reglab/housing_qa huggingface dataset:
WA Rev Code § 84.41.010 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.41 - Revaluation of Property.|84.41.010 - Declaration of policy.

RCW 84.41.010 Declaration of policy.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.[ 1961 c 15 § 84.41.010. Prior: 1955 c 251 § 1.]
WA Rev Code § 84.41.020 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.41 - Revaluation of Property.|84.41.020 - Scope of chapter.

RCW 84.41.020 Scope of chapter.This chapter does not, and is not intended to affect procedures whereby taxes are imposed either for local or state purposes. This chapter concerns solely the administrative procedures by which the true and fair value in money of property is determined. The process of valuation, which is distinct and separate from the process of levying and imposing a tax, does not result either in the imposition of a tax or the determination of the amount of a tax. This chapter is intended to, and applies only to procedures and methods whereby the value of property is ascertained.[ 1961 c 15 § 84.41.020. Prior: 1955 c 251 § 2.]
WA Rev Code § 84.41.030 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.41 - Revaluation of Property.|84.41.030 - Revaluation program to be on continuous basis—Revaluation schedule—Effect of other proceedings on valuation.

RCW 84.41.030 Revaluation program to be on continuous basis—Revaluation schedule—Effect of other proceedings on valuation.(1) Each county assessor must maintain an active and systematic program of revaluation on a continuous basis. All taxable real property within a county must be revalued annually, and all taxable real property within a county must be physically inspected at least once every six years. Each county assessor may disregard any program of revaluation, if requested by a property owner, and change, as appropriate, the valuation of real property upon the receipt of a notice of decision received under RCW 36.70B.130 or chapter 35.22, 35.63, 35A.63, or 36.70 RCW pertaining to the value of the real property.(2) The department will provide advisory appraisals of industrial properties valued at twenty-five million dollars or more in real and personal property value when requested by the county assessor.[ 2015 c 86 § 102; 2009 c 308 § 1; 1996 c 254 § 7; 1982 1st ex.s. c 46 § 1; 1971 ex.s. c 288 § 6; 1961 c 15 § 84.41.030. Prior: 1955 c 251 § 3.]NOTES:Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.
WA Rev Code § 84.41.041 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.41 - Revaluation of Property.|84.41.041 - Physical inspection and valuation of taxable property required—Adjustments during intervals based on statistical data.

RCW 84.41.041 Physical inspection and valuation of taxable property required—Adjustments during intervals based on statistical data.(1) Each county assessor must cause taxable real property characteristics to be reviewed in accordance with international association of assessing officers standards for physical inspection and valued at least once every six years in accordance with RCW 84.41.030, and in accordance with a plan filed with and approved by the department of revenue. Such revaluation plan must provide that all taxable real property within a county must be revalued and these newly determined values placed on the assessment rolls each year. Property must be valued at one hundred percent of its true and fair value and assessed on the same basis, in accordance with RCW 84.40.030, unless specifically provided otherwise by law. During the intervals between each physical inspection of real property, the valuation of such property must be adjusted to its current true and fair value, such adjustments to be made once each year and to be based upon appropriate statistical data.(2) The assessor may require property owners to submit pertinent data respecting taxable property in their control including data respecting any sale or purchase of said property within the past five years, the cost and characteristics of any improvement on the property and other facts necessary for appraisal of the property.[ 2021 c 122 § 3; 2017 c 323 § 507; 2015 c 86 § 103; 2009 c 308 § 2; 2001 c 187 § 21; 1997 c 3 § 108 (Referendum Bill No. 47, approved November 4, 1997); 1987 c 319 § 4; 1982 1st ex.s. c 46 § 2; 1979 ex.s. c 214 § 9; 1974 ex.s. c 131 § 2.]NOTES:Finding—Intent—2021 c 122: See note following RCW 2.32.050.Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.Contingent effective date—2001 c 187: See note following RCW 84.70.010.Application—2001 c 187: See note following RCW 84.40.020.Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
WA Rev Code § 84.41.050 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.41 - Revaluation of Property.|84.41.050 - Budget, levy, to provide funds.

RCW 84.41.050 Budget, levy, to provide funds.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.[ 1961 c 15 § 84.41.050. Prior: 1955 c 251 § 5.]
WA Rev Code § 84.41.060 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.41 - Revaluation of Property.|84.41.060 - Assistance by department of revenue at request of assessor.

RCW 84.41.060 Assistance by department of revenue at request of assessor.Any county assessor may request special assistance from the department of revenue in the valuation of property which either (1) requires specialized knowledge not otherwise available to the assessor's staff, or (2) because of an inadequate staff, cannot be completed by the assessor within the time required by this chapter. After consideration of such request the department of revenue shall advise the assessor that such request is either approved or rejected in whole or in part. Upon approval of such request, the department of revenue may assist the assessor in the valuation of such property in such manner as the department of revenue, in its discretion, considers proper and adequate.[ 1975 1st ex.s. c 278 § 197; 1961 c 15 § 84.41.060. Prior: 1955 c 251 § 6.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.41.070 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.41 - Revaluation of Property.|84.41.070 - Finding of unsatisfactory progress—Notice—Duty of county legislative authority.

RCW 84.41.070 Finding of unsatisfactory progress—Notice—Duty of county legislative authority.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.[ 1994 c 301 § 40; 1975 1st ex.s. c 278 § 198; 1961 c 15 § 84.41.070. Prior: 1955 c 251 § 7.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.41.080 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.41 - Revaluation of Property.|84.41.080 - Contracts for special assistance.

RCW 84.41.080 Contracts for special assistance.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.[ 2013 c 23 § 365; 1975 1st ex.s. c 278 § 199; 1961 c 15 § 84.41.080. Prior: 1955 c 251 § 8.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.41.090 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.41 - Revaluation of Property.|84.41.090 - Department to establish statistical methods—Publication of rules, regulations, and guides—Compliance required.

RCW 84.41.090 Department to establish statistical methods—Publication of rules, regulations, and guides—Compliance required.The department of revenue shall by rule establish appropriate statistical methods for use by assessors in adjusting the valuation of property between physical inspections. The department of revenue shall make and publish such additional rules, regulations and guides which it determines are needed to supplement materials presently published by the department of revenue for the general guidance and assistance of county assessors. Each assessor is hereby directed and required to value property in accordance with the standards established by RCW 84.40.030 and in accordance with the applicable rules, regulations and valuation manuals published by the department of revenue.[ 1982 1st ex.s. c 46 § 3; 1975 1st ex.s. c 278 § 200; 1961 c 15 § 84.41.090. Prior: 1955 c 251 § 9.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.41.100 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.41 - Revaluation of Property.|84.41.100 - Assessor may appoint deputies and engage expert appraisers.

RCW 84.41.100 Assessor may appoint deputies and engage expert appraisers.See RCW 36.21.011.
WA Rev Code § 84.41.110 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.41 - Revaluation of Property.|84.41.110 - Appraisers to act in advisory capacity.

RCW 84.41.110 Appraisers to act in advisory capacity.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.[ 1975 1st ex.s. c 278 § 201; 1961 c 15 § 84.41.110. Prior: 1955 c 251 § 11.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.41.120 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.41 - Revaluation of Property.|84.41.120 - Assessor to keep records—Orders of department of revenue, compliance enjoined, remedies.

RCW 84.41.120 Assessor to keep records—Orders of department of revenue, compliance enjoined, remedies.Each county assessor shall keep such books and records as are required by the rules and regulations of the department of revenue and shall comply with any lawful order, rule, or regulation of the department of revenue.Whenever it appears to the department of revenue that any assessor has failed to comply with any of the provisions of this chapter relating to his or her duties or the rules of the department of revenue made in pursuance thereof, the department of revenue, after a hearing on the facts, may issue an order directing such assessor to comply with such provisions of this chapter or rules of the department of revenue. Such order shall be mailed by registered mail to the assessor at the county courthouse. If, upon the expiration of fifteen days from the date such order is mailed, the assessor has not complied therewith or has not taken measures that will insure compliance within a reasonable time, the department of revenue may apply to a judge of the superior court or court commissioner of the county in which such assessor holds office, for an order returnable within five days from the date thereof to compel him or her to comply with such provisions of law or of the order of the department of revenue or to show cause why he or she should not be compelled so to do. Any order issued by the judge pursuant to such order to show cause shall be final. The remedy herein provided shall be cumulative and shall not exclude the department of revenue from exercising any powers or rights otherwise granted.[ 2013 c 23 § 366; 1975 1st ex.s. c 278 § 202; 1961 c 15 § 84.41.120. Prior: 1955 c 251 § 12.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.41.130 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.41 - Revaluation of Property.|84.41.130 - Assessor's annual reports.

RCW 84.41.130 Assessor's annual reports.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.[ 1998 c 245 § 171; 1975 1st ex.s. c 278 § 203; 1961 c 15 § 84.41.130. Prior: 1955 c 251 § 13.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.44.010 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.44 - Taxable Situs.|84.44.010 - Situs of personalty generally.

RCW 84.44.010 Situs of personalty generally.Personal property, except such as is required in this title to be listed and assessed otherwise, shall be listed and assessed in the county where it is situated.[ 1994 c 301 § 41; 1961 c 15 § 84.44.010. Prior: 1925 ex.s. c 130 § 16; RRS § 11120; prior: 1897 c 71 § 9; 1893 c 124 § 9; 1891 c 140 § 9; 1890 p 533 § 8; 1871 p 39 § 9; 1869 p 179 § 9.]
WA Rev Code § 84.44.020 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.44 - Taxable Situs.|84.44.020 - Gas, electric, water companies—Mains and pipes, as personalty.

RCW 84.44.020 Gas, electric, water companies—Mains and pipes, as personalty.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.[ 1961 c 15 § 84.44.020. Prior: 1925 ex.s. c 130 § 18; RRS § 11122; prior: 1897 c 71 § 11; 1893 c 124 § 11; 1891 c 140 § 11; 1890 p 534 § 10.]
WA Rev Code § 84.44.030 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.44 - Taxable Situs.|84.44.030 - Lumber and sawlogs.

RCW 84.44.030 Lumber and sawlogs.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.[ 1961 c 15 § 84.44.030. Prior: 1941 c 155 § 1; 1939 c 206 § 12; 1925 ex.s. c 130 § 13; Rem. Supp. 1941 § 11117; prior: 1907 c 108 § 3.]
WA Rev Code § 84.44.050 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.44 - Taxable Situs.|84.44.050 - Personalty of automobile transportation companies—Vessels, boats and small craft.

RCW 84.44.050 Personalty of automobile transportation companies—Vessels, boats and small craft.The personal property of automobile transportation companies owning, controlling, operating or managing any motor propelled vehicle used in the business of transporting persons and/or property for compensation over any public highway in this state between fixed termini or over a regular route, shall be listed and assessed in the various counties where such vehicles are operated, in proportion to the mileage of their operations in such counties: PROVIDED, That vehicles subject to chapter 82.44 RCW and trailer units exempt under *RCW 82.44.020(4) shall not be listed or assessed for ad valorem taxation so long as chapter 82.44 RCW remains in effect. All vessels of every class which are by law required to be registered, licensed or enrolled, must be assessed and the taxes thereon paid only in the county of their actual situs: PROVIDED, That such interest shall be taxed but once. All boats and small craft not required to be registered must be assessed in the county of their actual situs.[ 1998 c 321 § 42 (Referendum Bill No. 49, approved November 3, 1998); 1993 c 123 § 3; 1961 c 15 § 84.44.050. Prior: 1925 ex.s. c 130 § 17; RRS § 11121; prior: 1897 c 71 § 10; 1893 c 124 § 10; 1891 c 140 § 10; 1890 p 533 § 9.]NOTES:*Reviser's note: RCW 82.44.020 was repealed by 2000 1st sp.s. c 1 § 2.Purpose—Severability—1998 c 321: See notes following RCW 82.14.045.Contingent effective dates—1998 c 321 §§ 23-42: See note following RCW 35.58.410.Effective date of 1993 c 102 and c 123—1993 sp.s. c 23: See note following RCW 46.16A.455.
WA Rev Code § 84.44.080 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.44 - Taxable Situs.|84.44.080 - Owner moving into state or to another county after January 1st.

RCW 84.44.080 Owner moving into state or to another county after January 1st.The owner of personal property removing from one county to another between the first day of January and the first day of July shall be assessed in either in which he or she is first called upon by the assessor. The owner of personal property moving into this state from another state between the first day of January and the first day of July shall list the property owned by him or her on the first day of January of such year in the county in which he or she resides: PROVIDED, That if such person has been assessed and can make it appear to the assessor that he or she is held for the tax of the current year on the property in another state or county, he or she shall not be again assessed for such year.[ 2013 c 23 § 367; 1961 c 15 § 84.44.080. Prior: 1939 c 206 § 13; 1925 ex.s. c 130 § 14; RRS § 11118; prior: 1891 c 140 § 7; 1890 p 534 § 13.]
WA Rev Code § 84.44.090 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.44 - Taxable Situs.|84.44.090 - Disputes over situs to be determined by department of revenue.

RCW 84.44.090 Disputes over situs to be determined by department of revenue.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.[ 1975 1st ex.s. c 278 § 205; 1961 c 15 § 84.44.090. Prior: 1925 ex.s. c 130 § 21; RRS § 11125; prior: 1897 c 71 § 14; 1893 c 124 § 14; 1891 c 140 § 14; 1890 p 535 § 14.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.48.014 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.48 - Equalization of Assessments.|84.48.014 - County board of equalization—Composition of board—Appointment—Qualifications.

RCW 84.48.014 County board of equalization—Composition of board—Appointment—Qualifications.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.[ 1988 c 222 § 21; 1970 ex.s. c 55 § 3.]NOTES:Effective date—1988 c 222: See note following RCW 84.40.040.Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.
WA Rev Code § 84.48.018 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.48 - Equalization of Assessments.|84.48.018 - County board of equalization—Chair—Quorum.

RCW 84.48.018 County board of equalization—Chair—Quorum.The members of each board of equalization shall meet and choose a chair. A majority of the board shall constitute a quorum.[ 2013 c 23 § 368; 1970 ex.s. c 55 § 4.]NOTES:Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.
WA Rev Code § 84.48.022 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.48 - Equalization of Assessments.|84.48.022 - County board of equalization—Meetings.

RCW 84.48.022 County board of equalization—Meetings.All meetings of the board of equalization shall be held at the county courthouse, or other suitable place within the county, and the county legislative authority shall make provision for a suitable meeting place.[ 1994 c 124 § 26; 1970 ex.s. c 55 § 5.]NOTES:Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.
WA Rev Code § 84.48.026 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.48 - Equalization of Assessments.|84.48.026 - County board of equalization—Terms—Removal.

RCW 84.48.026 County board of equalization—Terms—Removal.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.[ 1994 c 124 § 27; 1970 ex.s. c 55 § 6.]NOTES:Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.