglect to make any report required by this chapter, or by the department of revenue, or shall refuse to permit an inspection and examination of its records, books, accounts, papers or property requested by the department of revenue, or shall refuse or neglect to appear before the department of revenue in obedience to a subpoena, the department of revenue shall inform itself to the best of its ability of the matters required to be known, in order to discharge its duties with respect to valuation and assessment of the property of such company, and the department shall add to the value so ascertained twenty-five percent as a penalty for such failure or refusal and such company shall be estopped to question or impeach the assessment of the department in any hearing or proceeding thereafter. Such penalty shall be in lieu of the penalty provided for in subsection (1) of this section. (3) The department shall waive or cancel the penalty imposed under subsection (1) of this section for good cause shown. (4) The department shall waive or cancel the penalty imposed under subsection (1) of this section when the circumstances under which the failure to materially comply with the provisions of RCW 84.12.230 do not qualify for waiver or cancellation under subsection (3) of this section if: (a) The company fully complies with the reporting provisions of RCW 84.12.230 within thirty days of the due date or any extension granted by the department; and (b) The company has timely complied with the provisions of RCW 84.12.230 for the previous two calendar years. The requirement that a company has timely complied with the provisions of RCW 84.12.230 for the previous two calendar years is waived for any calendar year in which the company was not required to comply with the provisions of RCW 84.12.230 .
RCW 84.33.078 — Washington Code / Title 84 / Chapter 33 / Section 078
RCW 84.33.078: Harvesting and marketing costs for state or local government harvests.
Status: in_force

If the timber from public land is harvested by the state, its departments and institutions and political subdivisions, or any municipal corporation therein, the governmental unit, or governmental units, that harvest or market the timber must provide the harvester purchasing the timber with its harvesting and marketing costs as defined in RCW 84.33.035 .
RCW 84.04.080 — Washington Code / Title 84 / Chapter 04 / Section 080
RCW 84.04.080: "Personal property."
Status: in_force

"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, stocks, estates or moneys; all standing timber held or owned separately from the ownership of the land on which it may stand; all fish trap, pound net, reef net, set net and drag seine fishing locations; all leases of real property and leasehold interests therein for a term less than the life of the holder; all improvements upon lands the fee of which is still vested in the United States, or in the state of Washington; all gas and water mains and pipes laid in roads, streets or alleys; and all property of whatsoever kind, name, nature and description, which the law may define or the courts interpret, declare and hold to be personal property for the purpose of taxation and as being subject to the laws and under the jurisdiction of the courts of this state, whether the same be any marine craft, as ships and vessels, or other property holden under the laws and jurisdiction of the courts of this state, be the same at home or abroad: PROVIDED, That mortgages, notes, accounts, certificates of deposit, tax certificates, judgments, state, county, municipal and taxing district bonds and warrants shall not be considered as property for the purpose of this title, and no deduction shall hereafter be made or allowed on account of any indebtedness owed.
RCW 84.14.005 — Washington Code / Title 84 / Chapter 14 / Section 005
RCW 84.14.005: Findings—Intent.
Status: in_force

(1) The legislature finds: (a) That in many of Washington's urban centers there is insufficient availability of desirable and convenient residential units, including affordable housing units, to meet the needs of a growing number of the public who would live in these urban centers if these desirable, convenient, attractive, affordable, and livable places to live were available; (b) That the development of additional and desirable residential units, including affordable housing units, in these urban centers that will attract and maintain a significant increase in the number of permanent residents in these areas will help to alleviate the detrimental conditions and social liability that tend to exist in the absence of a viable mixed income residential population and will help to achieve the planning goals mandated by the growth management act under RCW 36.70A.020 ; and (c) That planning solutions to solve the problems of urban sprawl often lack incentive and implementation techniques needed to encourage residential redevelopment in those urban centers lacking a sufficient variety of residential opportunities, and it is in the public interest and will benefit, provide, and promote the public health, safety, and welfare to stimulate new or enhanced residential opportunities, including affordable housing opportunities, within urban centers through a tax incentive as provided by this chapter. (2) Therefore, the legislature intends to achieve multiple goals by incentivizing the development of multiple-unit housing including creating additional affordable housing, encouraging urban development and density, increasing market rate workforce housing, developing permanently affordable housing opportunities, promoting economic investment and recovery, and creating family-wage jobs.
RCW 84.04.070 — Washington Code / Title 84 / Chapter 04 / Section 070
RCW 84.04.070: "Oath," "swear."
Status: in_force

"Oath" may be held to mean affirmation, and the word "swear" may be held to mean affirm.
RCW 84.36.665 — Washington Code / Title 84 / Chapter 36 / Section 665
RCW 84.36.665: Military housing.
Status: in_force

(1) Military housing is exempt from taxation if the housing meets the following requirements: (a) The military housing must be situated on land owned in fee by the United States; (b) The military housing must be used for the housing of military personnel and their families; and (c) The military housing must be a development project awarded under the military housing privatization initiative. (2) To qualify property for the exemption under this section, the project owner must submit an application to the department in a form and manner prescribed by the department. Any change in the use of the property that affects the qualification of the property must be reported to the department. (3) The definitions in this subsection apply to this section. (a) "Ancillary supporting facilities" means facilities related to military housing units, including facilities to provide or support elementary or secondary education, child care centers, day care centers, child development centers, tot lots, community centers, housing offices, dining facilities, unit offices, and other similar facilities for the support of military housing. (b) "Military housing" means military housing units and ancillary supporting facilities. (c) "Military housing privatization initiative" means the military housing privatization initiative of 1996, 10 U.S.C. Secs. 2871 through 2885, as existing on June 12, 2008, or some later date as the department may provide.
RCW 84.48.034 — Washington Code / Title 84 / Chapter 48 / Section 034
RCW 84.48.034: County board of equalization—Duration of order.
Status: in_force

The board of equalization may enter an order that has effect up to the end of the assessment year, if there has been no intervening change in the value during that time.
RCW 84.69.060 — Washington Code / Title 84 / Chapter 69 / Section 060
RCW 84.69.060: Refunds with respect to county, state, and taxing district taxes.
Status: in_force

Refunds ordered under this chapter with respect to county, state, and taxing district taxes shall be paid by checks drawn upon the appropriate fund by the county treasurer: PROVIDED, That in making refunds on a levy code or tax code basis, the county treasurer may make an adjustment on the subsequent year's property tax payment due for the amount of the refund.
RCW 84.36.855 — Washington Code / Title 84 / Chapter 36 / Section 855
RCW 84.36.855: Property changing from exempt to taxable status—Procedure.
Status: in_force

Except as otherwise provided by law, property that changes from exempt to taxable status is subject to the provisions of RCW 84.36.810 and 84.40.350 through 84.40.390 , and the assessor must also place the property on the assessment roll for taxes due and payable in the following year.
RCW 84.36.597 — Washington Code / Title 84 / Chapter 36 / Section 597
RCW 84.36.597: Heavy equipment rental property.
Status: in_force

(1) All heavy equipment rental property owned by a heavy equipment rental property dealer is exempt from taxation. (2) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a)(i) "Heavy equipment rental property" means any equipment that is rented by a heavy equipment rental property dealer that: (A) Is mobile. For purposes of this subsection, "mobile" means that the heavy equipment property is not permanently affixed to real property and may be moved among worksites as needed; (B) Is customarily used for construction, earthmoving, or industrial applications. For the purposes of this subsection, "construction, earthmoving, or industrial applications" means the constructing of new buildings or other structures, or the repairing, remodeling, or expansion of existing buildings or other structures, under, upon, or above real property; the repositioning of terrain using vehicles or self-propelled equipment; and manufacturing or processing raw materials or other ingredients or components into new articles of tangible personal property for sale; and (C) Is rented without an operator. (ii) Subject to the provisions of (a)(i) of this subsection, "heavy equipment rental property" includes, but is not limited to the following: (A) Earthmoving equipment, including but not limited to backhoes, loaders, rollers, excavators, bulldozers, and dump trucks; (B) Self-propelled vehicles that are not designed to be driven on the highway; (C) Industrial electrical generation equipment; (D) Industrial lift equipment; (E) Industrial material handling equipment; (F) Equipment used in shoring, shielding, and ground trenching; (G) Portable power and HVAC generation equipment; (H) Attachments to heavy equipment rental property, including but not limited to buckets, augers, hammers for backhoes, hoses, fittings, piping, chains, tools (such as jackhammers and cement chippers), and portable power connections; (I) Ancillary equipment, including but not limited to generators, ground thawing equipment, fluid transfer equipment, pumping equipment, portable storage, portable fuel and water tanks, and light towers; and (J) Equipment or vehicles not subject to vehicle license fees and not required to be registered with the department of licensing. (iii) "Heavy equipment rental property" does not include small hand tools, chainsaws, or lawnmowers. (b) "Heavy equipment rental property dealer" means a person principally engaged in the business of renting heavy equipment rental property. For purposes of this subsection, "principally" means that the heavy equipment rental property dealer receives more than fifty percent of the dealer's annual total revenue from the rental of heavy equipment rental property. (3)(a) The exemption in subsection (1) of this section does not apply in any tax year to heavy equipment rental property that the heavy equipment rental property dealer rented or leased at any time during the immediately preceding tax year to a person with whom the heavy equipment rental property dealer is affiliated. (b) For purposes of this subsection, "affiliated" means: (i) One person has an ownership interest of more than five percent, whether direct or indirect, in the other person; or (ii) Persons who are related to each other because a third person, or group of third persons who are affiliated with respect to each other, holds an ownership interest of more than five percent, whether direct or indirect, in the related persons. (4)(a) A claim for exemption under this section must be filed with the county assessor together with the statement required under RCW 84.40.190 , for exemption from taxes payable the following year. (b) The claim must be made solely upon forms as prescribed and approved by the department. (c) If the assessor finds that the applicant does not meet the requirements for exemption under this section, the exemption must be denied but such denial is subject to appeal under the provisions of RCW 84.48.010 and 84.40.038 . (5) If a heavy equipment rental property dealer received an exemption under this section based on erroneous information provided by the heavy equipment rental property dealer to the county assessor, the taxes must be collected for a period not to exceed five years, subject to penalties as follows: (a) Twenty-five percent of the total tax due; (b) Fifty percent of the total tax due if the heavy equipment rental property dealer was previously assessed a penalty under this subsection, unless the penalty was overturned by a court or administrative tribunal in a final decision that is no longer subject to appeal; or (c) A penalty as provided in RCW 84.40.130 (2), if the heavy equipment rental property dealer, with intent to defraud, submitted a false or materially misleading claim for exemption. (6) The department may adopt rules as it deems necessary to administer this section.
RCW 84.25.080 — Washington Code / Title 84 / Chapter 25 / Section 080
RCW 84.25.080: Application approval—City governing authority review requirements.
Status: in_force

(1) The city governing authority may approve the application if it finds that: (a) A minimum of 25 new family living wage jobs will be created on the subject site as a result of new construction of industrial/manufacturing facilities within one year of building occupancy; (b) The proposed project is, or will be, at the time of completion, in conformance with all local plans and regulations that apply at the time the application is approved; and (c) The criteria of this chapter have been satisfied. (2) Priority must be given to applications that meet the following labor specifications during the new construction and ongoing business of industrial/manufacturing facilities: (a) Compensate workers at prevailing wage rates as determined by the department of labor and industries; (b) Procure from, and contract with, women-owned, minority-owned, or veteran-owned businesses; (c) Procure from, and contract with, entities that have a history of complying with federal and state wage and hour laws and regulations; (d) Include apprenticeship utilization from state-registered apprenticeship programs; (e) Provide for preferred entry for workers living in the area where the project is being constructed; and (f) Maintain certain labor standards for workers employed primarily at the facility after construction, including production, maintenance, and operational employees.
RCW 84.36.815 — Washington Code / Title 84 / Chapter 36 / Section 815
RCW 84.36.815: Tax exempt status—Initial application—Renewal.
Status: in_force

*** CHANGE IN 2026 *** (SEE 2610.SL ) ***

(1) In order to qualify for exempt status for any real or personal property under this chapter except personal property under RCW 84.36.600 , all foreign national governments; cemeteries; nongovernmental nonprofit corporations, organizations, and associations; hospitals owned and operated by a public hospital district for purposes of exemption under RCW 84.36.040 (2); and soil and water conservation districts must file an initial application on or before March 31st with the state department of revenue. However, the initial application deadline for the exemption provided in RCW 84.36.049 is July 1st for 2016 and March 31st for 2017 and thereafter. All applications must be filed on forms prescribed by the department and must be signed by an authorized agent of the applicant. (2)(a) In order to requalify for exempt status, all applicants except nonprofit cemeteries and nonprofits receiving the exemption under RCW 84.36.049 and nonprofits receiving the exemptions under RCW 84.36.560 or 84.36.675 must file an annual renewal declaration on or before March 31st each year. The renewal declaration must be on forms prescribed by the department of revenue and must contain a statement certifying the exempt status of the real or personal property owned by the exempt organization. This renewal declaration may be submitted electronically in a format provided or approved by the department. Information may also be required with the renewal declaration to assist the department in determining whether the property tax exemption should continue. (b) In order to requalify for exempt status, nonprofits receiving the exemptions under RCW 84.36.560 or 84.36.675 must file a renewal declaration on or before March 31st of every third year following initial qualification for the exemption. Except for the annual renewal requirement, all other requirements of (a) of this subsection apply. (3) When an organization acquires real property qualified for exemption or converts real property to exempt status, the organization must file an initial application for the property within sixty days following the acquisition or conversion in accordance with all applicable provisions of subsection (1) of this section. If the application is filed after the expiration of the 60-day period, a late filing penalty is imposed under RCW 84.36.825 . (4) When organizations acquire real property qualified for exemption or convert real property to an exempt use, the property, upon approval of the application for exemption, is entitled to a property tax exemption for property taxes due and payable the following year. If the owner has paid taxes for the year following the year the property qualified for exemption, the owner is entitled to a refund of the amount paid on the property so acquired or converted. (5) The department must share approved initial applications for the tax preferences provided in RCW 84.36.049 and 84.36.675 with the joint legislative audit and review committee, upon request by the committee, in order for the committee to complete its review of the tax preferences provided in RCW 84.36.049 and 84.36.675 .
RCW 84.40.343 — Washington Code / Title 84 / Chapter 40 / Section 343
RCW 84.40.343: Mobile homes—Identification of.
Status: in_force

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. The property tax roll shall identify any mobile home.
RCW 84.55.092 — Washington Code / Title 84 / Chapter 55 / Section 092
RCW 84.55.092: Protection of future levy capacity.
Status: in_force

*** CHANGE IN 2026 *** (SEE 2442-S.SL ) ***

(1) The regular property tax levy for each taxing district other than the state's levies may be set at the amount which would be allowed otherwise under this chapter if the regular property tax levy for the district for taxes due in prior years beginning with 1986 had been set at the full amount allowed under this chapter including any levy authorized under RCW 52.16.160 or 52.26.140 (1)(c) that would have been imposed but for the limitation in RCW 52.18.065 or 52.26.240 , applicable upon imposition of the benefit charge under chapter 52.18 or 52.26 RCW. (2) The purpose of subsection (1) of this section is to remove the incentive for a taxing district to maintain its tax levy at the maximum level permitted under this chapter, and to protect the future levy capacity of a taxing district that reduces its tax levy below the level that it otherwise could impose under this chapter, by removing the adverse consequences to future levy capacities resulting from such levy reductions. (3) Subsection (1) of this section does not apply to any portion of a city or town's regular property tax levy that has been reduced as part of the formation of a fire protection district under RCW 52.02.160 .
RCW 84.52.739 — Washington Code / Title 84 / Chapter 52 / Section 739
RCW 84.52.739: Code city accident fund levy authorized.
Status: in_force

See RCW 35A.31.070 .
RCW 84.44.090 — Washington Code / Title 84 / Chapter 44 / Section 090
RCW 84.44.090: Disputes over situs to be determined by department of revenue.
Status: in_force

In all questions that may arise under this title as to the proper place to list personal property, or where the same cannot be listed as stated in this title, if between several places in the same county, or between different counties, or places in different counties, the place for listing and assessing shall be determined and fixed by the department of revenue; and when fixed in either case shall be as binding as if fixed by this title.
RCW 84.26.070 — Washington Code / Title 84 / Chapter 26 / Section 070
RCW 84.26.070: Valuation.
Status: in_force

(1) The county assessor shall, for ten consecutive assessment years following the calendar year in which application is made, place a special valuation on property classified as eligible historic property. (2) The entitlement of property to the special valuation provisions of this section shall be determined as of January 1. If property becomes disqualified for the special valuation for any reason, the property shall receive the special valuation for that part of any year during which it remained qualified or the owner was acting in the good faith belief that the property was qualified. (3) At the conclusion of special valuation, the cost shall be considered as new construction. (4)(a) A property is eligible for two seven-year extensions of the special valuation if: (i) The property is located in a county that is listed as a distressed area as reported by the state employment security department and the city is under twenty thousand in population; and (ii) The property continues to meet the criteria provided in RCW 84.26.030 . (b) Extensions must be applied for by the owner, upon forms prescribed by the department of revenue and supplied by the county assessor, at least ninety days prior to the expiration of the special valuation. (c) All extensions must be reviewed by the local review board and may be approved or denied at the local review board's discretion. (d) No extension may be provided under this subsection on or after January 1, 2057.
RCW 84.36.451 — Washington Code / Title 84 / Chapter 36 / Section 451
RCW 84.36.451: Right to occupy or use certain public property, including leasehold interests.
Status: in_force

(1) The following property is exempt from taxation: Any and all rights to occupy or use any real or personal property owned in fee or held in trust by: (a) The United States, the state of Washington, or any political subdivision or municipal corporation of the state of Washington, or a federally recognized Indian tribe for property exempt under RCW 84.36.010 ; or (b) A public corporation, commission, or authority created under RCW 35.21.730 or 35.21.660 if the property is listed on or is within a district listed on any federal or state register of historical sites; and (c) Any leasehold interest arising from the property identified in (a) and (b) of this subsection as defined in RCW 82.29A.020 . (2) The exemption under this section does not apply to: (a) Any such leasehold interests which are a part of operating properties of public utilities subject to assessment under chapter 84.12 RCW; or (b) Any such leasehold interest consisting of three thousand or more residential and recreational lots that are or may be subleased for residential and recreational purposes. (3) The exemption under this section may not be construed to modify the provisions of RCW 84.40.230 .
RCW 84.14.070 — Washington Code / Title 84 / Chapter 14 / Section 070
RCW 84.14.070: Processing—Approval—Denial—Appeal.
Status: in_force

(1) The governing authority or an administrative official or commission authorized by the governing authority must approve or deny an application filed under this chapter within 90 days after receipt of the application. (2) If the application is approved, the city or county must issue the owner of the property a conditional certificate of acceptance of tax exemption and submit a copy of the certificate to the county assessor. The certificate must contain a statement by a duly authorized administrative official of the governing authority that the property has complied with the required findings indicated in RCW 84.14.060 . (3) If the application is denied by the authorized administrative official or commission authorized by the governing authority, the deciding administrative official or commission must state in writing the reasons for denial and send the notice to the applicant at the applicant's last known address within 10 days of the denial. (4) Upon denial by a duly authorized administrative official or commission, an applicant may appeal the denial to the governing authority within 30 days after receipt of the denial. The appeal before the governing authority must be based upon the record made before the administrative official with the burden of proof on the applicant to show that there was no substantial evidence to support the administrative official's decision. The decision of the governing body in denying or approving the application is final.
RCW 84.36.230 — Washington Code / Title 84 / Chapter 36 / Section 230
RCW 84.36.230: Interstate bridges—Reciprocity.
Status: in_force

Any bridge, including its approaches, over rivers or bodies of water forming interstate boundaries, which bridge has been constructed or acquired and is being operated by any foreign state bordering upon such common interstate boundary, or which has been constructed or acquired and is being operated by any county, city or other municipality of such foreign state, shall be exempt from all property and other taxes in the state of Washington, if the foreign state exempts from all taxation any bridge or bridges constructed or acquired and being operated by the state of Washington or any county, city or other municipality thereof.
RCW 84.36.550 — Washington Code / Title 84 / Chapter 36 / Section 550
RCW 84.36.550: Nonprofit organizations—Property used for solicitation or collection of gifts, donations, or grants.
Status: in_force

The real and personal property owned by nonprofit organizations and used for solicitation or collection of gifts, donations, or grants is exempt from taxation if the organization meets all of the following conditions: (1) The organization is organized and conducted for nonsectarian purposes. (2) The organization is affiliated with a state or national organization that authorizes, approves, or sanctions volunteer charitable fund-raising organizations. (3) The organization is qualified for exemption under section 501(c)(3) of the federal internal revenue code. (4) The organization is governed by a volunteer board of directors. (5) The gifts, donations, and grants are used by the organization for character-building, benevolent, protective, or rehabilitative social services directed at persons of all ages, or for distribution under subsection (6) of this section. (6) The organization distributes gifts, donations, or grants to at least five other nonprofit organizations or associations that are organized and conducted for nonsectarian purposes and provide character-building, benevolent, protective, or rehabilitative social services directed at persons of all ages.
RCW 84.38.060 — Washington Code / Title 84 / Chapter 38 / Section 060
RCW 84.38.060: Declaration of deferral by agent, guardian, etc.
Status: in_force

If the claimant is unable to make his or her own declaration of deferral, it may be made by a duly authorized agent or by a guardian or other person charged with care of the person or property of such claimant.
RCW 84.36.825 — Washington Code / Title 84 / Chapter 36 / Section 825
RCW 84.36.825: Late filing penalty.
Status: in_force

A late filing penalty of ten dollars per month for each month an application or annual renewal declaration is past due shall be required and shall be deposited in the general fund.
RCW 84.33.220 — Washington Code / Title 84 / Chapter 33 / Section 220
RCW 84.33.220: Forestland valuation—Withdrawal from designation or change in use—Liability.
Status: in_force

Whenever forestland has been exempted from special benefit assessments under RCW 84.33.210 , any removal from designation or change in use from forestland under this chapter shall result in the following: (1) If the bonds used to fund the improvement in the local improvement district have not been completely retired, the land shall immediately become liable for: (a) The amount of the special benefit assessment listed in the notice provided for in RCW 84.33.210 ; plus (b) Interest on the amount determined in (a) of this subsection, compounded annually at a rate equal to the average rate of inflation from the time the initial notice is filed by the governmental entity that created the local improvement district as provided in RCW 84.33.210 , to the time the owner or the assessor removes the land from the exemption category provided by this chapter; or (2) If the bonds used to fund the improvement in the local improvement district have been completely retired, the land shall immediately become liable for: (a) The amount of the special benefit assessment listed in the notice provided for in RCW 84.33.210 ; plus (b) Interest on the amount determined in (a) of this subsection compounded annually at a rate equal to the average rate of inflation from the time the initial notice is filed by the governmental entity that created the local improvement district as provided in RCW 84.33.210 , to the time the bonds used to fund the improvement have been retired; plus (c) Interest on the total amount determined in (a) and (b) of this subsection at a simple per annum rate equal to the average rate of inflation from the time the bonds used to fund the improvement have been retired to the time the owner or the assessor removes the land from the exemption category provided by this chapter; (3) The amount payable under this section shall become due on the date the land is removed from its forestland designation. This amount shall be a lien on the land prior and superior to any other lien whatsoever except for the lien for general taxes, and shall be enforceable in the same manner as the collection of special benefit assessments are enforced by that local government.
RCW 84.52.0502 — Washington Code / Title 84 / Chapter 52 / Section 0502
RCW 84.52.0502: Rules for administration.
Status: in_force

The department of revenue shall adopt such rules consistent with chapter 274, Laws of 1988 as shall be necessary or desirable to permit its effective administration.
RCW 84.56.025 — Washington Code / Title 84 / Chapter 56 / Section 025
RCW 84.56.025: Waiver of interest and penalties—Circumstances—Provision of death certificate and affidavit for certain waivers.
Status: in_force

(1) The interest and penalties for delinquencies on property taxes must be waived by the county treasurer if the notice for these taxes due, as provided in RCW 84.56.050 , was not sent to a taxpayer due to error by the county. Where waiver of interest and penalties has occurred, the full amount of interest and penalties must be reinstated if the taxpayer fails to pay the delinquent taxes within thirty days of receiving notice that the taxes are due. Each county treasurer must, subject to guidelines prepared by the department of revenue, establish administrative procedures to determine if taxpayers are eligible for this waiver. (2) In addition to the waiver under subsection (1) of this section, the interest and penalties for delinquencies on property taxes must be waived by the county treasurer under the following circumstances: (a) The taxpayer fails to make one payment under RCW 84.56.020 by the due date on the taxpayer's personal residence because of hardship caused by the death of the taxpayer's spouse if the taxpayer notifies the county treasurer of the hardship within sixty days of the tax due date; or (b) The taxpayer fails to make one payment under RCW 84.56.020 by the due date on the taxpayer's parent's or stepparent's personal residence because of hardship caused by the death of the taxpayer's parent or stepparent if the taxpayer notifies the county treasurer of the hardship within sixty days of the tax due date. (3) In addition to the waivers under subsections (1) and (2) of this section, the county treasurer, at his or her discretion, may waive interest and penalties for delinquencies on property taxes where the taxpayer paid an erroneous amount due to apparent taxpayer error and the taxpayer pays the delinquent taxes within thirty days of receiving notice that the taxes are due. (4) Before allowing a hardship waiver under subsection (2) of this section, the county treasurer may require a copy of the death certificate along with an affidavit signed by the taxpayer.
RCW 84.26.130 — Washington Code / Title 84 / Chapter 26 / Section 130
RCW 84.26.130: Appeals from decisions on applications.
Status: in_force

Any decision by a local review board on an application for classification as historic property eligible for special valuation may be appealed to superior court under RCW 34.05.510 through 34.05.598 in addition to any other remedy at law. Any decision on the disqualification of historic property eligible for special valuation, or any other dispute, may be appealed to the county board of equalization in accordance with RCW 84.40.038 .
RCW 84.34.111 — Washington Code / Title 84 / Chapter 34 / Section 111
RCW 84.34.111: Remedies available to owner liable for additional tax.
Status: in_force

The owner of any land as to which additional tax is imposed as provided in this chapter shall have with respect to valuation of the land and imposition of the additional tax all remedies provided by this title.
RCW 84.48.026 — Washington Code / Title 84 / Chapter 48 / Section 026
RCW 84.48.026: County board of equalization—Terms—Removal.
Status: in_force

The terms of each appointed member of the board shall be for three years or until their successors are appointed. Each appointed member may be removed by a majority vote of the county legislative authority.
RCW 84.60.040 — Washington Code / Title 84 / Chapter 60 / Section 040
RCW 84.60.040: Charging personalty tax against realty.
Status: in_force

When it becomes necessary, in the opinion of the county treasurer, to charge the tax on personal property against real property, in order that such personal property tax may be collected, such county treasurer shall select for that purpose some particular tract or lots of real property owned by the person owing such personal property tax, and in his or her tax roll and certificate of delinquency shall designate the particular tract or lots of real property against which such personal property tax is charged, and such real property shall be chargeable therewith.
RCW 84.40.185 — Washington Code / Title 84 / Chapter 40 / Section 185
RCW 84.40.185: Individuals, corporations, limited liability companies, associations, partnerships, trusts, or estates required to list personalty.
Status: in_force

Every individual, corporation, limited liability company, association, partnership, trust, or estate shall list all personal property in his or her or its ownership, possession, or control which is subject to taxation pursuant to the provisions of this title. Such listing shall be made and delivered in accordance with the provisions of this chapter.
RCW 84.40.025 — Washington Code / Title 84 / Chapter 40 / Section 025
RCW 84.40.025: Access to property required.
Status: in_force

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 to visitation, investigation, examination, discovery, and listing at any reasonable time by the county assessor of the county or by any employee thereof designated for this purpose by the assessor. In any case of refusal to such access, the assessor shall request assistance from the department of revenue which may invoke the power granted by chapter 84.08 RCW.
RCW 84.36.079 — Washington Code / Title 84 / Chapter 36 / Section 079
RCW 84.36.079: Rights, title, interest, and materials of certain vessels under construction.
Status: in_force

All rights, title or interest in or to any vessel of more than one thousand ton burden, and the materials and parts held by the builder of the vessel at the site of construction for the specific purpose of incorporation therein, shall be exempt from taxation while the vessel is under construction within this state.
RCW 84.41.050 — Washington Code / Title 84 / Chapter 41 / Section 050
RCW 84.41.050: Budget, levy, to provide funds.
Status: in_force

Each county assessor in budgets hereafter submitted, shall make adequate provision to effect countywide revaluations as herein directed. The several boards of county commissioners in passing upon budgets submitted by the several assessors, shall authorize and levy amounts which in the judgment of the board will suffice to carry out the directions of this chapter.
RCW 84.44.020 — Washington Code / Title 84 / Chapter 44 / Section 020
RCW 84.44.020: Gas, electric, water companies—Mains and pipes, as personalty.
Status: in_force

The personal property of gas, electric and water companies shall be listed and assessed in the town or city where the same is located. Gas and water mains and pipes laid in roads, streets or alleys, shall be held to be personal property.
RCW 84.33.200 — Washington Code / Title 84 / Chapter 33 / Section 200
RCW 84.33.200: Legislative review of timber tax system—Information and data to be furnished.
Status: in_force

(1) The legislature shall review the system of distribution and allocation of all timber excise tax revenues in January 1975 and each year thereafter to provide a uniform and equitable distribution and allocation of such revenues to the state and local taxing districts. (2) In order to allow legislative review of the rules to be adopted by the department of revenue establishing the stumpage values provided for in RCW 84.33.091 , such rules shall be effective not less than thirty days after transmitting to the staffs of the senate and house ways and means committees (or their successor committees) the same proposed rules as have been previously filed with the office of the code reviser pursuant to RCW 34.05.320 . (3) The department of revenue and the department of natural resources shall make available to the revenue committees of the senate and house of representatives of the state legislature information and data, as it may be available, pertaining to the status of forestland grading throughout the state, the collection of timber excise tax revenues, the distribution and allocation of timber excise tax revenues to the state and local taxing districts, and any other information as may be necessary for the proper legislative review and implementation of the timber excise tax system, and in addition, the departments shall provide an annual report of such matters in January of each year to such committees.
RCW 84.36.810 — Washington Code / Title 84 / Chapter 36 / Section 810
RCW 84.36.810: Cessation of use under which exemption granted—Collection of taxes.
Status: in_force

(1)(a) Upon cessation of a use under which an exemption has been granted pursuant to RCW 84.36.030 , 84.36.037 , 84.36.040 , 84.36.041 , 84.36.042 , 84.36.043 , 84.36.046 , 84.36.050 , 84.36.060 , 84.36.550 , 84.36.560 , 84.36.570 , 84.36.675 , and 84.36.650 , except as provided in (b) of this subsection, the county treasurer shall collect all taxes which would have been paid had the property not been exempt during the three years preceding, or the life of such exemption, if such be less, together with the interest at the same rate and computed in the same way as that upon delinquent property taxes. If the property has been granted an exemption for more than 10 consecutive years, taxes and interest shall not be assessed under this section. (b) Upon cessation of use by an institution of higher education of property exempt under RCW 84.36.050 (2) the county treasurer shall collect all taxes which would have been paid had the property not been exempt during the seven years preceding, or the life of the exemption, whichever is less. (2) Subsection (1) of this section applies only when ownership of the property is transferred or when 51 percent or more of the area of the property loses its exempt status. The additional tax under subsection (1) of this section shall not be imposed if the cessation of use resulted solely from: (a) Transfer to a nonprofit organization, association, or corporation for a use which also qualifies and is granted exemption under this chapter; (b) A taking through the exercise of the power of eminent domain, or sale or transfer to an entity having the power of eminent domain in anticipation of the exercise of such power; (c) Official action by an agency of the state of Washington or by the county or city within which the property is located which disallows the present use of such property; (d) A natural disaster such as a flood, windstorm, earthquake, or other such calamity rather than by virtue of the act of the organization, association, or corporation changing the use of such property; (e) Relocation of the activity and use of another location or site except for undeveloped properties of camp facilities exempted under RCW 84.36.030 ; (f) Cancellation of a lease on leased property that had been exempt under this chapter; (g) A change in the exempt portion of a home for the aging under RCW 84.36.041 (3), as long as some portion of the home remains exempt; or (h) Transfer to an agency of the state of Washington or the city or county within which the property is located. (3) Subsection (2)(e) and (f) of this section does not apply to property leased to a state institution of higher education and exempt under RCW 84.36.050 (2).
RCW 84.48.140 — Washington Code / Title 84 / Chapter 48 / Section 140
RCW 84.48.140: Property tax advisor.
Status: in_force

The county legislative authority of any county may designate one or more persons to act as a property tax advisor to any person liable for payment of property taxes in the county. A person designated as a property tax advisor shall not be an employee of the assessor's office or have been associated in any way with the determination of any valuation of property for taxation purposes that may be the subject of an appeal. A person designated as a property tax advisor may be compensated on a fee basis or as an employee by the county from any funds available to the county for use in property evaluation including funds available from the state for use in the property tax revaluation program. The property tax advisor shall perform such duties as may be set forth by resolution of the county legislative authority. If any county legislative authority elects to designate a property tax advisor, it shall publicize the services available.
RCW 84.12.250 — Washington Code / Title 84 / Chapter 12 / Section 250
RCW 84.12.250: Depositions may be taken.
Status: in_force

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 of witnesses residing without the state or absent therefrom, to be taken upon notice to the company interested in like manner as the depositions of witnesses are taken in civil actions in the superior court.
RCW 84.34.160 — Washington Code / Title 84 / Chapter 34 / Section 160
RCW 84.34.160: Information on current use classification—Publication and dissemination.
Status: in_force

The department of revenue and each granting authority is hereby directed to publicize the qualifications and manner of making applications for classification. Notice of the qualifications, method of making applications, and availability of further information on current use classification shall be included with every notice of change in valuation.
RCW 84.16.050 — Washington Code / Title 84 / Chapter 16 / Section 050
RCW 84.16.050: Basis of valuation—Apportionment of system value to state.
Status: in_force

The department of revenue may, in determining the true and fair value of the operating property to be placed on the assessment roll value the entire property as a unit. If the company owns, leases, operates or uses property partly within and partly without the state, the department of revenue may determine the value of the operating property within this state by the proportion that the value of such property bears to the value of the entire operating property of the company, both within and without this state. In determining the operating property which is located within this state the department of revenue may consider and base such determination on the proportion which the number of car miles of the various classes of cars made in this state bears to the total number of car miles made by the same cars within and without this state, or to the total number of car miles made by all cars of the various classes within and without this state. If the value of the operating property of the company cannot be fairly determined in such manner the department of revenue may use any other reasonable and fair method to determine the value of the operating property of the company within this state.
RCW 84.20.010 — Washington Code / Title 84 / Chapter 20 / Section 010
RCW 84.20.010: Easements taxable as personalty.
Status: in_force

Easements and the property constructed upon or occupying such easements owned by public service corporations shall be assessed and taxed together as personal property and the taxes thereon shall be collected as personal property taxes.
RCW 84.14.007 — Washington Code / Title 84 / Chapter 14 / Section 007
RCW 84.14.007: Purpose.
Status: in_force

It is the purpose of this chapter to encourage increased residential opportunities, including affordable housing opportunities, in cities that are required to plan or choose to plan under the growth management act within urban centers where the governing authority of the affected city has found there is insufficient housing opportunities, including affordable housing opportunities. It is further the purpose of this chapter to stimulate the construction of new multifamily housing and the rehabilitation of existing vacant and underutilized buildings for multifamily housing in urban centers having insufficient housing opportunities that will increase and improve residential opportunities, including affordable housing opportunities, within these urban centers. To achieve these purposes, this chapter provides for special valuations in residentially deficient urban centers for eligible improvements associated with multiunit housing, which includes affordable housing. It is an additional purpose of this chapter to allow unincorporated areas of rural counties that are within urban growth areas to stimulate housing opportunities and for certain counties to stimulate housing opportunities near college campuses to promote dense, transit-oriented, walkable college communities.
RCW 84.52.820 — Washington Code / Title 84 / Chapter 52 / Section 820
RCW 84.52.820: Reclamation district levy authorized.
Status: in_force

See RCW 89.30.391 through 89.30.397 .
RCW 84.40.220 — Washington Code / Title 84 / Chapter 40 / Section 220
RCW 84.40.220: Merchant's personalty held for sale—Consignment from out of state—Nursery stock assessable as growing crops.
Status: in_force

Whoever owns, or has in his or her possession or subject to his or her control, any goods, merchandise, grain, or produce of any kind, or other personal property within this state, with authority to sell the same, which has been purchased either in or out of this state, with a view to being sold at an advanced price or profit, or which has been consigned to him or her from any place out of this state for the purpose of being sold at any place within the state, shall be held to be a merchant, and when he or she is by this title required to make out and to deliver to the assessor a statement of his or her other personal property, he or she shall state the value of such property pertaining to his or her business as a merchant. No consignee shall be required to list for taxation the value of any property the product of this state, nor the value of any property consigned to him or her from any other place for the sole purpose of being stored or forwarded, if he or she has no interest in such property nor any profit to be derived from its sale. The growing stock of nursery dealers, which is owned by the original producer thereof or which has been held or possessed by the nursery dealers for one hundred eighty days or more, shall, whether personal or real property, be considered the same as growing crops on cultivated lands: PROVIDED, That the nursery dealers be licensed by the department of agriculture: PROVIDED FURTHER, That an original producer, within the meaning of this section, shall include a person who, beginning with seeds, cuttings, bulbs, corms, or any form of immature plants, grows such plants in the course of their development into either a marketable partially grown product or a marketable consumer product.
RCW 84.34.035 — Washington Code / Title 84 / Chapter 34 / Section 035
RCW 84.34.035: Applications for current use classification—Approval or denial—Appeal—Duties of assessor upon approval.
Status: in_force

The assessor shall act upon the application for current use classification of farm and agricultural lands under RCW 84.34.020 (2), with due regard to all relevant evidence. The application shall be deemed to have been approved unless, prior to the first day of May of the year after such application was mailed or delivered to the assessor, the assessor shall notify the applicant in writing of the extent to which the application is denied. An owner who receives notice that his or her application has been denied may appeal such denial to the board of equalization in the county where the property is located. The appeal shall be filed in accordance with RCW 84.40.038 . Within ten days following approval of the application, the assessor shall submit notification of such approval to the county auditor for recording in the place and manner provided for the public recording of state tax liens on real property. The assessor shall retain a copy of all applications. The assessor shall, as to any such land, make a notation each year on the assessment list and the tax roll of the assessed value of such land for the use for which it is classified in addition to the assessed value of such land were it not so classified.
RCW 84.68.020 — Washington Code / Title 84 / Chapter 68 / Section 020
RCW 84.68.020: Payment under protest—Claim not required.
Status: in_force

In all cases of the levy of taxes for public revenue which are deemed unlawful or excessive by the person, firm or corporation whose property is taxed, or from whom such tax is demanded or enforced, such person, firm or corporation may pay such tax or any part thereof deemed unlawful, under written protest setting forth all of the grounds upon which such tax is claimed to be unlawful or excessive; and thereupon the person, firm or corporation so paying, or their legal representatives or assigns, may bring an action in the superior court or in any federal court of competent jurisdiction against the state, county or municipality by whose officers the same was collected, to recover such tax, or any portion thereof, so paid under protest: PROVIDED, That RCW 84.68.010 through 84.68.070 shall not be deemed to enlarge the grounds upon which taxes may now be recovered: AND PROVIDED FURTHER, That no claim need be presented to the state or county or municipality, or any of their respective officers, for the return of such protested tax as a condition precedent to the institution of such action.
RCW 84.16.100 — Washington Code / Title 84 / Chapter 16 / Section 100
RCW 84.16.100: Hearings, time and place of.
Status: in_force

Every company assessed under the provisions of this chapter shall be entitled on its own motion to a hearing and to present evidence before the department of revenue, within the ten working days following the hearing request period, relating to the value of the operating property of such company and to the value of the other taxable property in the counties in which the operating property of such company is situate. Upon request in writing for such hearing, which must be presented to the department of revenue within the first ten working days of July following the making of the assessment, the department shall appoint a time and place therefor, within the respective periods aforesaid, the hearing to be conducted in such manner as the department shall direct. Hearings provided for in this section may be held at such times and in such places throughout the state as the department may deem proper or necessary and may be adjourned from time to time and from place to place.
RCW 84.52.816 — Washington Code / Title 84 / Chapter 52 / Section 816
RCW 84.52.816: Flood control zone—Prorationing protection.
Status: in_force

A flood control zone district in a county with a population of 775,000 or more, or a county within the Chehalis river basin, that is coextensive with a county may protect the levy under RCW 86.15.160 from prorationing under RCW 84.52.010 (3)(b)(iii) by imposing up to a total of 25 cents per $1,000 of assessed value of the tax levy authorized under RCW 86.15.160 outside of the $5.90 per $1,000 of assessed value limitation under RCW 84.52.043 (2), if those taxes otherwise would be prorated under RCW 84.52.010 (3)(b)(iii).
RCW 84.25.090 — Washington Code / Title 84 / Chapter 25 / Section 090
RCW 84.25.090: Application—City governing authority approval or denial—Appeals.
Status: in_force

(1) The city governing authority must approve or deny an application filed under this chapter within ninety days after receipt of the application. (2) If the application is approved, the city must issue the owner of the property a conditional certificate of acceptance of tax exemption. The certificate must contain a statement by a duly authorized administrative official of the governing authority that the property has complied with the required criteria of this chapter. (3) If the application is denied by the city, the city must state in writing the reasons for denial and send the notice to the applicant at the applicant's last known address within ten days of the denial. (4) Upon denial by the city, an applicant may appeal the denial to the city's governing authority within thirty days after receipt of the denial. The appeal before the city's governing authority must be based upon the record made before the city with the burden of proof on the applicant to show that there was no substantial evidence to support the city's decision. The decision of the city in denying or approving the application is final.
RCW 84.48.050 — Washington Code / Title 84 / Chapter 48 / Section 050
RCW 84.48.050: Abstract of rolls—State action if assessor does not transmit, when.
Status: in_force

(1) The county assessor must, on or before the fifteenth day of January in each year, prepare a complete abstract of the tax rolls of the county, showing the number of acres that have been assessed and the total value of the real property, including the structures on the real property; the total value of all taxable personal property in the county; the aggregate amount of all taxable property in the county; the total amount as equalized and the total amount of taxes levied in the county for state, county, city, and other taxing district purposes, for that year. (2) If an assessor of any county fails to transmit to the department of revenue the abstract provided for in RCW 84.48.010 , and if a county fails to collect and pay to the state its due proportion of the state tax for any year because of that failure, the department of revenue must ascertain what amount of state tax the county failed to collect. The department must certify to the county auditor the amount of state tax the county failed to collect. This sum is due and payable immediately by warrant in favor of the state on the current expense fund of the county.
RCW 84.16.120 — Washington Code / Title 84 / Chapter 16 / Section 120
RCW 84.16.120: Basis of apportionment.
Status: in_force

The true and fair value of the property of each company as fixed and determined by the department of revenue as herein provided shall be apportioned to the respective counties in the following manner: (1) If all the operating property of the company is situated entirely within a county and none of such property is located within, extends into, or through or is operated into or through any other county, the entire value thereof shall be apportioned to the county within which such property is situated, located, and operated. (2) If the operating property of any company is situated or located within, extends into or is operated into or through more than one county, the value thereof shall be apportioned to the respective counties into or through which its cars are operated in the proportion that the length of main line track of the respective railroads moving such cars in such counties bears to the total length of main line track of such respective railroads in this state. (3) If the property of any company is of such character that it will not be reasonable, feasible or fair to apportion the value as hereinabove provided, the value thereof shall be apportioned between the respective counties into or through which such property extends or is operated or in which the same is located in such manner as may be reasonable, feasible and fair.
RCW 84.14.030 — Washington Code / Title 84 / Chapter 14 / Section 030
RCW 84.14.030: Application—Requirements.
Status: in_force

An owner of property making application under this chapter must meet the following requirements: (1) The new or rehabilitated multiple-unit housing must be: (a) Located in a residential targeted area as designated by the city or county; or (b) Be located fully or partially within a station area if applying under RCW 84.14.020 (1)(a)(ii)(D); (2) The multiple-unit housing must meet guidelines as adopted by the governing authority that may include height, density, public benefit features, number and size of proposed development, parking, income limits for occupancy, limits on rents or sale prices, and other adopted requirements indicated necessary by the city or county. The required amenities should be relative to the size of the project and tax benefit to be obtained; (3) The new, converted, or rehabilitated multiple-unit housing must provide for a minimum of fifty percent of the space for permanent residential occupancy. In the case of existing occupied multifamily development, the multifamily housing must also provide for a minimum of four additional multifamily units. Existing multifamily vacant housing that has been vacant for twelve months or more does not have to provide additional multifamily units; (4) New construction multifamily housing and rehabilitation improvements must be completed within three years from the date of approval of the application, plus any extension authorized under RCW 84.14.090 (5); (5) Property proposed to be rehabilitated must fail to comply with one or more standards of the applicable state or local building or housing codes on or after July 23, 1995. If the property proposed to be rehabilitated is not vacant, an applicant must provide each existing tenant housing of comparable size, quality, and price and a reasonable opportunity to relocate; and (6) The applicant must enter into a contract with the city or county approved by the governing authority, or an administrative official or commission authorized by the governing authority, under which the applicant has agreed to the implementation of the development on terms and conditions satisfactory to the governing authority.
RCW 84.52.821 — Washington Code / Title 84 / Chapter 52 / Section 821
RCW 84.52.821: Property tax.
Status: in_force

(1) The legislative authority of a county or city may impose an additional regular property tax levy for the purposes authorized under chapter 36.160 RCW. The legislative authority of the county or city may impose the additional levy by ordinance and must condition its imposition of the levy upon prior specific authorization of a majority of the voters voting on a proposition submitted at a special or general election held after June 30, 2016. The ordinance and the ballot proposition must set forth the total dollar amount to be collected in the first year of the levy and the estimated levy rate for the first year and may provide for a levy for a period of up to seven consecutive years. The total dollar amount to be set forth in the ordinance and the ballot proposition may not exceed an amount equal to: The total taxable retail sales and taxable uses in the county or the city levying the property tax for the most recent calendar year as reported by the department multiplied by one-tenth of one percent. Any county or city levying the property tax in this section must calculate the total dollar amount to be collected using the most recent calendar year publicly available data of taxable retail sales published on the department's website. (2) The legislative authority of a county or city may reimpose an additional regular property tax levy imposed under subsection (1) of this section for one or more additional periods of up to seven consecutive years. The legislative authority of the county or city may only reimpose the regular property tax levy by ordinance and on the prior specific authorization of a majority of the voters voting on a proposition submitted at a special or general election. The ordinance and the ballot proposition must set forth the total dollar amount to be collected in the first year and the estimated levy rate for the first year of the reimposed levy. The total dollar amount to be set forth in the ordinance and the ballot proposition may not exceed an amount equal to: The total taxable retail sales and taxable uses in the county or the city levying the property tax for the most recent calendar year as reported by the department multiplied by one-tenth of one percent. Any county or city levying the property tax in this section must calculate the total dollar amount to be collected using the most recent calendar year publicly available data of taxable retail sales published on the department's website. (3) In the event a county or city is levying property taxes under this section that, in combination with property taxes levied by other taxing districts, exceed the limitation in RCW 84.52.050 or 84.52.043 (2), the county's or city's property tax levy under this section must be reduced or eliminated consistent with RCW 84.52.010 . (4) The limitation in RCW 84.55.010 does not apply to the first levy imposed under subsection (1) of this section or to the first levy reimposed under subsection (2) of this section. (5) The limitations in RCW 84.52.043 (1) do not apply to the tax levy authorized in this section. (6) Moneys collected under this section may only be used for the purposes set forth in RCW 36.160.110 . (7) The definitions in RCW 36.160.020 apply to this section.
RCW 84.55.005 — Washington Code / Title 84 / Chapter 55 / Section 005
RCW 84.55.005: Definitions.
Status: in_force

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The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Inflation" means the percentage change in the implicit price deflator for personal consumption expenditures for the United States as published for the most recent twelve-month period by the bureau of economic analysis of the federal department of commerce by September 25th of the year before the taxes are payable; (2) "Limit factor" means: (a) For taxing districts with a population of less than ten thousand in the calendar year prior to the assessment year, one hundred one percent; (b) For taxing districts for which a limit factor is authorized under RCW 84.55.0101 , the lesser of the limit factor authorized under that section or one hundred one percent; (c) For all other districts, the lesser of one hundred one percent or one hundred percent plus inflation; and (3) "Regular property taxes" has the meaning given it in RCW 84.04.140 .
RCW 84.09.040 — Washington Code / Title 84 / Chapter 09 / Section 040
RCW 84.09.040: Penalty for nonperformance of duty by county officers.
Status: in_force

Every county auditor, county assessor, and county treasurer who in any case refuses or knowingly neglects to perform any duty enjoined on him or her by this title, or who consents to or connives at any evasion of its provisions whereby any proceeding herein provided for is prevented or hindered, or whereby any property required to be listed for taxation is unlawfully exempted, or the valuation thereof is entered on the tax roll at less than its true taxable value, shall, for every such neglect, refusal, consent, or connivance, forfeit and pay to the state not less than two hundred nor more than one thousand dollars, at the discretion of the court, to be recovered before any court of competent jurisdiction upon the complaint of any citizen who is a taxpayer; and the prosecuting attorney shall prosecute such suit to judgment and execution.
RCW 84.56.150 — Washington Code / Title 84 / Chapter 56 / Section 150
RCW 84.56.150: Removal of personalty—Certification of tax by treasurer.
Status: in_force

If any person, firm, or corporation removes from one county to another in this state personal property that has been assessed in the former county for a tax that is unpaid at the time of such removal, the treasurer of the county from which the property is removed must certify to the treasurer of the county to which the property has been moved a statement of the tax together with all delinquencies and penalties.
RCW 84.69.080 — Washington Code / Title 84 / Chapter 69 / Section 080
RCW 84.69.080: Refunds with respect to taxing districts—Not to be paid from county funds.
Status: in_force

Neither any county nor its officers shall refund amounts on behalf of a taxing district from county funds.
RCW 84.34.065 — Washington Code / Title 84 / Chapter 34 / Section 065
RCW 84.34.065: Determination of true and fair value of farm and agricultural land—Definitions.
Status: in_force

(1) The true and fair value of farm and agricultural land shall be determined by consideration of the earning or productive capacity of comparable lands from crops grown most typically in the area averaged over not less than five years, capitalized at indicative rates. The earning or productive capacity of farm and agricultural lands is the "net cash rental," capitalized at a "rate of interest" charged on long term loans secured by a mortgage on farm or agricultural land plus a component for property taxes. The current use value of land under RCW 84.34.020 (2)(f) must be established as: The prior year's average value of open space farm and agricultural land used in the county plus the value of land improvements such as septic, water, and power used to serve the residence. This may not be interpreted to require the assessor to list improvements to the land with the value of the land. (2) For the purposes of the above computation: (a)(i) The term "net cash rental" means the average rental paid on an annual basis, in cash, for the land being appraised and other farm and agricultural land of similar quality and similarly situated that is available for lease for a period of at least three years to any reliable person without unreasonable restrictions on its use for production of agricultural crops. There is allowed as a deduction from the rental received or computed any costs of crop production charged against the landlord if the costs are such as are customarily paid by a landlord. If "net cash rental" data is not available, the earning or productive capacity of farm and agricultural lands is determined by the cash value of typical or usual crops grown on land of similar quality and similarly situated averaged over not less than five years. Standard costs of production are allowed as a deduction from the cash value of the crops. (ii) The current "net cash rental" or "earning capacity" is determined by the assessor with the advice of the advisory committee as provided in RCW 84.34.145 , and through a continuing internal study, assisted by studies of the department of revenue. This net cash rental figure as it applies to any farm and agricultural land may be challenged before the same boards or authorities as would be the case with regard to assessed values on general property. (b)(i) The term "rate of interest" means the rate of interest charged by the farm credit administration and other large financial institutions regularly making loans secured by farm and agricultural lands through mortgages or similar legal instruments, averaged over the immediate past five years. (ii) The "rate of interest" must be determined annually by a rule adopted by the department of revenue and such rule must be published in the state register not later than January 1 of each year for use in that assessment year. The department of revenue determination may be appealed to the state board of tax appeals within thirty days after the date of publication by any owner of farm or agricultural land or the assessor of any county containing farm and agricultural land. (c) The "component for property taxes" is a figure obtained by dividing the assessed value of all property in the county into the property taxes levied within the county in the year preceding the assessment and multiplying the quotient obtained by one hundred.
RCW 84.40.036 — Washington Code / Title 84 / Chapter 40 / Section 036
RCW 84.40.036: Valuation of vessels—Apportionment.
Status: in_force

(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; and/or (c) Engaged exclusively in fishing, tendering, harvesting, and/or processing seafood products on the high seas or waters under the jurisdiction of other states. (2) The value of each apportionable vessel shall be apportioned to this state based on the number of days or fractions of days that the vessel is within this state during the preceding calendar year: PROVIDED, That if the total number of days the vessel is within the limits of the state does not exceed one hundred twenty for the preceding calendar year, no value shall be apportioned to this state. For the purposes of this subsection (2), a fraction of a day means more than sixteen hours in a calendar day. (3) Time during which an apportionable vessel is in the state for one or more of the following purposes shall not be considered as time within this state, if the length of time is reasonable for the purpose: (a) Undergoing repair or alteration; (b) Taking on or discharging cargo, passengers, or supplies; and (c) Serving as a tug for a vessel under (a) or (b) of this subsection. (4) Days during which an apportionable vessel leaves this state only while navigating the high seas in order to travel between points in this state shall be considered as days within this state.
RCW 84.34.410 — Washington Code / Title 84 / Chapter 34 / Section 410
RCW 84.34.410: Application—Cannabis land uses.
Status: in_force

The provisions of this chapter do not apply with respect to land used in the growing, raising, or producing of cannabis, useable cannabis, or cannabis-infused products as those terms are defined under RCW 69.50.101 .
RCW 84.41.070 — Washington Code / Title 84 / Chapter 41 / Section 070
RCW 84.41.070: Finding of unsatisfactory progress—Notice—Duty of county legislative authority.
Status: in_force

If the department of revenue finds upon its own investigation, or upon a showing by others, that the revaluation program for any county is not proceeding for any reason as herein directed, the department of revenue shall advise both the county legislative authority and the county assessor of such finding. Within thirty days after receiving such advice, the county legislative authority, at regular or special session, either (1) shall authorize such expenditures as will enable the assessor to complete the revaluation program as herein directed, or (2) shall direct the assessor to request special assistance from the department of revenue for aid in effectuating the county's revaluation program.
RCW 84.64.180 — Washington Code / Title 84 / Chapter 64 / Section 180
RCW 84.64.180: Deeds as evidence—Estoppel by judgment.
Status: in_force

Deeds executed by the county treasurer, as aforesaid, shall be prima facie evidence in all controversies and suits in relation to the right of the purchaser, his or her heirs and assigns, to the real property thereby conveyed of the following facts: First, that the real property conveyed was subject to taxation at the time the same was assessed, and had been listed and assessed in the time and manner required by law; second, that the taxes were not paid at any time before the issuance of deed; third, that the real property conveyed had not been redeemed from the sale at the date of the deed; fourth, that the real property was sold for taxes, interest, and costs, as stated in the deed; fifth, that the grantee in the deed was the purchaser, or assignee of the purchaser; sixth, that the sale was conducted in the manner required by law. And any judgment for the deed to real property sold for delinquent taxes rendered after January 9, 1926, except as otherwise provided in this section, shall estop all parties from raising any objections thereto, or to a tax title based thereon, which existed at or before the rendition of such judgment, and could have been presented as a defense to the application for such judgment in the court wherein the same was rendered, and as to all such questions the judgment itself shall be conclusive evidence of its regularity and validity in all collateral proceedings, except in cases where the tax has been paid, or the real property was not liable to the tax.
RCW 84.40.200 — Washington Code / Title 84 / Chapter 40 / Section 200
RCW 84.40.200: Listing of personalty on failure to obtain statement—Statement of valuation to person assessed or listing—Exemption.
Status: in_force

(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 ascertain the amount and value of such property and assess the same at such amount as he or she believes to be the true value thereof. (2) The assessor, in all cases of the assessment of personal property, shall deliver or mail to the person assessed, or to the person listing the property, a copy of the statement of property hereinbefore required, showing the valuation of the property so listed. (3) This section does not apply to the listing required under RCW 84.40.065 .
RCW 84.64.225 — Washington Code / Title 84 / Chapter 64 / Section 225
RCW 84.64.225: Public auction sale by electronic media.
Status: in_force

(1) In lieu of the sale procedure specified in RCW 84.56.070 or 84.64.080 , the county treasurer may conduct a public auction sale by electronic media as provided in RCW 36.16.145 . (2) Notice of a public auction sale by electronic media must be substantially in the following form: TAX JUDGMENT SALE BY ELECTRONIC MEDIA Public notice is hereby given that pursuant to a tax judgment of the superior court of the county of . . . . . . in the state of Washington, and an order of sale duly issued by the court, entered the . . . . day of . . . . . ., . . . ., in proceedings for foreclosure of tax liens, I shall on the . . . . day of . . . . . ., . . . ., commencing at . . . . o'clock . . ., at . . [specify website address] . . . . ., sell the property to the highest and best bidder to satisfy the full amount of taxes, interest, and costs adjudged to be due. Prospective bidders must deposit . . . . to participate in bidding. A deposit paid by a winning bidder will be applied to the balance due. However, a winning bidder who does not comply with the terms of sale will forfeit the deposit. Deposits paid by nonwinning bidders will be refunded within ten business days of the close of the sale. Payment of deposits and a winning bid must be made by electronic funds transfer. In the case of an online public auction sale by electronic media as provided in RCW 36.16.145 , a winning bidder is allowed no less than forty-eight hours to pay the winning bid by electronic funds transfer. In witness whereof, I have affixed my hand and seal this . . . . day of . . . . . ., . . . . . Treasurer of . . . . . county.
RCW 84.56.060 — Washington Code / Title 84 / Chapter 56 / Section 060
RCW 84.56.060: Tax receipts—Current tax only may be paid.
Status: in_force

The county treasurer upon receiving any tax paid in cash, shall give to the person paying the same a receipt. The treasurer shall record the payment of all taxes in the treasurer's records by parcel. The owner or owners of property against which there are delinquent taxes, shall have the right to pay the current tax without paying any delinquent taxes there may be against the property.
RCW 84.38.110 — Washington Code / Title 84 / Chapter 38 / Section 110
RCW 84.38.110: Duties of county assessor.
Status: in_force

The county assessor must: (1) Immediately transmit a copy of each declaration to defer to the department of revenue. The department may audit any declaration and must notify the assessor as soon as possible of any claim where any factor appears to disqualify the claimant for the deferral sought. (2) Transmit a copy of each declaration to defer a special assessment to the local improvement district which imposed such assessment. (3) Compute the dollar tax rate for the county as if any deferrals provided by this chapter did not exist. (4) As soon as possible notify the department of revenue and the county treasurer of the amount of real property taxes deferred for that year and notify the department of revenue and the respective treasurers of municipal corporations of the amount of special assessments deferred for each local improvement district within such unit.
RCW 84.34.370 — Washington Code / Title 84 / Chapter 34 / Section 370
RCW 84.34.370: Special benefit assessments for farm and agricultural land or timberland—Assessments due on land withdrawn or changed (as amended by 2014 c 137).
Status: in_force

Whenever a portion of a parcel of land which was classified as farm and agricultural or timberland pursuant to this chapter is withdrawn or removed from classification (( or there is a change in use )), and such land has been exempted from any benefit assessments pursuant to RCW 84.34.320 , the previously exempt benefit assessments (( shall )) become due on only that portion of the land which is withdrawn or (( changed )) removed .

PDF RCW 84.34.370

Special benefit assessments for farm and agricultural land or timberland — Assessments due on land withdrawn or changed (as amended by 2014 c 137) .

(1) Except as provided in subsection (2) of this section, w henever a portion of a parcel of land (( which )) that was classified as farm and agricultural or timberland (( pursuant to )) under this chapter is withdrawn or removed from classification or there is a change in use, and (( such )) the land has been exempted from any benefit assessments (( pursuant to )) under RCW 84.34.320 , the previously exempt benefit assessments (( shall )) become due on only that portion of the land (( which )) that is withdrawn , removed, or changed. (2) Designation as forestland under RCW 84.33.130 (1) as a result of a merger of programs adopted under RCW 84.34.400 is not considered a withdrawal, removal, or a change in use under this section.
RCW 84.36.037 — Washington Code / Title 84 / Chapter 36 / Section 037
RCW 84.36.037: Nonprofit organization property connected with operation of public assembly hall or meeting place.
Status: in_force

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(1) Real or personal property owned by a nonprofit organization, association, or corporation in connection with the operation of a public assembly hall or meeting place is exempt from taxation. The area exempt under this section includes the building or buildings, the land under the buildings, and an additional area necessary for parking, not exceeding a total of one acre. When property for which exemption is sought is essentially unimproved except for restroom facilities and structures and this property has been used primarily for annual community celebration events for at least ten years, the exempt property shall not exceed twenty-nine acres. (2) To qualify for this exemption the property must be used exclusively for public gatherings and be available to all organizations or persons desiring to use the property, but the owner may impose conditions and restrictions which are necessary for the safekeeping of the property and promote the purposes of this exemption. Membership shall not be a prerequisite for the use of the property. (3) The use of the property for pecuniary gain or for business activities, except as provided in this section and RCW 84.36.805 , nullifies the exemption otherwise available for the property for the assessment year. If all income received from rental or use of the exempt property is used for capital improvements to the exempt property, maintenance and operation of the exempt property, or exempt purposes, the exemption is not nullified as provided by RCW 84.36.805 or by the use of the property, in a county with a population of less than twenty thousand, to promote the following business activities, if the rental income or donations, if any, are reasonable and do not exceed the maintenance and operation expenses attributable to the portion of the property loaned or rented: Dance lessons, art classes, or music lessons. (4) The department of revenue must narrowly construe this exemption.
RCW 84.33.074 — Washington Code / Title 84 / Chapter 33 / Section 074
RCW 84.33.074: Excise tax on harvesters of timber—Calculation of tax by small harvesters—Election—Filing form.
Status: in_force

(1) A small harvester may elect to calculate the tax imposed by this chapter in the manner provided in this section. (2) Timber shall be considered harvested at the time when in the ordinary course of business the quantity thereof by species is first definitely determined. The amount harvested shall be determined by the Scribner Decimal C Scale or other prevalent measuring practice adjusted to arrive at substantially equivalent measurements, as approved by the department of revenue. (3) Timber values shall be determined by either of the following methods, whichever is most appropriate to the circumstances of the harvest: (a) When standing timber is sold on the stump, the taxable value is the actual gross receipts received by the landowner from the sale of the standing timber. (b) When timber is sold after it has been harvested, the taxable value is the actual gross receipts from sale of the harvested timber minus the costs of harvesting and marketing the timber. When the taxpayer is unable to provide documented proof of harvesting and marketing costs, this deduction for harvesting and marketing costs shall be a percentage of the gross receipts from sale of the harvested timber as determined by the department of revenue but in no case less than twenty-five percent. (4) The department of revenue shall prescribe a short filing form which shall be as simple as possible.
RCW 84.52.761 — Washington Code / Title 84 / Chapter 52 / Section 761
RCW 84.52.761: Road and bridge service district levies authorized.
Status: in_force

See RCW 36.83.030 and 36.83.040 .
RCW 84.52.120 — Washington Code / Title 84 / Chapter 52 / Section 120
RCW 84.52.120: Metropolitan park districts—Protection of levy from prorationing—Ballot proposition.
Status: in_force

A metropolitan park district with a population of 150,000 or more may submit a ballot proposition to voters of the district authorizing the protection of the district's tax levy from prorationing under RCW 84.52.010 (3)(b) by imposing all or any portion of the district's 25 cent per $1,000 of assessed valuation tax levy outside of the $5.90 per $1,000 of assessed valuation limitation established under RCW 84.52.043 (2), if those taxes otherwise would be prorated under RCW 84.52.010 (3)(b)(iv), for taxes imposed in any year on or before the first day of January six years after the ballot proposition is approved. A simple majority vote of voters voting on the proposition is required for approval.
RCW 84.52.754 — Washington Code / Title 84 / Chapter 52 / Section 754
RCW 84.52.754: Park and recreation service area levies authorized.
Status: in_force

See RCW 36.68.520 and 36.68.525 .
RCW 84.38.150 — Washington Code / Title 84 / Chapter 38 / Section 150
RCW 84.38.150: Election to continue deferral by surviving spouse or surviving domestic partner.
Status: in_force

(1) A surviving spouse, surviving domestic partner, heir, or devisee of the claimant may elect to continue the property in its deferred tax status if the property is the residence of the spouse, domestic partner, heir, or devisee of the claimant and the spouse, domestic partner, heir, or devisee meets the requirements of this chapter. (2) The election under this section to continue the property in its deferred status by the spouse, the domestic partner, heir, or devisee of the claimant must be filed in the same manner as an original claim for deferral is filed under this chapter. Thereupon, the property with respect to which the deferral of special assessments and/or real property taxes is claimed must continue to be treated as deferred property. When the property has been continued in its deferred status by the filing of the spouse, the domestic partner, heir, or devisee of the claimant of an election under this section, the spouse, the domestic partner, heir, or devisee of the claimant may continue the property in its deferred status in subsequent years by filing a claim under this chapter so long as the spouse, domestic partner, heir, or devisee meets the qualifications set out in this section.
RCW 84.41.110 — Washington Code / Title 84 / Chapter 41 / Section 110
RCW 84.41.110: Appraisers to act in advisory capacity.
Status: in_force

Appraisers whose services may be obtained by contract or who may be assigned by the department of revenue to assist any county assessor shall act in an advisory capacity only, and valuations made by them shall not in any manner be binding upon the assessor, it being the intent herein that all valuations made pursuant to this chapter shall be made and entered by the assessor pursuant to law as directed herein.
RCW 84.36.470 — Washington Code / Title 84 / Chapter 36 / Section 470
RCW 84.36.470: Agricultural products—Exemption.
Status: in_force

The following property shall be exempt from taxation: Any agricultural product as defined in RCW 82.04.213 and grown or produced for sale by any person upon the person's own lands or upon lands in which the person has a present right of possession. Taxpayers shall not be required to report, or assessors to list, the inventories covered by this exemption.
RCW 84.34.010 — Washington Code / Title 84 / Chapter 34 / Section 010
RCW 84.34.010: Legislative declaration.
Status: in_force

The legislature hereby declares that it is in the best interest of the state to maintain, preserve, conserve and otherwise continue in existence adequate open space lands for the production of food, fiber and forest crops, and to assure the use and enjoyment of natural resources and scenic beauty for the economic and social well-being of the state and its citizens. The legislature further declares that assessment practices must be so designed as to permit the continued availability of open space lands for these purposes, and it is the intent of this chapter so to provide. The legislature further declares its intent that farm and agricultural lands shall be valued on the basis of their value for use as authorized by section 11 of Article VII of the Constitution of the state of Washington.
RCW 84.56.335 — Washington Code / Title 84 / Chapter 56 / Section 335
RCW 84.56.335: Manufactured/mobile home or park model trailer landlord tax responsibility.
Status: in_force

(1) Except as provided in subsection (2) of this section, if the landlord of a manufactured/mobile home park takes ownership of a manufactured/mobile home or park model trailer with the intent to resell or rent the same after (a) the manufactured/mobile home or park model trailer has been abandoned; or (b) a final judgment for restitution of the premises under RCW 59.18.410 has been executed in favor of the landlord with regard to the manufactured/mobile home or park model trailer and title has been lawfully transferred to the landlord, the outstanding taxes become the responsibility of the landlord. After the outstanding taxes, interest, and penalties are removed from the tax rolls under subsection (2) of this section, all future taxes are the responsibility of the owner of the manufactured/mobile home or park model trailer. (2) Upon notification by the assessor, the county treasurer must remove from the tax rolls any outstanding taxes, as well as interest and penalties, on a manufactured/mobile home or park model trailer if the landlord of a manufactured/mobile home park: (a) Submits a signed affidavit to the assessor indicating that the landlord has taken ownership of the manufactured/mobile home or park model trailer with the intent to resell or rent after: (i) The manufactured/mobile home or park model trailer has been abandoned; or (ii) a final judgment for restitution of the premises under RCW 59.18.410 has been executed in favor of the landlord with regard to the manufactured/mobile home or park model trailer and title has been lawfully transferred to the landlord; and (b) The most current assessed value of the manufactured/mobile home or park model trailer is less than eight thousand dollars. (3) For the purposes of this section, "abandoned," "manufactured/mobile home," and "park model" have the same meanings as provided in RCW 59.20.030 .
RCW 84.12.390 — Washington Code / Title 84 / Chapter 12 / Section 390
RCW 84.12.390: Rules and regulations.
Status: in_force

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 and carry out the provisions of this chapter.
RCW 84.04.140 — Washington Code / Title 84 / Chapter 04 / Section 140
RCW 84.04.140: "Regular property taxes," "regular property tax levies."
Status: in_force

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 levy is subject to the aggregate limitation set forth in RCW 84.52.043 and 84.52.050 , as now or hereafter amended, or which is imposed by or for a port district or a public utility district.
RCW 84.16.036 — Washington Code / Title 84 / Chapter 16 / Section 036
RCW 84.16.036: Default valuation by department of revenue—Penalty—Estoppel.
Status: in_force

(1) If any company shall fail to comply with the provisions of RCW 84.16.020 , the department shall add to the value of such company, as a penalty for such failure, five percent for every thirty days or fraction thereof, not to exceed ten percent, that the company fails to comply. (2) If any company, or its officer or agent, shall refuse or neglect to make any report required by this chapter, or by the department of revenue, or shall refuse or neglect to permit an inspection and examination of its records, books, accounts, papers or property requested by the department of revenue, or shall refuse or neglect to appear before the department in obedience to a summons, the department shall inform itself the best it may of the matters to be known, in order to discharge its duties with respect to valuation and assessment of the property of such company; and the department shall add to the value so ascertained twenty-five percent as a penalty for the failure or refusal of such company to make its report and such company shall be estopped to question or impeach the assessment of the department of revenue in any hearing or proceeding thereafter. Such penalty shall be in lieu of the penalty provided for in subsection (1) of this section. (3) The department shall waive or cancel the penalty imposed under subsection (1) of this section for good cause shown. (4) The department shall waive or cancel the penalty imposed under subsection (1) of this section when the circumstances under which the failure to materially comply with the provisions of RCW 84.16.020 do not qualify for waiver or cancellation under subsection (3) of this section if: (a) The company fully complies with the reporting provisions of RCW 84.16.020 within thirty days of the due date; and (b) The company has timely complied with the provisions of RCW 84.16.020 for the previous two calendar years. The requirement that a company has timely complied with the provisions of RCW 84.16.020 for the previous two calendar years is waived for any calendar year in which the company was not required to comply with the provisions of RCW 84.16.020 .
RCW 84.34.131 — Washington Code / Title 84 / Chapter 34 / Section 131
RCW 84.34.131: Valuation of timber not affected.
Status: in_force

Nothing in this chapter shall be construed as in any manner affecting the method for valuation of timber standing on timberland which has been classified under this chapter.