reglab/housing_qa huggingface dataset:
WA Rev Code § 84.16.040 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.16 - Assessment and Taxation of Private Car Companies.|84.16.040 - Annual assessment—Sources of information.

RCW 84.16.040 Annual assessment—Sources of information.The department of revenue must annually make an assessment of the operating property of each private car company. Between the first day of May and the first day of July of each year the department must prepare an initial assessment roll upon which the department must enter and assess the true and fair value of all the operating property of each of such companies as of the first day of January of the year in which the assessment is made. The department must finalize the assessment roll by the twentieth day of August of each year. For the purpose of determining the true and fair value of such property the department of revenue may take into consideration any information or knowledge obtained by the department from an examination and inspection of such property, or of the books, records, and accounts of such companies, the statements filed as required by this chapter, the reports, statements, or returns of such companies filed in the office of any board, office, or commission of this state or any county thereof, the earnings and earning power of such companies, the franchises owned or used by such companies, the true and fair valuation of any and all property of such companies, whether operating property or nonoperating property, and whether situated within or without the state, and any other facts, evidences, or information that may be obtainable bearing upon the value of the operating property. However, in no event may any statement or report required from any company by this chapter be conclusive upon the department of revenue in determining the amount, character, and true and fair value of the operating property of such company.[ 2017 c 323 § 531; 2001 c 187 § 9; 1997 c 3 § 119 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 § 26; 1975 1st ex.s. c 278 § 179; 1961 c 15 § 84.16.040. Prior: 1939 c 206 § 22; 1933 c 146 § 7; RRS § 11172-7; prior: 1907 c 36 § 7.]NOTES: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.Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.16.050 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.16 - Assessment and Taxation of Private Car Companies.|84.16.050 - Basis of valuation—Apportionment of system value to state.

RCW 84.16.050 Basis of valuation—Apportionment of system value to state.The department of revenue may, in determining the true and fair value of the operating property to be placed on the assessment roll value the entire property as a unit. If the company owns, leases, operates or uses property partly within and partly without the state, the department of revenue may determine the value of the operating property within this state by the proportion that the value of such property bears to the value of the entire operating property of the company, both within and without this state. In determining the operating property which is located within this state the department of revenue may consider and base such determination on the proportion which the number of car miles of the various classes of cars made in this state bears to the total number of car miles made by the same cars within and without this state, or to the total number of car miles made by all cars of the various classes within and without this state. If the value of the operating property of the company cannot be fairly determined in such manner the department of revenue may use any other reasonable and fair method to determine the value of the operating property of the company within this state.[ 2001 c 187 § 10; 1997 c 3 § 120 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 § 27; 1975 1st ex.s. c 278 § 180; 1961 c 15 § 84.16.050. Prior: 1933 c 146 § 8; RRS § 11172-8; prior: 1907 c 36 § 7.]NOTES: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.Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.16.090 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.16 - Assessment and Taxation of Private Car Companies.|84.16.090 - Assessment roll—Notice of valuation.

RCW 84.16.090 Assessment roll—Notice of valuation.Upon the assessment roll must be placed after the name of each company a general description of the operating property of the company, which is considered sufficient if described in the language of RCW 84.16.010(3) or otherwise, following which must be entered the true and fair value of the operating property as determined by the department of revenue. No assessment is invalid by a mistake in the name of the company assessed, by omission of the name of the owner or by the entry of a name other than that of the true owner. When the department of revenue has prepared the initial assessment roll and entered thereon the true and fair value of the operating property of the company, as required, the department must notify the company by mail of the valuation determined by it and entered upon the roll; and thereupon such valuation must become the true and fair value of the operating property of the company, subject to revision or correction by the department of revenue as hereinafter provided; and must be the valuation upon which, after equalization by the department of revenue as hereinafter provided, the taxes of such company are based and computed.[ 2017 c 323 § 532; 2001 c 187 § 11; 1997 c 3 § 121 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 § 28; 1975 1st ex.s. c 278 § 181; 1961 c 15 § 84.16.090. Prior: 1933 c 146 § 9; RRS § 11172-9; prior: 1907 c 36 § 4.]NOTES: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.Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.16.100 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.16 - Assessment and Taxation of Private Car Companies.|84.16.100 - Hearings, time and place of.

RCW 84.16.100 Hearings, time and place of.Every company assessed under the provisions of this chapter shall be entitled on its own motion to a hearing and to present evidence before the department of revenue, within the ten working days following the hearing request period, relating to the value of the operating property of such company and to the value of the other taxable property in the counties in which the operating property of such company is situate. Upon request in writing for such hearing, which must be presented to the department of revenue within the first ten working days of July following the making of the assessment, the department shall appoint a time and place therefor, within the respective periods aforesaid, the hearing to be conducted in such manner as the department shall direct. Hearings provided for in this section may be held at such times and in such places throughout the state as the department may deem proper or necessary and may be adjourned from time to time and from place to place.[ 1994 c 124 § 15; 1975 1st ex.s. c 278 § 182; 1961 c 15 § 84.16.100. Prior: 1939 c 206 § 23; 1933 c 146 § 10; RRS § 11172-10.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.16.110 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.16 - Assessment and Taxation of Private Car Companies.|84.16.110 - Apportionment of value to counties by department of revenue.

RCW 84.16.110 Apportionment of value to counties by department of revenue.Upon determination by the department of revenue of the true and fair value of the property appearing on such rolls the department shall apportion such value to the respective counties entitled thereto as hereinafter provided, and shall determine the equalized or assessed valuation of such property in such counties by applying to such actual apportioned value the same ratio as the ratio of assessed to actual value of the general property of the respective counties: PROVIDED, That, whenever the amount of the true and fair value of the operating property of any company otherwise apportionable to any county shall be less than two hundred fifty dollars, such amount need not be apportioned to such county but may be added to the amount apportioned to an adjacent county.[ 2001 c 187 § 12; 1997 c 3 § 122 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 § 29; 1967 ex.s. c 26 § 18; 1961 c 15 § 84.16.110. Prior: 1939 c 206 § 24; 1933 c 146 § 11; RRS § 11172-11.]NOTES: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.Effective date—1967 ex.s. c 26: See note following RCW 82.01.050.
WA Rev Code § 84.16.120 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.16 - Assessment and Taxation of Private Car Companies.|84.16.120 - Basis of apportionment.

RCW 84.16.120 Basis of apportionment.The true and fair value of the property of each company as fixed and determined by the department of revenue as herein provided shall be apportioned to the respective counties in the following manner:(1) If all the operating property of the company is situated entirely within a county and none of such property is located within, extends into, or through or is operated into or through any other county, the entire value thereof shall be apportioned to the county within which such property is situated, located, and operated.(2) If the operating property of any company is situated or located within, extends into or is operated into or through more than one county, the value thereof shall be apportioned to the respective counties into or through which its cars are operated in the proportion that the length of main line track of the respective railroads moving such cars in such counties bears to the total length of main line track of such respective railroads in this state.(3) If the property of any company is of such character that it will not be reasonable, feasible or fair to apportion the value as hereinabove provided, the value thereof shall be apportioned between the respective counties into or through which such property extends or is operated or in which the same is located in such manner as may be reasonable, feasible and fair.[ 2001 c 187 § 13; 1997 c 3 § 123 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 § 30; 1961 c 15 § 84.16.120. Prior: 1933 c 146 § 12; RRS § 11172-12; prior: 1907 c 36 § 7.]NOTES: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 § 84.16.130 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.16 - Assessment and Taxation of Private Car Companies.|84.16.130 - Certification to county assessors—Apportionment to taxing districts—Entry upon tax rolls.

RCW 84.16.130 Certification to county assessors—Apportionment to taxing districts—Entry upon tax rolls.When the department of revenue shall have determined the equalized or assessed value of the operating property of each company in the respective counties as hereinabove provided, the department of revenue shall certify such equalized or assessed value to the county assessor of the proper county; and the county assessor shall apportion and distribute such assessed or equalized valuation to and between the several taxing districts of the county entitled to a proportionate value thereof in the manner prescribed in RCW 84.16.120 for apportionment of values between counties. The county assessor shall enter such assessment upon the personal property tax rolls of the county, together with the values so apportioned, and the same shall be and constitute the assessed valuation of the operating company in such county for that year, upon which taxes shall be levied and collected the same as on general property of the county.[ 1994 c 301 § 31; 1975 1st ex.s. c 278 § 183; 1961 c 15 § 84.16.130. Prior: 1939 c 206 § 25; 1933 c 146 § 13; RRS § 11172-13.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.16.140 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.16 - Assessment and Taxation of Private Car Companies.|84.16.140 - Assessment of nonoperating property.

RCW 84.16.140 Assessment of nonoperating property.All property of any company not assessed as operating property under the provisions of this chapter shall be assessed by the assessor of the county wherein the same may be located or situate the same as the general property of the county.[ 1961 c 15 § 84.16.140. Prior: 1933 c 146 § 14; RRS § 11172-14.]
WA Rev Code § 84.20.010 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.20 - Easements of Public Utilities.|84.20.010 - Easements taxable as personalty.

RCW 84.20.010 Easements taxable as personalty.Easements and the property constructed upon or occupying such easements owned by public service corporations shall be assessed and taxed together as personal property and the taxes thereon shall be collected as personal property taxes.[ 1961 c 15 § 84.20.010. Prior: 1929 c 199 § 1; RRS § 11188.]
WA Rev Code § 84.20.020 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.20 - Easements of Public Utilities.|84.20.020 - Servient estate taxable as realty.

RCW 84.20.020 Servient estate taxable as realty.Real estate subject to any such easement shall be assessed and taxed as real estate subject to such easement.[ 1961 c 15 § 84.20.020. Prior: 1929 c 199 § 2; RRS § 11189.]
WA Rev Code § 84.20.030 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.20 - Easements of Public Utilities.|84.20.030 - Sale for taxes—Realty to be sold subject to easement.

RCW 84.20.030 Sale for taxes—Realty to be sold subject to easement.When any such real estate is sold for delinquent taxes thereon it shall be sold subject to such easement, and the purchaser at any such tax sale shall acquire no title to such easement or the property constructed upon or occupying the same.[ 1961 c 15 § 84.20.030. Prior: 1929 c 199 § 3; RRS § 11190.]
WA Rev Code § 84.20.040 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.20 - Easements of Public Utilities.|84.20.040 - Realty not subject to tax on easement or property thereon.

RCW 84.20.040 Realty not subject to tax on easement or property thereon.Real estate subject to any such easement shall not be chargeable with any tax levied upon such easement or the property constructed upon or occupying such easement and shall not be sold for the nonpayment of any such tax.[ 1961 c 15 § 84.20.040. Prior: 1929 c 199 § 4; RRS § 11191.]
WA Rev Code § 84.20.050 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.20 - Easements of Public Utilities.|84.20.050 - Railroads excepted.

RCW 84.20.050 Railroads excepted.This chapter shall not apply to railroad easements or property.[ 1961 c 15 § 84.20.050. Prior: 1929 c 199 § 5; RRS § 11192.]
WA Rev Code § 84.25.010 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.25 - Targeted Urban Areas—Exemption.|84.25.010 - Findings.

RCW 84.25.010 Findings.The legislature finds that:(1) Many cities have planned under the growth management act, chapter 36.70A RCW, and designated and zoned lands for industrial and manufacturing use;(2) The industrial and manufacturing industries provide family living wage jobs;(3) In the current economic climate the creation of additional family living wage jobs is essential;(4) It is critical that Washington state promote its continued strength in the fields of aerospace, technology, biomedical, and other industries that will provide family-wage job growth; and(5) Planning for industrial and manufacturing use is inadequate to attract new industry and manufacturing and an incentive should be created to stimulate the development of new industrial and manufacturing uses in the existing inventory of lands zoned for industrial and manufacturing use in targeted urban areas through a tax incentive as provided by this chapter.[ 2015 1st sp.s. c 9 § 1.]
WA Rev Code § 84.25.020 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.25 - Targeted Urban Areas—Exemption.|84.25.020 - Purpose.

RCW 84.25.020 Purpose.It is the purpose of this chapter to encourage new manufacturing and industrial uses on undeveloped or underutilized lands zoned for industrial and manufacturing uses in targeted urban areas, thereby increasing employment opportunities for family living wage jobs. Cities that plan under the growth management act meeting the criteria of this chapter where the governing authority of the affected city has found there is insufficient family living wage jobs for its wage earning population may designate a portion of the city's industrial and manufacturing zoned and undeveloped land to receive an ad valorem tax exemption for the value of new construction of industrial/manufacturing facilities within the designated area.[ 2015 1st sp.s. c 9 § 2.]
WA Rev Code § 84.25.030 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.25 - Targeted Urban Areas—Exemption.|84.25.030 - Definitions.

RCW 84.25.030 Definitions.The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "City" means any city or town.(2) "Family living wage job" means a job that offers health care benefits with a wage that is sufficient for raising a family. A family living wage job must have an average wage of $23 an hour or more, working 2,080 hours per year on the subject site, as adjusted annually for inflation by the consumer price index. The family living wage may be increased by the local authority based on regional factors and wage conditions.(3) "Governing authority" means the local legislative authority of a city or county having jurisdiction over the property for which an exemption may be applied for under this chapter.(4) "Growth management act" means chapter 36.70A RCW.(5) "Industrial/manufacturing facilities" means building improvements that are 10,000 square feet or larger, representing a minimum improvement valuation of $800,000 for uses categorized as "division D: manufacturing" or "division E: transportation (major groups 40-42, 45, or 47-48)" by the United States department of labor in the occupation safety and health administration's standard industrial classification manual, provided, a city may limit the tax exemption to manufacturing uses.(6) "Lands zoned for industrial and manufacturing uses" means lands in a city zoned as of December 31, 2014, for an industrial or manufacturing use consistent with the city's comprehensive plan where the lands are designated for industry.(7) "Owner" means the property owner of record.(8) "Targeted area" means an area of undeveloped lands zoned for industrial and manufacturing uses in the city that is located within or contiguous to an innovation partnership zone, foreign trade zone, or EB-5 regional center, and designated for possible exemption under the provisions of this chapter.(9) "Undeveloped or underutilized" means that there are no existing building improvements on the portions of the property targeted for new or expanded industrial or manufacturing uses.[ 2021 c 218 § 1; 2015 1st sp.s. c 9 § 3.]
WA Rev Code § 84.25.040 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.25 - Targeted Urban Areas—Exemption.|84.25.040 - Exemption—New construction of industrial/manufacturing facilities.

RCW 84.25.040 Exemption—New construction of industrial/manufacturing facilities.(1)(a) The value of new construction of industrial/manufacturing facilities qualifying under this chapter is exempt from property taxation under this title, as provided in this section. The value of new construction of industrial/manufacturing facilities is exempt from taxation for properties for which an application for a certificate of tax exemption is submitted under this chapter before December 31, 2030. The value is exempt under this section for 10 successive years beginning January 1st of the year immediately following the calendar year of issuance of the certificate.(b) The exemption provided in this section does not include the value of land or nonindustrial/manufacturing-related improvements not qualifying under this chapter.(2) The exemption provided in this section is in addition to any other exemptions, deferrals, credits, grants, or other tax incentives provided by law.(3) This chapter does not apply to state levies or increases in assessed valuation made by the assessor on nonqualifying portions of buildings and value of land nor to increases made by lawful order of a county board of equalization, the department of revenue, or a county, to a class of property throughout the county or specific area of the county to achieve the uniformity of assessment or appraisal required by law.(4) This exemption does not apply to any county property taxes unless the governing body of the county adopts a resolution and notifies the governing authority of its intent to allow the property to be exempted from county property taxes.(5) At the conclusion of the exemption period, the new industrial/manufacturing facilities cost must be considered as new construction for the purposes of chapter 84.55 RCW.[ 2021 c 218 § 2; 2015 1st sp.s. c 9 § 4.]
WA Rev Code § 84.25.050 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.25 - Targeted Urban Areas—Exemption.|84.25.050 - Application requirements for property owner.

RCW 84.25.050 Application requirements for property owner.An owner of property making application under this chapter must meet the following requirements:(1) The new construction of industrial/manufacturing facilities must be located on land zoned for industrial and manufacturing uses, undeveloped or underutilized, and as provided in RCW 84.25.060, designated by the city as a targeted area;(2) The new construction of industrial/manufacturing facilities must meet all construction and development regulations of the city;(3) The new construction of industrial/manufacturing facilities must be completed within three years from the date of approval of the application; and(4) The applicant must enter into a contract with the city approved by the city governing authority under which the applicant has agreed to the implementation of the development on terms and conditions satisfactory to the governing authority.[ 2021 c 218 § 3; 2015 1st sp.s. c 9 § 5.]