reglab/housing_qa huggingface dataset:
WA Rev Code § 84.48.028 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.48 - Equalization of Assessments.|84.48.028 - County board of equalization—Clerk—Assistants.

RCW 84.48.028 County board of equalization—Clerk—Assistants.The board may appoint a clerk of the board and any assistants the board might need, all to serve at the pleasure of the members of the board, and the clerk or assistant shall attend all sessions thereof, and shall keep the record. Neither the assessor nor any of the assessor's staff may serve as clerk.[ 1994 c 124 § 28; 1970 ex.s. c 55 § 7.]NOTES:Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.
WA Rev Code § 84.48.032 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.48 - Equalization of Assessments.|84.48.032 - County board of equalization—Appraisers.

RCW 84.48.032 County board of equalization—Appraisers.The board may hire one or more appraisers accredited by the department of revenue or certified by the Washington state department of licensing, society of real estate appraisers, American institute of real estate appraisers, or international association of assessing officers, and not otherwise employed by the county, and other necessary personnel for the purpose of aiding the board and carrying out its functions and duties. In addition, the boards of the various counties may make reciprocal arrangements for the exchange of the appraisers with other counties. Such appraisers need not be residents of the county.[ 1994 c 124 § 29; 1970 ex.s. c 55 § 8.]NOTES:Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.
WA Rev Code § 84.48.034 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.48 - Equalization of Assessments.|84.48.034 - County board of equalization—Duration of order.

RCW 84.48.034 County board of equalization—Duration of order.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.[ 2015 c 86 § 104; 1994 c 301 § 47.]
WA Rev Code § 84.48.036 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.48 - Equalization of Assessments.|84.48.036 - County board of equalization—Annual budget.

RCW 84.48.036 County board of equalization—Annual budget.The county legislative authority may provide an adequate annual budget and funds for operation and needs of the board of equalization, including, but not limited to the costs and expenses of the board, such as the meeting place, the necessary equipment and facilities, materials, the salaries of the clerk of the board and the clerk's assistants, the expenses of the members of the board during the sessions, travel, in-service training, and payment of salaries of all such employees hired by the board, to facilitate its work.[ 1994 c 124 § 30; 1970 ex.s. c 55 § 9.]NOTES:Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.
WA Rev Code § 84.48.038 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.48 - Equalization of Assessments.|84.48.038 - County board of equalization—Legal advisor.

RCW 84.48.038 County board of equalization—Legal advisor.The prosecuting attorney of each county shall serve as legal advisor to the board of equalization.[ 1970 ex.s. c 55 § 10.]NOTES:Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.
WA Rev Code § 84.48.042 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.48 - Equalization of Assessments.|84.48.042 - County board of equalization—Training school.

RCW 84.48.042 County board of equalization—Training school.The department of revenue shall establish a school for the training of members of the several boards of equalization throughout the state. Sessions of such schools shall, so far as practicable, be held in each district of the Washington state association of counties. Every member of the board of equalization of each county shall attend such school within one year following appointment or reappointment.[ 1988 c 222 § 22; 1970 ex.s. c 55 § 11.]NOTES:Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.
WA Rev Code § 84.48.046 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.48 - Equalization of Assessments.|84.48.046 - County board of equalization—Operating manual.

RCW 84.48.046 County board of equalization—Operating manual.The department of revenue shall provide a manual for the operation procedures of the several boards of equalization so that uniformity of assessment may be obtained throughout the state, and the several boards of equalization shall follow such manual in all of its operations and procedures.[ 1970 ex.s. c 55 § 12.]NOTES:Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.
WA Rev Code § 84.48.050 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.48 - Equalization of Assessments.|84.48.050 - Abstract of rolls—State action if assessor does not transmit, when.

RCW 84.48.050 Abstract of rolls—State action if assessor does not transmit, when.(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.[ 2010 c 106 § 311; 1995 c 134 § 15. Prior: 1994 c 301 § 42; 1994 c 124 § 31; 1961 c 15 § 84.48.050; prior: 1925 ex.s. c 130 § 69; RRS § 11221; prior: 1890 p 557 § 74. Formerly RCW 84.48.050 and 84.48.070.]NOTES:Effective date—2010 c 106: See note following RCW 35.102.145.
WA Rev Code § 84.48.110 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.48 - Equalization of Assessments.|84.48.110 - Transcript of proceedings to county assessors—Delinquent tax for certain preceding years included.

RCW 84.48.110 Transcript of proceedings to county assessors—Delinquent tax for certain preceding years included.After certifying the record of the proceedings of the department in accordance with RCW 84.48.080, the department shall transmit to each county assessor a copy of the record of the proceedings of the department, specifying the amount to be levied and collected for state purposes for such year, and in addition thereto it shall certify to each county assessor the amount due to each state fund and unpaid from such county for the fifth preceding year, and such delinquent state taxes shall be added to the amount levied for the current year. The department shall close the account of each county for the fifth preceding year and charge the amount of such delinquency to the tax levies of the current year. These delinquent taxes are not subject to chapter 84.55 RCW. All taxes collected on and after the first day of July last preceding such certificate, on account of delinquent state taxes for the fifth preceding year shall belong to the county and by the county treasurer be credited to the current expense fund of the county in which collected.[ 2017 3rd sp.s. c 13 § 306. Prior: 1994 c 301 § 44; 1994 c 124 § 32; 1987 c 168 § 1; 1984 c 132 § 4; 1981 c 260 § 17; prior: 1979 ex.s. c 86 § 4; 1979 c 151 § 185; 1973 c 95 § 11; 1961 c 15 § 84.48.110; prior: 1925 ex.s. c 130 § 71; RRS § 11223; prior: 1899 c 141 § 5; 1897 c 71 § 61; 1893 c 124 § 62; 1890 p 558 § 76.]NOTES:Application—Tax preference performance statement and expiration—2017 3rd sp.s. c 13 §§ 301-314: See notes following RCW 84.52.065.Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.Severability—1979 ex.s. c 86: See note following RCW 13.24.040.
WA Rev Code § 84.48.120 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.48 - Equalization of Assessments.|84.48.120 - Extension of state taxes.

RCW 84.48.120 Extension of state taxes.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.[ 1994 c 301 § 45; 1994 c 124 § 33; 1987 c 168 § 2; 1979 ex.s. c 86 § 5; 1975 1st ex.s. c 278 § 206; 1961 c 15 § 84.48.120. Prior: 1939 c 206 § 37; 1925 ex.s. c 130 § 72; RRS § 11224; prior: 1890 p 544 § 38.]NOTES:Reviser's note: This section was amended by 1994 c 124 § 33 and by 1994 c 301 § 45, each without reference to the other. Both amendments are incorporated in the publication of this section pursuant to RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).Severability—1979 ex.s. c 86: See note following RCW 13.24.040.Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.48.130 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.48 - Equalization of Assessments.|84.48.130 - Certification of assessed valuation to taxing districts.

RCW 84.48.130 Certification of assessed valuation to taxing districts.It shall be the duty of the assessor of each county, when the assessor shall have received from the state department of revenue the certificate of the assessed valuation of the property of railroad and/or other companies assessed by the department of revenue and apportioned to the county, and shall have distributed the value so certified, to the several taxing districts in the county entitled to a proportionate value thereof, and placed the same upon the tax rolls of the county, to certify to the county legislative authority and to the officers authorized by law to estimate expenditures and/or levy taxes for any taxing district coextensive with the county, the total assessed value of property in the county as shown by the completed tax rolls, and to certify to the officers authorized by law to estimate expenditures and/or levy taxes for each taxing district in the county not coextensive with the county, the total assessed value of the property in such taxing district.[ 1994 c 124 § 34; 1975 1st ex.s. c 278 § 207; 1961 c 15 § 84.48.130. Prior: 1939 c 206 § 38; 1925 ex.s. c 130 § 73; RRS § 11234.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.48.140 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.48 - Equalization of Assessments.|84.48.140 - Property tax advisor.

RCW 84.48.140 Property tax advisor.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.[ 1994 c 124 § 35; 1971 ex.s. c 288 § 11.]NOTES:Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.
WA Rev Code § 84.48.150 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.48 - Equalization of Assessments.|84.48.150 - Valuation criteria including comparative sales to be made available to taxpayer—Change.

RCW 84.48.150 Valuation criteria including comparative sales to be made available to taxpayer—Change.(1) The assessor must, upon the request of any taxpayer who petitions the board of equalization for review of a tax claim or valuation dispute, make available to said taxpayer a compilation of comparable sales utilized by the assessor in establishing such taxpayer's property valuation. If valuation criteria other than comparable sales were used, the assessor must furnish the taxpayer with such other factors and the addresses of such other property used in making the determination of value.(2) The assessor must within sixty days of such request but at least twenty-one business days, excluding legal holidays, prior to such taxpayer's appearance before the board of equalization make available to the taxpayer the valuation criteria and/or comparable sales that may not be subsequently changed by the assessor unless the assessor has found new evidence supporting the assessor's valuation, in which situation the assessor must provide such additional evidence to the taxpayer and the board of equalization at least twenty-one business days prior to the hearing at the board of equalization. A taxpayer who lists comparable sales on a notice of appeal may not subsequently change such sales unless the taxpayer has found new evidence supporting the taxpayer's proposed valuation in which case the taxpayer must provide such additional evidence to the assessor and board of equalization at least twenty-one business days, excluding legal holidays, prior to the hearing. If either the assessor or taxpayer does not meet the requirements of this section the board of equalization may continue the hearing to provide the parties an opportunity to review all evidence or, upon objection, refuse to consider sales not submitted in a timely manner.[ 2018 c 24 § 1; 1994 c 301 § 46; 1973 1st ex.s. c 30 § 1.]
WA Rev Code § 84.48.200 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.48 - Equalization of Assessments.|84.48.200 - Rules.

RCW 84.48.200 Rules.The department of revenue shall make such rules consistent with this chapter as shall be necessary or desirable to permit its effective administration. The rules may provide for changes of venue for the various boards of equalization.[ 1988 c 222 § 26.]
WA Rev Code § 84.52.018 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.018 - Calculation of tax levy rates when the assessment of highly valued property is in dispute.

RCW 84.52.018 Calculation of tax levy rates when the assessment of highly valued property is in dispute.Whenever any property value or claim for exemption or cancellation of a property assessment is appealed to the state board of tax appeals or court of competent jurisdiction and the dollar difference between the total value asserted by the taxpayer and the total value asserted by the opposing party exceeds one-fourth of one percent of the total assessed value of property in the county, the assessor shall use only that portion of the total value which is not in controversy for purposes of computing the levy rates and extending the tax on the tax roll in accordance with this chapter, unless the state board of tax appeals has issued its determination at the time of extending the tax.When the state board of tax appeals or court of competent jurisdiction makes its final determination, the proper amount of tax shall be extended and collected for each taxing district if this has not already been done. The amount of tax collected and extended shall include interest at the rate of nine percent per year on the amount of the board's final determination minus the amount not in controversy. The interest shall accrue from the date the taxes on the amount not in controversy were first due and payable. Any amount extended in excess of that permitted by chapter 84.55 RCW shall be held in abeyance and used to reduce the levy rates of the next succeeding levy.[ 1994 c 124 § 37; 1989 c 378 § 15; 1987 c 156 § 1.]
WA Rev Code § 84.52.020 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.020 - City and district budgets to be filed with county legislative authority.

RCW 84.52.020 City and district budgets to be filed with county legislative authority.It shall be the duty of the city council or other governing body of every city, other than a city having a population of three hundred thousand or more, the board of directors of school districts of the first class, the superintendent of each educational service district for each constituent second-class school district, commissioners of port districts, commissioners of metropolitan park districts, and of all officials or boards of taxing districts within or coextensive with any county required by law to certify to the county legislative authority, for the purpose of levying district taxes, budgets or estimates of the amounts to be raised by taxation on the assessed valuation of the property in the city or district, through their chair and clerk, or secretary, to make and file such certified budget or estimates with the clerk of the county legislative authority on or before the thirtieth day of November.[ 2005 c 52 § 1; 1994 c 81 § 85; 1988 c 222 § 27; 1975-'76 2nd ex.s. c 118 § 33; 1975 c 43 § 33; 1961 c 15 § 84.52.020. Prior: 1939 c 37 § 1; 1925 ex.s. c 130 § 75; RRS § 11236; prior: 1909 c 138 § 1; 1893 c 71 §§ 2, 3.]NOTES:Severability—1975-'76 2nd ex.s. c 118: See note following RCW 28A.505.010.Effective date—Severability—1975 c 43: See notes following RCW 28A.535.050.
WA Rev Code § 84.52.025 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.025 - Budgets of taxing districts filed with county commissioners to indicate estimate of cash balance.

RCW 84.52.025 Budgets of taxing districts filed with county commissioners to indicate estimate of cash balance.The governing body of all taxing districts within or coextensive with any county, which are required by law to certify to a board of county commissioners, for the purpose of levying district taxes, budgets or estimates of the amounts to be raised by taxation on the assessed valuation of the property in the district, shall clearly indicate an estimate of cash balance at the beginning and ending of each budget period in said budget or estimate.[ 1961 c 52 § 1.]
WA Rev Code § 84.52.030 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.030 - Time of levy.

RCW 84.52.030 Time of levy.For the purpose of raising revenue for state, county, and other taxing district purposes, the county legislative authority of each county, and all other officials or boards authorized by law to levy taxes for taxing district purposes, must levy taxes on all the taxable property in the county or district, as the case may be, sufficient for such purposes, and within the limitations permitted by law.[ 2010 c 106 § 312; 1994 c 124 § 38; 1961 c 15 § 84.52.030. Prior: 1927 c 303 § 1; 1925 ex.s. c 130 § 77; RRS § 11238; prior: 1903 c 165 § 1; 1897 c 71 § 63; 1893 c 124 § 64; 1890 p 559 § 78; Code 1881 § 2880.]NOTES:Effective date—2010 c 106: See note following RCW 35.102.145.
WA Rev Code § 84.52.040 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.040 - Levies to be made on assessed valuation.

RCW 84.52.040 Levies to be made on assessed valuation.Whenever any taxing district or the officers thereof shall, pursuant to any provision of law or of its charter or ordinances, levy any tax, the assessed value of the property of such taxing district shall be taken and considered as the taxable value upon which such levy shall be made.[ 1961 c 15 § 84.52.040. Prior: 1919 c 142 § 3; RRS § 11228.]
WA Rev Code § 84.52.044 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.044 - Limitations upon regular property tax levies—Participating fire protection jurisdictions.

RCW 84.52.044 Limitations upon regular property tax levies—Participating fire protection jurisdictions.(1) If a fire protection district is a participating fire protection jurisdiction in a regional fire protection service authority, the regular property tax levies of the fire protection district are limited as follows:(a) The regular levy of the district under RCW 52.16.130 shall not exceed fifty cents per thousand dollars of assessed value of taxable property in the district less the amount of any levy imposed by the authority under RCW 52.26.140(1)(a);(b) The levy of the district under RCW 52.16.140 shall not exceed fifty cents per thousand dollars of assessed value of taxable property in the district less the amount of any levy imposed by the authority under RCW 52.26.140(1)(b); and(c) The levy of the district under RCW 52.16.160 shall not exceed fifty cents per thousand dollars of assessed value of taxable property in the district less the amount of any levy imposed by the authority under RCW 52.26.140(1)(c).(2) If a city or town is a participating fire protection jurisdiction in a regional fire protection service authority, the regular levies of the city or town shall not exceed the applicable rates provided in RCW 27.12.390, 52.04.081, and 84.52.043(1) less the aggregate rates of any regular levies made by the authority under RCW 52.26.140(1).(3) If a port district is a participating fire protection jurisdiction in a regional fire protection service authority, the regular levy of the port district under RCW 53.36.020 shall not exceed forty-five cents per thousand dollars of assessed value of taxable property in the district less the aggregate rates of any regular levies imposed by the authority under RCW 52.26.140(1).(4) For purposes of this section, the following definitions apply:(a) "Fire protection jurisdiction" means a fire protection district, city, town, Indian tribe, or port district; and(b) "Participating fire protection jurisdiction" means a fire protection district, city, town, Indian tribe, or port district that is represented on the governing board of a regional fire protection service authority or annexed into a regional fire protection service authority.[ 2011 c 271 § 3; 2011 c 141 § 4; 2004 c 129 § 20.]NOTES: