reglab/housing_qa huggingface dataset:
WA Rev Code § 84.40.190 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.190 - Statement of personal property.

RCW 84.40.190 Statement of personal property.Every person required by this title to list property shall make out and deliver to the assessor, or to the department as required by RCW 84.40.065, either in person, by mail, or by electronic transmittal if available, a statement of all the personal property in his or her possession or under his or her control, and which, by the provisions of this title, he or she is required to list for taxation, either as owner or holder thereof. When any list, schedule, or statement is made, the principal required to make out and deliver the same shall be responsible for the contents and the filing thereof and shall be liable for the penalties imposed pursuant to RCW 84.40.130. No person shall be required to list for taxation in his statement to the assessor any share or portion of the capital stock, or of any of the property of any company, association or corporation, which such person may hold in whole or in part, where such company, being required so to do, has listed for assessment and taxation its capital stock and property with the department of revenue, or as otherwise required by law.[ 2003 c 302 § 4; 2001 c 185 § 13; 1993 c 33 § 4; 1967 ex.s. c 149 § 39; 1961 c 15 § 84.40.190. Prior: 1945 c 56 § 1; 1925 ex.s. c 130 § 22; 1897 c 71 § 15; 1893 c 124 § 15; 1891 c 140 § 15; 1890 p 535 § 15; Code 1881 § 2834; Rem. Supp. 1945 § 11126.]NOTES:Effective date—1993 c 33: See note following RCW 82.49.060.Effective date—1967 ex.s. c 149: See note following RCW 82.04.050.Savings—1967 ex.s. c 149: See RCW 82.98.035.Severability—1967 ex.s. c 149: See note following RCW 82.98.030.
WA Rev Code § 84.40.200 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.200 - Listing of personalty on failure to obtain statement—Statement of valuation to person assessed or listing—Exemption.

RCW 84.40.200 Listing of personalty on failure to obtain statement—Statement of valuation to person assessed or listing—Exemption.(1) In all cases of failure to obtain a statement of personal property, from any cause, it shall be the duty of the assessor to 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.[ 1993 c 33 § 5; 1987 c 319 § 3; 1961 c 15 § 84.40.200. Prior: 1939 c 206 § 18; 1925 ex.s. c 130 § 64; 1897 c 71 § 53; 1893 c 124 § 54; 1891 c 140 § 54; 1890 p 551 § 59; RRS § 11147.]NOTES:Effective date—1993 c 33: See note following RCW 82.49.060.
WA Rev Code § 84.40.210 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.210 - Personalty of manufacturer, listing procedure, statement—"Manufacturer" defined.

RCW 84.40.210 Personalty of manufacturer, listing procedure, statement—"Manufacturer" defined.Every person who purchases, receives, or holds personal property of any description for the purpose of adding to the value thereof by any process of manufacturing, refining, rectifying, or by the combination of different materials with the view of making gain or profit by so doing shall be held to be a manufacturer, and he or she shall, when required to, make and deliver to the assessor a statement of the amount of his or her other personal property subject to taxes, also include in his or her statement the value of all articles purchased, received, or otherwise held for the purpose of being used in whole or in part in any process or processes of manufacturing, combining, rectifying, or refining. Every person owning a manufacturing establishment of any kind and every manufacturer shall list as part of his or her manufacturer's stock the value of all engines and machinery of every description used or designed to be used in any process of refining or manufacturing except such fixtures as have been considered as part of any parcel of real property, including all tools and implements of every kind, used or designed to be used for the first aforesaid purpose.[ 2013 c 23 § 361; 1961 c 168 § 1; 1961 c 15 § 84.40.210. Prior: 1939 c 66 § 1; 1927 c 282 § 1; 1925 ex.s. c 130 § 26; 1921 c 60 § 1; 1897 c 71 § 19; 1893 c 124 § 19; 1891 c 140 § 19; 1890 p 538 § 20; RRS § 11130.]
WA Rev Code § 84.40.220 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.220 - Merchant's personalty held for sale—Consignment from out of state—Nursery stock assessable as growing crops.

RCW 84.40.220 Merchant's personalty held for sale—Consignment from out of state—Nursery stock assessable as growing crops.Whoever owns, or has in his 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.[ 2013 c 23 § 362; 1974 ex.s. c 83 § 1; 1971 ex.s. c 18 § 1; 1961 c 15 § 84.40.220. Prior: 1939 c 116 § 1; 1925 ex.s. c 130 § 25; 1897 c 71 § 18; 1893 c 124 § 18; 1891 c 140 § 18; 1890 p 537 § 19; Code 1881 § 2839; RRS § 11129. Formerly RCW 84.40.030, part, and 84.40.220.]
WA Rev Code § 84.40.230 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.230 - Contract to purchase public land.

RCW 84.40.230 Contract to purchase public land.When any real property is sold on contract by the United States of America, the state, any county or municipality, or any federally recognized Indian tribe, and the contract expresses or implies that the vendee is entitled to the possession, use, benefits[,] and profits thereof and therefrom so long as the vendee complies with the terms of the contract, it is deemed that the vendor retains title merely as security for the fulfillment of the contract, and the property must be assessed and taxed in the same manner as other similar property in private ownership is taxed, and the tax roll must contain, opposite the description of the property so assessed the following notation: "Subject to title remaining in the vendor" or other notation of similar significance. No foreclosure for delinquent taxes nor any deed issued pursuant thereto may extinguish or otherwise affect the title of the vendor. In any case under former law where the contract and not the property was taxed no deed of the property described in such contract may ever be executed and delivered by the state or any county or municipality until all taxes assessed against such contract and local assessments assessed against the land described thereon are fully paid.[ 2014 c 207 § 7; 1994 c 124 § 25; 1961 c 15 § 84.40.230. Prior: 1947 c 231 § 1; 1941 c 79 § 1; 1925 ex.s. c 137 § 33; 1897 c 71 § 26; 1893 c 124 § 26; 1891 c 140 § 26; 1890 p 540 § 25; Rem. Supp. 1947 § 11133.]NOTES:Application—2014 c 207: See note following RCW 84.36.010.
WA Rev Code § 84.40.240 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.240 - Annual list of lands sold or contracted to be sold to be furnished assessor.

RCW 84.40.240 Annual list of lands sold or contracted to be sold to be furnished assessor.The assessor of each county shall, on or before the first day of January of each year, obtain from the department of natural resources, and from the local land offices of the state, lists of public lands sold or contracted to be sold during the previous year in his or her county, and certify them for taxation, together with the various classes of state lands sold during the same year, and it shall be the duty of the department of natural resources to certify a list or lists of all public lands sold or contracted to be sold during the previous year, on application of the assessor of any county applying therefor.[ 2013 c 23 § 363; 1961 c 15 § 84.40.240. Prior: 1939 c 206 § 10; 1925 ex.s. c 130 § 10; 1897 c 71 § 91; 1893 c 124 § 94; 1891 c 140 § 26; 1890 p 540 § 25; RRS § 11114.]
WA Rev Code § 84.40.315 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.315 - Federal agencies and property taxable when federal law permits.

RCW 84.40.315 Federal agencies and property taxable when federal law permits.Notwithstanding the provisions of RCW 84.36.010 or anything to the contrary in the laws of the state of Washington, expressed or implied, the United States 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.[ 1961 c 15 § 84.40.315. Prior: 1945 c 142 § 1; Rem. Supp. 1945 § 11150-1. Formerly RCW 84.08.180.]
WA Rev Code § 84.40.320 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.320 - Detail and assessment lists to board of equalization.

RCW 84.40.320 Detail and assessment lists to board of equalization.The assessor shall add up and note the amount of each column in the detail and assessment lists in such manner as prescribed or approved by the state department of revenue, as will provide a convenient and permanent record of assessment. The assessor shall also make, under proper headings, a certification of the assessment rolls and on the 15th day of July, or on the 15th day of August if the county legislative authority has extended the petition filing time limit from thirty to up to sixty days as authorized in RCW 84.40.038(1)(d), shall file the same with the clerk of the county board of equalization for the purpose of equalization by the said board. Such certificate shall be verified by an affidavit, substantially in the following form:State of Washington, . . . . . . County, ss.I, . . . . . ., Assessor . . . . . ., do solemnly swear that the assessment rolls and this certificate contain a correct and full list of all the real and personal property subject to taxation in this county for the assessment year (year) . . . ., so far as I have been able to ascertain the same; and that the assessed value set down in the proper column, opposite the several kinds and descriptions of property, is in each case, except as otherwise provided by law, one hundred percent of the true and fair value of such property, to the best of my knowledge and belief, and that the assessment rolls and this certificate are correct, as I verily believe.. . . . . . . . . ., Assessor.Subscribed and sworn to before me this . . . . day of . . . . . ., (year) . . . .(L. S.) . . . . . ., Auditor of . . . . . . county.PROVIDED, That the failure of the assessor to complete the certificate shall in nowise invalidate the assessment. After the same has been duly equalized by the county board of equalization, the same shall be delivered to the county assessor.[ 2020 c 134 § 1; 2016 c 202 § 49; 1988 c 222 § 18; 1975 1st ex.s. c 278 § 195; 1973 1st ex.s. c 195 § 98; 1961 c 15 § 84.40.320. Prior: 1937 c 121 § 1; 1925 ex.s. c 130 § 65; 1897 c 71 § 54; 1893 c 124 § 55; 1891 c 140 § 55; 1890 p 552 § 60; RRS § 11148.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
WA Rev Code § 84.40.335 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.335 - Lists, schedules or statements to contain declaration that falsification subject to perjury.

RCW 84.40.335 Lists, schedules or statements to contain declaration that falsification subject to perjury.Except for personal property under RCW 84.40.190, any list, schedule or statement required by this chapter shall contain a written declaration that any person signing the same and knowing the same to be false shall be subject to the penalties of perjury.[ 2003 c 302 § 5; 1967 ex.s. c 149 § 42.]NOTES:Effective date—1967 ex.s. c 149: See note following RCW 82.04.050.Savings—1967 ex.s. c 149: See RCW 82.98.035.Severability—1967 ex.s. c 149: See note following RCW 82.98.030.
WA Rev Code § 84.40.340 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.340 - Verification by assessor of any list, statement, or schedule—Confidentiality, penalty.

RCW 84.40.340 Verification by assessor of any list, statement, or schedule—Confidentiality, penalty.(1) For the purpose of verifying any list, statement, or schedule required to be furnished to the assessor by any taxpayer, any assessor or his 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.[ 2003 c 53 § 410; 1997 c 239 § 3; 1973 1st ex.s. c 74 § 1; 1967 ex.s. c 149 § 40; 1961 ex.s. c 24 § 6.]NOTES:Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.Effective date—1967 ex.s. c 149: See note following RCW 82.04.050.Savings—1967 ex.s. c 149: See RCW 82.98.035.Severability—1967 ex.s. c 149: See note following RCW 82.98.030.
WA Rev Code § 84.40.343 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.343 - Mobile homes—Identification of.

RCW 84.40.343 Mobile homes—Identification of.In the assessment of any mobile home, the assessment record shall contain a description of the mobile home including the make, model, and serial number. The property tax roll shall identify any mobile home.[ 1985 c 395 § 8.]
WA Rev Code § 84.40.344 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.344 - Mobile homes—Avoidance of payment of tax—Penalty.

RCW 84.40.344 Mobile homes—Avoidance of payment of tax—Penalty.Every person who wilfully avoids the payment of personal property taxes on mobile homes subject to such tax under the laws of this state shall be guilty of a misdemeanor.[ 1971 ex.s. c 299 § 75.]NOTES:Effective date—1971 ex.s. c 299: See RCW 82.50.901(3).Severability—1971 ex.s. c 299: See note following RCW 82.04.050.
WA Rev Code § 84.40.350 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.350 - Assessment and taxation of property losing exempt status.

RCW 84.40.350 Assessment and taxation of property losing exempt status.Real property, previously exempt from taxation, shall be assessed and taxed as provided in RCW 84.40.350 through 84.40.390 when transferred to private ownership by any exempt organization including the United States of America, the state or any political subdivision thereof by sale or exchange or by a contract under conditions provided for in RCW 84.40.230 or when the property otherwise loses its exempt status.[ 1984 c 220 § 13; 1971 ex.s. c 44 § 2.]
WA Rev Code § 84.40.360 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.360 - Loss of exempt status—Property subject to pro rata portion of taxes for remainder of year.

RCW 84.40.360 Loss of exempt status—Property subject to pro rata portion of taxes for remainder of year.Property which no longer retains its exempt status shall be subject to a pro rata portion of the taxes allocable to the remaining portion of the year after the date that the property lost its exempt status. If a portion of the property has lost its exempt status, only that portion shall be subject to tax under this section.[ 1984 c 220 § 14; 1971 ex.s. c 44 § 3.]
WA Rev Code § 84.40.370 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.370 - Loss of exempt status—Valuation date—Extension on rolls.

RCW 84.40.370 Loss of exempt status—Valuation date—Extension on rolls.The assessor shall list the property and assess it with reference to its value on the date the property lost its exempt status unless such property has been previously listed and assessed. He or she shall extend the taxes on the tax roll using the rate of percent applicable as if the property had been assessed in the previous year.[ 2013 c 23 § 364; 1984 c 220 § 15; 1971 ex.s. c 44 § 4.]
WA Rev Code § 84.40.380 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.380 - Loss of exempt status—When taxes due and payable—Dates of delinquency—Interest.

RCW 84.40.380 Loss of exempt status—When taxes due and payable—Dates of delinquency—Interest.All taxes made payable pursuant to the provisions of RCW 84.40.350 through 84.40.390 shall be due and payable to the county treasurer on or before the thirtieth day of April in the event the date of execution of the instrument of transfer occurs prior to that date unless the time of payment is extended under the provisions of RCW 84.56.020. Such taxes shall be due and payable on or before the thirty-first day of October in the event the date the property lost its exempt status is subsequent to the thirtieth day of April but prior to the thirty-first day of October. In all other cases such taxes shall be due and payable within thirty days after the date the property lost its exempt status. In no case, however, shall the taxes be due and payable less than thirty days from the date the property lost its exempt status. All taxes due and payable after the dates herein shall become delinquent, and interest at the rate specified in RCW 84.56.020 for delinquent property taxes shall be charged upon such unpaid taxes from the date of delinquency until paid.[ 1984 c 220 § 16; 1971 ex.s. c 44 § 5.]
WA Rev Code § 84.40.390 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.390 - Loss of exempt status—Taxes constitute lien on property.

RCW 84.40.390 Loss of exempt status—Taxes constitute lien on property.Taxes made due and payable under RCW 84.40.350 through 84.40.390 shall be a lien on the property from the date the property lost its exempt status.[ 1984 c 220 § 17; 1971 ex.s. c 44 § 6.]
WA Rev Code § 84.40.405 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.405 - Rules for agricultural products and business inventories.

RCW 84.40.405 Rules for agricultural products and business inventories.The department of revenue shall promulgate such rules and regulations, and prescribe such procedures as it deems necessary to carry out RCW 84.36.470 and 84.36.477.[ 2001 c 187 § 20; 2000 c 103 § 28; 1985 c 7 § 156; 1983 1st ex.s. c 62 § 10; 1974 ex.s. c 169 § 9.]NOTES:Application—2001 c 187: See note following RCW 84.40.020.Short title—Intent—Effective dates—Applicability—1983 1st ex.s. c 62: See notes following RCW 84.36.477.Severability—Effective date—Intent—1974 ex.s. c 169: See notes following RCW 84.36.470.
WA Rev Code § 84.40.410 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.410 - Valuation and assessment of certain leasehold interests.

RCW 84.40.410 Valuation and assessment of certain leasehold interests.A leasehold interest consisting of three thousand or more residential and recreational lots that are or may be subleased for residential and recreational purposes, together with any improvements thereon, shall be assessed and taxed in the same manner as privately owned real property. The sublessee of each lot, or the lessee if not subleased, is liable for the property tax on the lot and improvements thereon. If property tax for a lot or improvements thereon remains unpaid for more than three years from the date of delinquency, including any property taxes that are delinquent as of July 22, 2001, the county treasurer may proceed to collect the tax in the same manner as for other property, except that the lessor's interest in the property shall not be extinguished as a result of any action for the collection of tax. Collection of property taxes assessed on any such lot shall be enforceable by foreclosure proceedings in accordance with real property foreclosure proceedings authorized in chapter 84.64 RCW.[ 2003 c 169 § 1; 2001 c 26 § 3.]NOTES:Application—2001 c 26 §§ 2 and 3: "Sections 2 and 3 of this act apply to taxes levied for collection in 2002 and thereafter." [ 2001 c 26 § 5.]