reglab/housing_qa huggingface dataset:
WA Rev Code § 84.38.140 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes.|84.38.140 - Collection of deferred assessments or taxes.

RCW 84.38.140 Collection of deferred assessments or taxes.(1) The department must collect all the amounts deferred together with interest under this chapter. However, in the event that the department is unable to collect an amount deferred together with interest, that amount deferred together with interest must be collected by the county treasurer in the manner provided for in chapter 84.56 RCW. For purposes of collection of deferred taxes, the provisions of chapters 84.56, 84.60, and 84.64 RCW are applicable.(2) When any deferred special assessment and/or real property taxes together with interest are collected the moneys must be deposited in the state general fund.(3) The department may charge off as finally uncollectible any amount deferred under this chapter or chapter 84.37 RCW, including accrued interest, if the department is satisfied that there are no cost-effective means of collecting the amount due.[ 2013 c 221 § 9; 2001 c 299 § 18; 1984 c 220 § 27; 1975 1st ex.s. c 291 § 39.]
WA Rev Code § 84.38.150 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes.|84.38.150 - Election to continue deferral by surviving spouse or surviving domestic partner.

RCW 84.38.150 Election to continue deferral by surviving spouse or surviving domestic partner.(1) A surviving spouse, surviving domestic partner, heir, or devisee of the claimant may elect to continue the property in its deferred tax status if the property is the residence of the spouse, domestic partner, heir, or devisee of the claimant and the spouse, domestic partner, heir, or devisee meets the requirements of this chapter.(2) The election under this section to continue the property in its deferred status by the spouse, the domestic partner, heir, or devisee of the claimant must be filed in the same manner as an original claim for deferral is filed under this chapter. Thereupon, the property with respect to which the deferral of special assessments and/or real property taxes is claimed must continue to be treated as deferred property. When the property has been continued in its deferred status by the filing of the spouse, the domestic partner, heir, or devisee of the claimant of an election under this section, the spouse, the domestic partner, heir, or devisee of the claimant may continue the property in its deferred status in subsequent years by filing a claim under this chapter so long as the spouse, domestic partner, heir, or devisee meets the qualifications set out in this section.[ 2019 c 453 § 8; 2008 c 6 § 705; 1975 1st ex.s. c 291 § 40.]NOTES:Application—Automatic expiration date and tax preference performance statement exemption—2019 c 453: See notes following RCW 84.36.381.Part headings not law—Severability—2008 c 6: See RCW 26.60.900 and 26.60.901.
WA Rev Code § 84.38.160 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes.|84.38.160 - Payment of part or all of deferred taxes authorized.

RCW 84.38.160 Payment of part or all of deferred taxes authorized.Any person may at any time pay a part or all of the deferred taxes but such payment shall not affect the deferred tax status of the property.[ 1975 1st ex.s. c 291 § 41.]
WA Rev Code § 84.38.170 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes.|84.38.170 - Collection of personal property taxes not affected.

RCW 84.38.170 Collection of personal property taxes not affected.Nothing in this chapter is intended to or shall be construed to prevent the collection, by foreclosure, of personal property taxes which become a lien against tax-deferred property.[ 1975 1st ex.s. c 291 § 42.]
WA Rev Code § 84.38.180 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes.|84.38.180 - Forms—Rules and regulations.

RCW 84.38.180 Forms—Rules and regulations.The department of revenue of the state of Washington shall devise the forms and make rules and regulations consistent with chapter 34.05 RCW and the provisions of this chapter as shall be necessary or desirable to permit its effective administration.[ 1975 1st ex.s. c 291 § 43.]
WA Rev Code § 84.38.900 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes.|84.38.900 - Severability—1975 1st ex.s. c 291.

RCW 84.38.900 Severability—1975 1st ex.s. c 291.See note following RCW 82.04.050.
WA Rev Code § 84.38.910 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes.|84.38.910 - Effective dates—1975 1st ex.s. c 291.

RCW 84.38.910 Effective dates—1975 1st ex.s. c 291.See note following RCW 82.04.050.
WA Rev Code § 84.39.020 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.39 - Property Tax Exemption—Widows or Widowers of Veterans.|84.39.020 - Filing claim for exemption—Requirements.

RCW 84.39.020 Filing claim for exemption—Requirements.(1) Each claimant applying for assistance under RCW 84.39.010 must file a claim with the department, on forms prescribed by the department, no later than thirty days before the tax is due. The department may waive this requirement for good cause shown. The department must supply forms to the county assessor to allow persons to apply for the program at the county assessor's office.(2) The claim must designate the property to which the assistance applies and must include a statement setting forth (a) a list of all members of the claimant's household, (b) facts establishing the eligibility under this section, and (c) any other relevant information required by the rules of the department. The claim must be signed by the claimant subject to the penalties as provided in chapter 9A.72 RCW for false swearing. The first claim must include proof of the claimant's age acceptable to the department.(3) The following documentation must be filed with a claim along with any other documentation required by the department:(a) The deceased veteran's DD 214 report of separation, or its equivalent, that must be under honorable conditions;(b) A copy of the applicant's certificate of marriage to the deceased;(c) A copy of the deceased veteran's death certificate; and(d) A letter from the United States veterans' administration certifying that the death of the veteran meets the requirements of RCW 84.39.010(2).(4) The department of veterans affairs must assist an eligible widow or widower in the preparation and submission of an application and the procurement of necessary substantiating documentation.(5) The department must determine if each claimant is eligible each year. Any applicant aggrieved by the department's denial of assistance may petition the state board of tax appeals to review the denial and the board must consider any appeals to determine (a) if the claimant is entitled to assistance and (b) the amount or portion thereof.[ 2020 c 139 § 54; 2005 c 253 § 2.]NOTES:Application—2005 c 253: See note following RCW 84.39.010.
WA Rev Code § 84.39.030 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.39 - Property Tax Exemption—Widows or Widowers of Veterans.|84.39.030 - Continued eligibility—Renewal forms.

RCW 84.39.030 Continued eligibility—Renewal forms.(1) Claims for assistance for all years following the first year may be made by filing with the department no later than thirty days before the tax is due a renewal form, prescribed by the department, that affirms the continued eligibility of the claimant.(2) In January of each year, the department must send to each claimant who has been granted assistance for the previous year a renewal form and notice to renew.[ 2020 c 139 § 55; 2005 c 253 § 3.]NOTES:Application—2005 c 253: See note following RCW 84.39.010.
WA Rev Code § 84.39.040 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.39 - Property Tax Exemption—Widows or Widowers of Veterans.|84.39.040 - Agent or guardian filing claim on behalf of claimant.

RCW 84.39.040 Agent or guardian filing claim on behalf of claimant.If the claimant is unable to make his or her own claim, it may be made by a duly authorized agent or by a guardian or other person charged with care of the person or property of the claimant.[ 2005 c 253 § 4.]NOTES:Application—2005 c 253: See note following RCW 84.39.010.
WA Rev Code § 84.39.050 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.39 - Property Tax Exemption—Widows or Widowers of Veterans.|84.39.050 - Failure to reside on property—Repayment.

RCW 84.39.050 Failure to reside on property—Repayment.If the claimant receiving assistance under RCW 84.39.010 ceases to reside permanently on the property for which the claim is made between the date of filing the declaration and December 15th of that year, the amount of assistance otherwise allowable under RCW 84.39.010 shall not be allowed for that portion of the year in which the claimant was not qualified, and that amount shall constitute a lien on the property in favor of the state and shall have priority as provided in chapter 84.60 RCW until repaid to the department.[ 2005 c 253 § 5.]NOTES:Application—2005 c 253: See note following RCW 84.39.010.
WA Rev Code § 84.39.060 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.39 - Property Tax Exemption—Widows or Widowers of Veterans.|84.39.060 - Determination of assistance—Biennial budget request.

RCW 84.39.060 Determination of assistance—Biennial budget request.(1) The department shall consult with the appropriate county assessors and county treasurers to determine the amount of assistance to which each claimant is eligible and the appropriate method of providing the assistance. The department shall pay, from amounts appropriated for this purpose, to the claimant, the claimant's mortgage company, or the county treasurer, as appropriate for each claimant, the amount of assistance to which the claimant is entitled under RCW 84.39.010.(2) The department shall request in its biennial budget request an appropriation to satisfy its obligations under this section.[ 2005 c 253 § 6.]NOTES:Application—2005 c 253: See note following RCW 84.39.010.
WA Rev Code § 84.40.020 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.020 - Assessment date—Average inventory basis may be used—Public inspection of listing, documents, and records.

RCW 84.40.020 Assessment date—Average inventory basis may be used—Public inspection of listing, documents, and records.All real property in this state subject to taxation shall be listed and assessed every year, with reference to its value on the first day of January of the year in which it is assessed. Such listing and all supporting documents and records shall be open to public inspection during the regular office hours of the assessor's office: PROVIDED, That confidential income data is hereby exempted from public inspection as noted in RCW 42.56.070 and 42.56.210. All personal property in this state subject to taxation shall be listed and assessed every year, with reference to its value and ownership on the first day of January of the year in which it is assessed: PROVIDED, That if the stock of goods, wares, merchandise or material, whether in a raw or finished state or in process of manufacture, owned or held by any taxpayer on January 1 of any year does not fairly represent the average stock carried by such taxpayer, such stock shall be listed and assessed upon the basis of the monthly average of stock owned or held by such taxpayer during the preceding calendar year or during such portion thereof as the taxpayer was engaged in business.[ 2005 c 274 § 364; 2001 c 187 § 16. Prior: 1997 c 239 § 2; 1997 c 3 § 103 (Referendum Bill No. 47, approved November 4, 1997); 1973 c 69 § 1; 1967 ex.s. c 149 § 35; 1961 c 15 § 84.40.020; prior: (i) 1939 c 137 § 1; 1925 ex.s. c 130 § 8; 1897 c 71 § 6; 1895 c 176 § 3; 1893 c 124 § 6; 1891 c 140 §§ 1, 6; 1890 p 532 § 6; Code 1881 § 2832; 1871 p 40 § 15; 1869 p 180 § 15; 1867 p 62 § 6; 1854 p 332 § 4; RRS § 11112. (ii) 1937 c 122 § 1; 1890 p 532 § 6; RRS § 11112-1.]NOTES:Application—2001 c 187: "This act applies for [to] taxes levied in 2001 for collection in 2002 and thereafter." [ 2001 c 187 § 33.]Contingent effective date—2001 c 187: See note following RCW 84.70.010.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 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 § 84.40.025 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.025 - Access to property required.

RCW 84.40.025 Access to property required.For the purpose of assessment and valuation of all taxable property in each county, any real or personal property in each county shall be subject to visitation, investigation, examination, discovery, and listing at any reasonable time by the county assessor of the county or by any employee thereof designated for this purpose by the assessor.In any case of refusal to such access, the assessor shall request assistance from the department of revenue which may invoke the power granted by chapter 84.08 RCW.[ 1982 1st ex.s. c 46 § 10.]
WA Rev Code § 84.40.0301 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.0301 - Determination of value by public official—Review—Revaluation—Presumptions.

RCW 84.40.0301 Determination of value by public official—Review—Revaluation—Presumptions.Upon review by any court, or appellate body, of a determination of the valuation of property for purposes of taxation, it shall be presumed that the determination of the public official charged with the duty of establishing such value is correct but this presumption shall not be a defense against any correction indicated by clear, cogent and convincing evidence.[ 1994 c 301 § 35; 1971 ex.s. c 288 § 2.]NOTES:Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.
WA Rev Code § 84.40.031 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.031 - Valuation of timber and timberlands—Criteria established.

RCW 84.40.031 Valuation of timber and timberlands—Criteria established.Based upon the study as directed by house concurrent resolution No. 10 of the thirty-seventh session of the legislature relating to the taxation of timber and timberlands, the legislature hereby establishes the criteria set forth in RCW 84.40.031 through 84.40.033 as standards for the valuation of timber and timberlands for tax purposes.[ 1983 c 3 § 228; 1963 c 249 § 1.]NOTES:Severability—1963 c 249: "If any provision of this act, or its application to any person or circumstance is held invalid, the remainder of this act, or the application of the provisions to other persons or circumstances is not affected." [ 1963 c 249 § 6.]
WA Rev Code § 84.40.032 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.032 - Valuation of timber and timberlands—"Timberlands" defined and declared lands devoted to reforestation.

RCW 84.40.032 Valuation of timber and timberlands—"Timberlands" defined and declared lands devoted to reforestation.As used in RCW 84.40.031 through 84.40.033 "timberlands" means land primarily suitable and used for growing a continuous supply of forest products, whether such lands be cutover, selectively harvested, or contain merchantable or immature timber, and includes the timber thereon. Timberlands are lands devoted to reforestation within the meaning of Article VII, section 1 of the state Constitution as amended.[ 1983 c 3 § 229; 1963 c 249 § 2.]NOTES:Severability—1963 c 249: See note following RCW 84.40.031.
WA Rev Code § 84.40.036 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.036 - Valuation of vessels—Apportionment.

RCW 84.40.036 Valuation of vessels—Apportionment.(1) As used in this section, "apportionable vessel" means a ship or vessel which is:(a) Engaged in interstate commerce;(b) Engaged in foreign commerce; and/or(c) Engaged exclusively in fishing, tendering, harvesting, and/or processing seafood products on the high seas or waters under the jurisdiction of other states.(2) The value of each apportionable vessel shall be apportioned to this state based on the number of days or fractions of days that the vessel is within this state during the preceding calendar year: PROVIDED, That if the total number of days the vessel is within the limits of the state does not exceed one hundred twenty for the preceding calendar year, no value shall be apportioned to this state. For the purposes of this subsection (2), a fraction of a day means more than sixteen hours in a calendar day.(3) Time during which an apportionable vessel is in the state for one or more of the following purposes shall not be considered as time within this state, if the length of time is reasonable for the purpose:(a) Undergoing repair or alteration;(b) Taking on or discharging cargo, passengers, or supplies; and(c) Serving as a tug for a vessel under (a) or (b) of this subsection.(4) Days during which an apportionable vessel leaves this state only while navigating the high seas in order to travel between points in this state shall be considered as days within this state.[ 1998 c 335 § 6; 1986 c 229 § 2.]NOTES:Effective date—1998 c 335: See note following RCW 84.12.200.Application—1986 c 229: See note following RCW 84.36.080.Listing of taxable ships and vessels with department: RCW 84.40.065.Partial exemption for ships and vessels: RCW 84.36.080.
WA Rev Code § 84.40.037 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.037 - Valuation of computer software—Embedded software.

RCW 84.40.037 Valuation of computer software—Embedded software.(1) Computer software, except embedded software, shall be valued in the first year of taxation at one hundred percent of the acquisition cost of the software and in the second year at fifty percent of the acquisition cost. Computer software, other than embedded software, shall have no value for purposes of property taxation after the second year.(2) Embedded software is a part of the computer system or other machinery or equipment in which it is housed and shall be valued in the same manner as the machinery or equipment.[ 1991 sp.s. c 29 § 4.]NOTES:Findings, intent—Severability—Application—1991 sp.s. c 29: See notes following RCW 84.04.150.
WA Rev Code § 84.40.039 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.039 - Reducing valuation after government restriction—Petitioning assessor—Establishing new valuation—Notice—Appeal—Refund.

RCW 84.40.039 Reducing valuation after government restriction—Petitioning assessor—Establishing new valuation—Notice—Appeal—Refund.(1) The owner or person responsible for payment of taxes on any real property may petition the assessor for a reduction in the assessed value of the real property at any time within three years of adoption of a restriction by a government entity.(2) Notwithstanding the revaluation cycle for the county, the assessor shall reconsider the valuation of the real property within one hundred twenty days of the filing of a petition under subsection (1) of this section. If the new valuation is established for the real property after this review, the assessor shall notify the property owner in the manner provided in RCW 84.40.045. Unless the real property would otherwise be revalued that year as a result of the revaluation cycle or new construction, the valuation of the real property shall not be increased as a result of this revaluation. If the new valuation is established after June 1st in any year, the new valuation shall be used for purposes of imposing property taxes in the following year, but the property owner shall be eligible for a refund under RCW 84.69.020.(3) A new valuation established under this section may be appealed under RCW 84.40.038.(4) If the assessor reduces the valuation of real property using the process under this section, the property owner shall be entitled to a refund on property taxes paid on this property calculated as follows:(a) A property owner is entitled to receive a refund for each year after the restriction was adopted, but not to exceed three years, that the taxpayer paid property taxes on the real property based upon the prior higher valuation; and(b) The amount of the refund in each year shall be the amount of reduced valuation on the real property for that year, multiplied by the rate of property taxes imposed on the property in that year.(5) As used in this section, "restriction" means a limitation, requirement, regulation, or restriction that limits the use of the property, including those imposed by the application of ordinances, resolutions, rules, regulations, policies, statutes, and conditions of land use approval.[ 1998 c 306 § 1.]
WA Rev Code § 84.40.042 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.042 - Valuation and assessment of divided or combined property.

RCW 84.40.042 Valuation and assessment of divided or combined property.(1) When real property is divided in accordance with chapter 58.17 RCW, the assessor shall carefully investigate and ascertain the true and fair value of each lot and assess each lot on that same basis, unless specifically provided otherwise by law. For purposes of this section, "lot" has the same definition as in RCW 58.17.020.(a) The assessor must establish the true and fair value by October 30th of the year following the recording of the plat, replat, or altered plat. The value established must be the value of the lot as of January 1st of the year the original parcel of real property was last revalued.(b) For purposes of this section, "subdivision" means a division of land into two or more lots.(c) For each subdivision, all current year and delinquent taxes and assessments on the entire tract must be paid in full in accordance with RCW 58.17.160 and 58.08.030 except when property is being acquired by a government for public use. For purposes of this section, "current year taxes" means taxes that are collectible under RCW 84.56.010 subsequent to completing the tax roll for current year collection.(2) When the assessor is required by law to segregate any part or parts of real property, assessed before or after July 27, 1997, as one parcel or when the assessor is required by law to combine parcels of real property assessed before or after July 27, 1997, as two or more parcels, the assessor must carefully investigate and ascertain the true and fair value of each part or parts of the real property and each combined parcel and assess each part or parts or each combined parcel on that same basis.[ 2017 c 109 § 3; 2009 c 350 § 1; 2008 c 17 § 1; 2002 c 168 § 8; 1997 c 393 § 17.]