reglab/housing_qa huggingface dataset:
WA Rev Code § 84.04.120 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.04 - Definitions.|84.04.120 - "Taxing district."

RCW 84.04.120 "Taxing district.""Taxing district" means the state and any county, city, town, port district, school district, road district, metropolitan park district, regional transit authority, water-sewer district, or other municipal corporation, now or hereafter existing, having the power or authorized by law to impose burdens upon property within the district in proportion to the value thereof, for the purpose of obtaining revenue for public purposes, as distinguished from municipal corporations authorized to impose burdens, or for which burdens may be imposed, for such purposes, upon property in proportion to the benefits accruing thereto.[ 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.]NOTES:Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.Part headings not law—1999 c 153: See note following RCW 57.04.050.
WA Rev Code § 84.04.130 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.04 - Definitions.|84.04.130 - "Tract," "lot," etc.

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.]
WA Rev Code § 84.04.140 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.04 - Definitions.|84.04.140 - "Regular property taxes," "regular property tax levies."

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.]NOTES:Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.
WA Rev Code § 84.04.900 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.04 - Definitions.|84.04.900 - Construction—Title applicable to state registered domestic partnerships—2009 c 521.

RCW 84.04.900 Construction—Title applicable to state registered domestic partnerships—2009 c 521.For the purposes of this title, the terms spouse, marriage, marital, husband, wife, widow, widower, next of kin, and family shall be interpreted as applying equally to state registered domestic partnerships or individuals in state registered domestic partnerships as well as to marital relationships and married persons, and references to dissolution of marriage shall apply equally to state registered domestic partnerships that have been terminated, dissolved, or invalidated, to the extent that such interpretation does not conflict with federal law. Where necessary to implement chapter 521, Laws of 2009, gender-specific terms such as husband and wife used in any statute, rule, or other law shall be construed to be gender neutral, and applicable to individuals in state registered domestic partnerships.[ 2009 c 521 § 194.]
WA Rev Code § 84.08.005 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.08 - General Powers and Duties of Department of Revenue.|84.08.005 - Adoption of provisions of chapter 82.01 RCW.

RCW 84.08.005 Adoption of provisions of chapter 82.01 RCW.The provisions of chapter 82.01 RCW, as now or hereafter amended, apply to Title 84 RCW as fully as though they were set forth herein.[ 1961 c 15 § 84.08.005.]
WA Rev Code § 84.08.010 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.08 - General Powers and Duties of Department of Revenue.|84.08.010 - Powers of department of revenue—General supervision—Rules and processes—Visitation of counties.

RCW 84.08.010 Powers of department of revenue—General supervision—Rules and processes—Visitation of counties.The department of revenue shall:(1) Exercise general supervision and control over the administration of the assessment and tax laws of the state, over county assessors, and county boards of equalization, and over boards of county commissioners, county treasurers and county auditors and all other county officers, in the performance of their duties relating to taxation, and perform any act or give any order or direction to any county board of equalization or to any county assessor or to any other county officer as to the valuation of any property, or class or classes of property in any county, township, city or town, or as to any other matter relating to the administration of the assessment and taxation laws of the state, which, in the department's judgment may seem just and necessary, to the end that all taxable property in this state shall be listed upon the assessment rolls and valued and assessed according to the provisions of law, and equalized between persons, firms, companies and corporations, and between the different counties of this state, and between the different taxing units and townships, so that equality of taxation and uniformity of administration shall be secured and all taxes shall be collected according to the provisions of law.(2) Formulate such rules and processes for the assessment of both real and personal property for purposes of taxation as are best calculated to secure uniform assessment of property of like kind and value in the various taxing units of the state, and relative uniformity between properties of different kinds and values in the same taxing unit. The department of revenue shall furnish to each county assessor a copy of the rules and processes so formulated. The department of revenue may, from time to time, make such changes in the rules and processes so formulated as it deems advisable to accomplish the purpose thereof, and it shall inform all county assessors of such changes.(3) Visit the counties in the state, unless prevented by necessary official duties, for the investigation of the methods adopted by the county assessors and county boards of commissioners in the assessment and equalization of taxation of real and personal property; carefully examine into all cases where evasion of property taxation is alleged, and ascertain where existing laws are defective, or improperly or negligently administered.[ 1975 1st ex.s. c 278 § 147; 1961 c 15 § 84.08.010. Prior: 1939 c 206 §§ 4, part and 5, part; 1935 c 127 § 1, part; 1931 c 15 § 1, part; 1927 c 280 § 5, part; 1925 c 18 § 5, part; 1921 c 7 §§ 50, 53; 1907 c 220 § 1, part; 1905 c 115 § 2, part; RRS §§ 11091 (first), part and 11091 (second), part.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.08.020 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.08 - General Powers and Duties of Department of Revenue.|84.08.020 - Additional powers—To advise county and local officers—Books and blanks—Reports.

RCW 84.08.020 Additional powers—To advise county and local officers—Books and blanks—Reports.The department of revenue shall:(1) Confer with, advise and direct assessors, boards of equalization, county boards of commissioners, county treasurers, county auditors and all other county and township officers as to their duties under the law and statutes of the state, relating to taxation, and direct what proceedings, actions or prosecutions shall be instituted to support the law relating to the penalties, liabilities and punishment of public officers, persons, and officers or agents of corporations for failure or neglect to comply with the provisions of the statutes governing the return, assessment and taxation of property, and the collection of taxes, and cause complaint to be made against any of such public officers in the proper county for their removal from office for official misconduct or neglect of duty. In the execution of these powers and duties the said department or any member thereof may call upon prosecuting attorneys or the attorney general, who shall assist in the commencement and prosecution for penalties and forfeiture, liabilities and punishments for violations of the laws of the state in respect to the assessment and taxation of property.(2) Prescribe all forms of books and blanks to be used in the assessment and collection of taxes, and change such forms when prescribed by law, and recommend to the legislature such changes as may be deemed most economical to the state and counties, and such recommendation shall be accompanied by carefully prepared bill or bills for this end.(3) Require county, city and town officers to report information as to assessments of property, equalization of taxes, the expenditure of public funds for all purposes, and other information which said department of revenue may request.[ 1975 1st ex.s. c 278 § 148; 1961 c 15 § 84.08.020. Prior: 1939 c 206 § 5, part; 1935 c 127 § 1, part; 1921 c 7 §§ 50, 53; 1907 c 220 § 1, part; 1905 c 115 § 2, part; RRS § 11091 (second), part.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.08.030 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.08 - General Powers and Duties of Department of Revenue.|84.08.030 - Additional powers—To test work of assessors—Supplemental assessment lists—Audits.

RCW 84.08.030 Additional powers—To test work of assessors—Supplemental assessment lists—Audits.The department of revenue shall examine and test the work of county assessors at any time, and have and possess all rights and powers of such assessors for the examination of persons, and property, and for the discovery of property subject to taxation, and if it shall ascertain that any taxable property is omitted from the assessment list, or not assessed or valued according to law, it shall bring the same to the attention of the assessor of the proper county in writing, and if such assessor shall neglect or refuse to comply with the request of the department of revenue to place such property on the assessment list, or to correct such incorrect assessment or valuation the department of revenue shall have the power to prepare a supplement to such assessment list, which supplement shall include all property required by the department of revenue to be placed on the assessment list and all corrections required to be made. Such supplement shall be filed with the assessor's assessment list and shall thereafter constitute an integral part thereof to the exclusion of all portions of the original assessment list inconsistent therewith, and shall be submitted therewith to the county board of equalization. As part of the examining and testing of the work of county assessors to be accomplished pursuant to this section, the department of revenue shall audit statewide at least one-half of one percent of all personal property accounts listed each calendar year.[1975-'76 2nd ex.s. c 94 § 1; 1967 ex.s. c 149 § 30; 1961 c 15 § 84.08.030. Prior: 1939 c 206 § 4, part; 1931 c 15 § 1, part; 1927 c 280 § 5, part; 1925 c 18 § 5, part; 1921 c 7 §§ 50, 53; RRS § 11091 (first).]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 § 84.08.040 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.08 - General Powers and Duties of Department of Revenue.|84.08.040 - Additional powers—To keep valuation records—Access to files of other public offices.

RCW 84.08.040 Additional powers—To keep valuation records—Access to files of other public offices.The department of revenue shall secure, tabulate, and keep records of valuations of all classes of property throughout the state, and for that purpose, shall have access to all records and files of state offices and departments and county and municipal offices and shall require all public officers and employees whose duties make it possible to ascertain valuations, including valuations of property of public service corporations for rate making purposes to file reports with the department of revenue, giving such information as to such valuation and the source thereof: PROVIDED, That the nature and kind of the tabulations, records of valuation and requirements from public officers, as stated herein, shall be in such form, and cover such valuations, as the department of revenue shall prescribe.[ 1975 1st ex.s. c 278 § 149; 1961 c 15 § 84.08.040. Prior: 1939 c 206 § 4, part; 1931 c 15 § 1, part; 1927 c 280 § 5, part; 1925 c 18 § 5, part; 1921 c 7 §§ 50, 53; RRS § 11091 (first), part.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.08.070 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.08 - General Powers and Duties of Department of Revenue.|84.08.070 - Rules and regulations authorized.

RCW 84.08.070 Rules and regulations authorized.The department of revenue shall make such rules and regulations as may be necessary to carry out the powers granted by this chapter, and for conducting hearings and other proceedings before it.[ 1975 1st ex.s. c 278 § 151; 1961 c 15 § 84.08.070. Prior: 1939 c 206 § 4, part; 1931 c 15 § 1, part; 1927 c 280 § 5, part; 1925 c 18 § 5, part; 1921 c 7 §§ 50, 53; RRS § 11091 (first), part. FORMER PART OF SECTION: 1935 c 123 § 18 now codified as RCW 84.12.390.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.08.080 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.08 - General Powers and Duties of Department of Revenue.|84.08.080 - Department to decide questions of interpretation.

RCW 84.08.080 Department to decide questions of interpretation.The department of revenue shall, with the advice of the attorney general, decide all questions that may arise in reference to the true construction or interpretation of this title, or any part thereof, with reference to the powers and duties of taxing district officers, and such decision shall have force and effect until modified or annulled by the judgment or decree of a court of competent jurisdiction.[ 1975 1st ex.s. c 278 § 152; 1961 c 15 § 84.08.080. Prior: 1925 ex.s. c 130 § 111; 1897 c 71 § 92; 1895 c 176 § 20; 1893 c 124 § 95; RRS § 11272.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.08.115 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.08 - General Powers and Duties of Department of Revenue.|84.08.115 - Department to prepare explanation of property tax system.

RCW 84.08.115 Department to prepare explanation of property tax system.(1) The department shall prepare a clear and succinct explanation of the property tax system, including but not limited to:(a) The standard of true and fair value as the basis of the property tax.(b) How the assessed value for particular parcels is determined.(c) The procedures and timing of the assessment process.(d) How district levy rates are determined, including the limit under chapter 84.55 RCW.(e) How the composite tax rate is determined.(f) How the amount of tax is calculated.(g) How a taxpayer may appeal an assessment, and what issues are appropriate as a basis of appeal.(h) A summary of tax exemption and relief programs, along with the eligibility standards and application processes.(2) Each county assessor shall provide copies of the explanation to taxpayers on request, free of charge. Each revaluation notice shall include information regarding the availability of the explanation.[ 1997 c 3 § 207 (Referendum Bill No. 47, approved November 4, 1997); 1991 c 218 § 2.]NOTES:Intent—1997 c 3 §§ 201-207: See note following RCW 84.55.010.Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.Effective date—1991 c 218: See note following RCW 36.21.015.
WA Rev Code § 84.08.120 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.08 - General Powers and Duties of Department of Revenue.|84.08.120 - Duty to obey orders of department of revenue.

RCW 84.08.120 Duty to obey orders of department of revenue.It shall be the duty of every public officer to comply with any lawful order, rule, or regulation of the department of revenue made under the provisions of this title, and whenever it shall appear to the department of revenue that any public officer or employee whose duties relate to the assessment or equalization of assessments of property for taxation or to the levy or collection of taxes has failed to comply with the provisions of this title or with any other law relating to such duties or the rules of the department made in pursuance thereof, the department after a hearing on the facts may issue its order directing such public officer or employee to comply with such provisions of law or of its rules, and if such public officer or employee for a period of ten days after service on him or her of the department's order shall neglect or refuse to comply therewith, the department of revenue may apply to a judge of the superior court or court commissioner of the county in which said public officer or employee holds office for an order returnable within five days from the date thereof to compel such public officer or employee to comply with such provisions of law or of the department's order, or to show cause why he or she should not be compelled so to do, and any order issued by the judge pursuant thereto shall be final. The remedy herein provided shall be cumulative and shall not exclude the department of revenue from exercising any power or rights otherwise granted.[ 2013 c 23 § 342; 1975 1st ex.s. c 278 § 155; 1961 c 15 § 84.08.120. Prior: 1939 c 206 § 7; 1927 c 280 § 12; 1925 c 18 § 12; RRS § 11102.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.08.130 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.08 - General Powers and Duties of Department of Revenue.|84.08.130 - Appeals from county board of equalization to board of tax appeals—Notice.

RCW 84.08.130 Appeals from county board of equalization to board of tax appeals—Notice.(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.[ 1998 c 54 § 3; 1994 c 301 § 18; 1992 c 206 § 10; 1989 c 378 § 7; 1988 c 222 § 8; 1977 ex.s. c 290 § 1; 1975 1st ex.s. c 278 § 156; 1961 c 15 § 84.08.130. Prior: 1939 c 206 § 6; 1927 c 280 § 6; 1925 c 18 § 6; RRS § 11092.]NOTES:Effective date—1992 c 206: See note following RCW 82.04.170.Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.Evidence submission in advance of hearing: RCW 82.03.200.Limitation on increase in property value in appeals to board of tax appeals from county board of equalization: RCW 84.08.060.
WA Rev Code § 84.08.140 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.08 - General Powers and Duties of Department of Revenue.|84.08.140 - Appeals from levy of taxing district to department of revenue.

RCW 84.08.140 Appeals from levy of taxing district to department of revenue.Any taxpayer feeling aggrieved by the levy or levies of any taxing district except levies authorized by a vote of the voters of the district may appeal therefrom to the department of revenue as hereinafter provided. Such taxpayer, upon the execution of a bond, with two or more sufficient sureties to be approved by the county auditor, payable to the state of Washington, in the penal sum of two hundred dollars and conditioned that if the petitioner shall fail in his or her appeal for a reduction of said levy or levies the taxpayer will pay the taxable costs of the hearings hereinafter provided, not exceeding the amount of such bond, may file a written complaint with the county auditor wherein such taxing district is located not later than ten days after the making and entering of such levy or levies, setting forth in such form and detail as the department of revenue shall by general rule prescribe, the taxpayer's objections to such levy or levies. Upon the filing of such complaint, the county auditor shall immediately transmit a certified copy thereof, together with a copy of the budget or estimates of such taxing district as finally adopted, including estimated revenues and such other information as the department of revenue shall by rule require, to the department of revenue. The department of revenue shall fix a date for a hearing on said complaint at the earliest convenient time after receipt of said record, which hearing shall be held in the county in which said taxing district is located, and notice of such hearing shall be given to the officials of such taxing district, charged with determining the amount of its levies, and to the taxpayer on said complaint by registered mail at least five days prior to the date of said hearing. At such hearings all interested parties may be heard and the department of revenue shall receive all competent evidence. After such hearing, the department of revenue shall either affirm or decrease the levy or levies complained of, in accordance with the evidence, and shall thereupon certify its action with respect thereto to the county auditor, who, in turn, shall certify it to the taxing district or districts affected, and the action of the department of revenue with respect to such levy or levies shall be final and conclusive.[ 2013 c 23 § 343; 1994 c 301 § 19; 1975 1st ex.s. c 278 § 157; 1961 c 15 § 84.08.140. Prior: 1927 c 280 § 8; 1925 c 18 § 8; RRS § 11098.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.