Source: https://app.leg.wa.gov/RCW/default.aspx?cite=84.04&full=true
Timestamp: 2020-02-29 13:38:08
Document Index: 396114060

Matched Legal Cases: ['§ 84', '§ 84', '§ 2', '§ 11227', '§ 2', '§ 102', '§ 84', '§ 3', '§ 11107', '§ 1', '§ 11226', '§ 84', '§ 39', '§ 81', '§ 66', '§ 67', '§ 82', '§ 11242', '§ 84', '§ 6', 'art; 1897', '§ 4', 'art; 1893', '§ 4', 'art; 1890', '§ 4', 'art; 1886', '§ 2', '§ 2830', '§ 11110', '§ 25', '§ 195', '§ 84', '§ 6', 'art; 1897', '§ 4', 'art; 1893', '§ 4', 'art; 1890', '§ 4', 'art; 1886', '§ 2', '§ 2830', '§ 11110', '§ 6', '§ 12', '§ 84', '§ 6', 'art; 1897', '§ 4', 'art; 1893', '§ 4', 'art; 1890', '§ 4', 'art; 1886', '§ 2', '§ 2830', '§ 11110', '§ 84', '§ 6', 'art; 1897', '§ 4', 'art; 1893', '§ 4', 'art; 1890', '§ 4', 'art; 1886', '§ 2', '§ 2830', '§ 11110', '§ 84', '§ 6', 'art; 1897', '§ 4', 'art; 1893', '§ 4', 'art; 1890', '§ 4', 'art; 1886', '§ 2', '§ 2830', '§ 11110', '§ 84', '§ 6', 'art; 1897', '§ 4', 'art; 1893', '§ 4', 'art; 1890', '§ 4', 'art; 1886', '§ 2', '§ 2830', '§ 11110', '§ 84', '§ 5', 'art; 1907', '§ 1', '§ 1', 'art; 1901', '§ 1', 'art; 1897', '§ 3', 'art; 1895', '§ 1', 'art; 1893', '§ 3', 'art; 1891', '§ 3', 'art; 1890', '§ 3', 'art; 1886', '§ 2', '§ 2830', 'art; 1871', '§ 1', 'art; 1869', '§ 3', 'art; 1854', '§ 4', '§ 11109', '§ 1', '§ 2', '§ 70', '§ 84', '§ 4', '§ 2', '§ 2', '§ 2', '§ 2', '§ 2', '§ 2830', 'art; 1871', '§ 2', '§ 2', '§ 11108', '§ 8', '§ 84', '§ 1', '§ 1', '§ 1', '§ 11105', '§ 326', '§ 69', '§ 84', '§ 1', '§ 11226', '§ 2', '§ 11106', '§ 84', '§ 6', 'art; 1897', '§ 4', 'art; 1893', '§ 4', 'art; 1890', '§ 4', 'art; 1886', '§ 2', '§ 2830', '§ 11110', '§ 88', '§ 13', '§ 194']

Chapter 84.04 RCW: DEFINITIONS
RCWs > Title 84 > Chapter 84.04
Chapter 84.04 RCW
84.04.010 Introductory.
84.04.020 "Assessed valuation of taxable property," and similar terms.
84.04.030 "Assessed value of property."
84.04.040 "Assessment year," "fiscal year."
84.04.045 "County auditor."
84.04.047 "Department."
84.04.050 "Householder."
84.04.055 "Legal description."
84.04.060 "Money," "moneys."
84.04.065 Number and gender.
84.04.070 "Oath," "swear."
84.04.075 "Person."
84.04.080 "Personal property."
84.04.090 "Real property."
84.04.095 Classification of components of irrigation systems.
84.04.100 "Tax" and derivatives.
84.04.120 "Taxing district."
84.04.130 "Tract," "lot," etc.
84.04.140 "Regular property taxes," "regular property tax levies."
84.04.150 "Computer software" and related terms.
84.04.900 Construction—Title applicable to state registered domestic partnerships—2009 c 521.
RCW 84.04.010
Unless otherwise expressly provided or unless the context indicates otherwise, terms used in this title shall have the meaning given to them in this chapter.
[ 1961 c 15 § 84.04.010.]
RCW 84.04.020
"Assessed valuation of taxable property," and similar terms.
The terms "assessed valuation of taxable property", "valuation of taxable property", "value of taxable property", "taxable value of property", "property assessed" and "value" whenever used in any statute, law, charter or ordinance with relation to the levy of taxes in any taxing district, shall be held and construed to mean "assessed value of property" as defined in RCW 84.04.030.
[ 1961 c 15 § 84.04.020. Prior: 1919 c 142 § 2; RRS § 11227.]
RCW 84.04.030
"Assessed value of property."
"Assessed value of property" shall be held and construed to mean the aggregate valuation of the property subject to taxation by any taxing district as placed on the last completed and balanced tax rolls of the county preceding the date of any tax levy.
[ 2001 c 187 § 2; 1997 c 3 § 102 (Referendum Bill No. 47, approved November 4, 1997); 1961 c 15 § 84.04.030. Prior: (i) 1925 ex.s. c 130 § 3; RRS § 11107. (ii) 1919 c 142 § 1, part; RRS § 11226, part.]
RCW 84.04.040
"Assessment year," "fiscal year."
The assessment year contemplated in this title and the fiscal year contemplated in this title shall commence on January 1st and end on December 31st in each year.
[ 1961 c 15 § 84.04.040. Prior: 1939 c 206 § 39; 1925 ex.s. c 130 § 81; 1897 c 71 § 66; 1893 c 124 § 67; 1890 p 560 § 82; RRS § 11242.]
RCW 84.04.045
"County auditor."
"County auditor" shall be construed to mean registrar or recorder, whenever it shall be necessary to use the same to the proper construction of this title.
[ 1961 c 15 § 84.04.045. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; RRS § 11110, part.]
RCW 84.04.047
"Department" means the department of revenue of the state of Washington.
[ 1979 c 107 § 25.]
RCW 84.04.050
"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.
[ 2009 c 521 § 195; 1961 c 15 § 84.04.050. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; RRS § 11110, part.]
RCW 84.04.055
"Legal description."
"Legal description" shall be given its commonly accepted meaning, but for property tax purposes, the parcel number is sufficient for the legal description.
[ 1989 c 378 § 6.]
RCW 84.04.060
"Money," "moneys."
"Money" or "moneys" shall be held to mean coin or paper money issued by the United States government.
[ 1998 c 106 § 12; 1961 c 15 § 84.04.060. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; RRS § 11110, part.]
RCW 84.04.065
Every word importing the singular number only may be extended to or embrace the plural number, and every word importing the plural number may be applied and limited to the singular number, and every word importing the masculine gender only may be extended and applied to females as well as males.
[ 1961 c 15 § 84.04.065. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; RRS § 11110, part.]
RCW 84.04.070
"Oath," "swear."
"Oath" may be held to mean affirmation, and the word "swear" may be held to mean affirm.
[ 1961 c 15 § 84.04.070. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; RRS § 11110, part.]
RCW 84.04.075
"Person" shall be construed to include firm, company, association or corporation.
[ 1961 c 15 § 84.04.075. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; RRS § 11110, part.]
RCW 84.04.080
"Personal property."
"Personal property" for the purposes of taxation, shall be held and construed to embrace and include, without especially defining and enumerating it, all goods, chattels, 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.
[ 1961 c 15 § 84.04.080. Prior: 1925 ex.s. c 130 § 5, part; 1907 c 108 §§ 1, 2; 1907 c 48 § 1, part; 1901 ex.s. c 2 § 1, part; 1897 c 71 § 3, part; 1895 c 176 § 1, part; 1893 c 124 § 3, part; 1891 c 140 § 3, part; 1890 p 530 § 3, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; 1871 p 37 § 1, part; 1869 p 176 § 3, part; 1854 p 332 § 4, part; RRS § 11109, part.]
Fox, mink, marten declared personalty: RCW 16.72.030.
RCW 84.04.090
"Real property."
The term "real property" for the purposes of taxation shall be held and construed to mean and include the land itself, whether laid out in town lots or otherwise, and all buildings, structures or improvements or other fixtures of whatsoever kind thereon, except improvements upon lands the fee of which is still vested in the United States, or in the state of Washington, and all rights and privileges thereto belonging or in any wise appertaining, except leases of real property and leasehold interests therein for a term less than the life of the holder; and all substances in and under the same; all standing timber growing thereon, except standing timber owned separately from the ownership of the land upon which the same may stand or be growing; and all property which the law defines or the courts may interpret, declare and hold to be real property under the letter, spirit, intent and meaning of the law for the purposes of taxation. The term real property shall also include a mobile home which has substantially lost its identity as a mobile unit by virtue of its being permanently fixed in location upon land owned or leased by the owner of the mobile home and placed on a permanent foundation (posts or blocks) with fixed pipe connections with sewer, water, or other utilities: PROVIDED, That a mobile home located on land leased by the owner of the mobile home shall be subject to the personal property provisions of chapter 84.56 RCW and RCW 84.60.040.
[ 1987 c 155 § 1; 1985 c 395 § 2; 1971 ex.s. c 299 § 70; 1961 c 15 § 84.04.090. Prior: 1925 ex.s. c 130 § 4; 1897 c 71 § 2; 1893 c 124 § 2; 1891 c 140 § 2; 1890 p 530 § 2; 1886 p 48 § 2, part; Code 1881 § 2830, part; 1871 p 37 § 2; 1869 p 176 § 2; RRS § 11108.]
RCW 84.04.095
Classification of components of irrigation systems.
Notwithstanding RCW 84.04.080 and 84.04.090, the department shall classify, by rule, the components of irrigation systems as real or personal property for purposes of taxation under this title.
[ 1987 c 319 § 8.]
RCW 84.04.100
"Tax" and derivatives.
[ 1961 c 15 § 84.04.100. Prior: 1925 ex.s. c 130 § 1; 1897 c 71 § 1; 1893 c 124 § 1; RRS § 11105.]
RCW 84.04.120
"Taxing district."
[ 2015 3rd sp.s. c 44 § 326; 1999 c 153 § 69; 1961 c 15 § 84.04.120. Prior: (i) 1919 c 142 § 1, part; RRS § 11226, part. (ii) 1925 ex.s. c 130 § 2; RRS § 11106.]
RCW 84.04.130
"Tract," "lot," etc.
"Tract" or "lot," and "piece or parcel of real property," and "piece or parcel of lands" shall each be held to mean any contiguous quantity of land in the possession of, owned by, or recorded as the property of the same claimant, person or company.
[ 1961 c 15 § 84.04.130. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; RRS § 11110, part.]
RCW 84.04.140
"Regular property taxes," "regular property tax levies."
The term "regular property taxes" and the term "regular property tax levy" shall mean a property tax levy by or for a taxing district which 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.
[ 1973 1st ex.s. c 195 § 88; 1971 ex.s. c 288 § 13.]
RCW 84.04.900
[ 2009 c 521 § 194.]