reglab/housing_qa huggingface dataset:
WA Rev Code § 84.40.045 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.045 - Notice of change in valuation of real property to be given taxpayer—Copy to person making payments pursuant to mortgage, contract, or deed of trust—Procedure—Penalty.

RCW 84.40.045 Notice of change in valuation of real property to be given taxpayer—Copy to person making payments pursuant to mortgage, contract, or deed of trust—Procedure—Penalty.(1) The assessor must give notice of any change in the true and fair value of real property for the tract or lot of land and any improvements thereon no later than thirty days after appraisal. However, no such notice may be mailed during the period from January 15th to February 15th of each year. Furthermore, no notice need be sent with respect to changes in valuation of publicly owned property exempt from taxation under provisions of RCW 84.36.010 or of forestland made pursuant to chapter 84.33 RCW.(2) The notice must contain a statement of both the prior and the new true and fair value, stating separately land and improvement values, and a brief statement of the procedure for appeal to the board of equalization and the time, date, and place of the meetings of the board.(3) The notice must be mailed by the assessor to the taxpayer.(4) If any taxpayer, as shown by the tax rolls, holds solely a security interest in the real property which is the subject of the notice, pursuant to a mortgage, contract of sale, or deed of trust, such taxpayer must, upon written request of the assessor, supply, within thirty days of receipt of such request, to the assessor the name and address of the person making payments pursuant to the mortgage, contract of sale, or deed of trust, and thereafter such person must also receive a copy of the notice provided for in this section. Willful failure to comply with such request within the time limitation provided for in this section makes such taxpayer subject to a maximum civil penalty of five thousand dollars. The penalties provided for in this section are recoverable in an action by the county prosecutor, and when recovered must be deposited in the county current expense fund. The assessor must make the request provided for by this section during the month of January.[ 2013 c 235 § 1; 2001 c 187 § 19; 1997 c 3 § 107 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 § 36; 1977 ex.s. c 181 § 1; 1974 ex.s. c 187 § 8; 1972 ex.s. c 125 § 1; 1971 ex.s. c 288 § 16; 1967 ex.s. c 146 § 10.]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.Severability—1974 ex.s. c 187: See note following RCW 84.33.130.Severability—1972 ex.s. c 125: "If any provision of this act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [ 1972 ex.s. c 125 § 4.]Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.
WA Rev Code § 84.40.060 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.060 - Personal property assessment.

RCW 84.40.060 Personal property assessment.Upon receipt of the statement of personal property, the assessor shall assess the value of such property. If any property is listed or assessed on or after the 31st day of May, the same shall be legal and binding as if listed and assessed before that time.[ 2003 c 302 § 2; 1988 c 222 § 16; 1967 ex.s. c 149 § 37; 1961 c 15 § 84.40.060. Prior: 1939 c 206 § 17; 1925 ex.s. c 130 § 58; 1897 c 71 § 47; 1893 c 124 § 49; 1891 c 140 § 49; 1890 p 548 § 49; RRS § 11141.]NOTES:Effective date—1967 ex.s. c 149: See note following RCW 82.04.050.Savings—1967 ex.s. c 149: See RCW 82.98.035.Severability—1967 ex.s. c 149: See note following RCW 82.98.030.
WA Rev Code § 84.40.065 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.065 - Listing of taxable ships and vessels with department—Assessment—Rights of review.

RCW 84.40.065 Listing of taxable ships and vessels with department—Assessment—Rights of review.(1) Every individual, corporation, association, partnership, trust, and estate shall list with the department of revenue all ships and vessels which are subject to their ownership, possession, or control and which are not entirely exempt from property taxation, and such listing shall be subject to the same requirements and penalties provided in this chapter for all other personal property in the same manner as provided in this chapter, except as may be specifically provided otherwise with respect to ships and vessels.(2) The listing of ships and vessels shall be accomplished in the manner and upon forms prescribed by the department. Upon listing, the department shall assign a tax identification number for each vessel listed.(3) The department shall assess all ships and vessels and shall, on or before January 31st of each year, mail to the owner of a ship or vessel, or to the person listing the ship or vessel if different from the owner, a notice showing the valuation of the ship or vessel assessed. Taxes due the following year shall be based upon the valuation. On or after February 15, but no later than thirty days before April 30, the department shall mail to the owner of a ship or vessel, or to the person listing the ship or vessel if different from the owner, a tax statement showing the valuation for the previous year of the ship or vessel assessed and the amount of tax owed for the current year.(4) Any ship or vessel owner, or person listing the ship or vessel if different from the owner, disputing the assessment or disputing whether the ship or vessel is subject to taxation under this section shall have the same rights of review as any other ship or vessel owner subject to the excise tax contained in chapter 82.49 RCW in accordance with RCW 82.49.060.[ 1993 c 33 § 2; 1986 c 229 § 3; 1984 c 250 § 5. Formerly RCW 84.08.200.]NOTES:Effective date—1993 c 33: See note following RCW 82.49.060.Application—1986 c 229: See note following RCW 84.36.080.Collection of ad valorem taxes: RCW 84.56.440.Partial exemption for ships and vessels: RCW 84.36.080.Valuation of vessels—Apportionment: RCW 84.40.036.
WA Rev Code § 84.40.070 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.070 - Companies, associations—Listing.

RCW 84.40.070 Companies, associations—Listing.The president, secretary, or principal accounting officer or agent of any company or association, whether incorporated or unincorporated, except as otherwise provided for in this title, shall make out and deliver to the assessor a statement of its property, setting forth particularly (1) the name and location of the company or association; (2) the real property of the company or association, and where situated; and (3) the nature and value of its personal property. The real and personal property of such company or association shall be assessed the same as other real and personal property. In all cases of failure or refusal of any person, officer, company, or association to make such return or statement, it shall be the duty of the assessor to make such return or statement from the best information he or she can obtain.[ 2013 c 23 § 357; 2003 c 302 § 3; 1961 c 15 § 84.40.070. Prior: 1925 ex.s. c 130 § 27; 1897 c 71 § 20; 1893 c 124 § 20; 1891 c 140 § 20; 1890 p 538 § 21; Code 1881 § 2839; RRS § 11131.]
WA Rev Code § 84.40.080 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.080 - Listing omitted property or improvements.

RCW 84.40.080 Listing omitted property or improvements.An assessor shall enter on the assessment roll in any year any property shown to have been omitted from the assessment roll of any preceding year, at the value for the preceding year, or if not then valued, at such value as the assessor shall determine for the preceding year, and such value shall be stated separately from the value of any other year. Where improvements have not been valued and assessed as a part of the real estate upon which the same may be located, as evidenced by the assessment rolls, they may be separately valued and assessed as omitted property under this section. No such assessment shall be made in any case where a bona fide purchaser, encumbrancer, or contract buyer has acquired any interest in said property prior to the time such improvements are assessed. When such an omitted assessment is made, the taxes levied thereon may be paid within one year of the due date of the taxes for the year in which the assessment is made without penalty or interest. In the assessment of personal property, the assessor shall assess the omitted value not reported by the taxpayer as evidenced by an inspection of either the property or the books and records of said taxpayer by the assessor.[ 1995 c 134 § 14. Prior: 1994 c 301 § 37; 1994 c 124 § 21; 1973 2nd ex.s. c 8 § 1; 1961 c 15 § 84.40.080; prior: 1951 1st ex.s. c 8 § 1; 1925 ex.s. c 130 § 59; 1897 c 71 § 48; RRS § 11142.]
WA Rev Code § 84.40.085 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.085 - Limitation period for assessment of omitted property or value—Notification to taxpayer of omission—Procedure.

RCW 84.40.085 Limitation period for assessment of omitted property or value—Notification to taxpayer of omission—Procedure.No omitted property or omitted value assessment shall be made for any period more than three years preceding the year in which the omission is discovered. The assessor, upon discovery of such omission, shall forward a copy of the amended personal property affidavit along with a letter of particulars informing the taxpayer of the findings and of the taxpayer's right of appeal to the county board of equalization. Upon request of either the taxpayer or the assessor, the county board of equalization may be reconvened to act on the omitted property or omitted value assessments.[ 1994 c 124 § 22; 1973 2nd ex.s. c 8 § 2.]
WA Rev Code § 84.40.090 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.090 - Taxing districts to be designated—Separate assessments.

RCW 84.40.090 Taxing districts to be designated—Separate assessments.It shall be the duty of assessors, when assessing real or personal property, to designate the name or number of each taxing district in which each person and each description of property assessed is liable for taxes. When the real and personal property of any person is assessable in several taxing districts, the amount in each shall be assessed separately.[ 1994 c 301 § 38; 1961 c 15 § 84.40.090. Prior: 1925 ex.s. c 130 § 62; 1897 c 71 § 51; 1893 c 124 § 52; 1891 c 140 § 52; 1890 p 551 § 57; RRS § 11145.]
WA Rev Code § 84.40.110 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.110 - Examination under oath—Default listing.

RCW 84.40.110 Examination under oath—Default listing.When the assessor shall be of opinion that the person listing property for himself or herself or for any other person, company, or corporation, has not made a full, fair, and complete list of such property, he or she may examine such person under oath in regard to the amount of the property he or she is required to list, and if such person shall refuse to answer under oath, and a full discovery make, the assessor may list the property of such person, or his or her principal, according to his or her best judgment and information.[ 2013 c 23 § 358; 1961 c 15 § 84.40.110. Prior: 1925 ex.s. c 130 § 24; 1897 c 71 § 17; 1893 c 124 § 17; 1891 c 140 § 17; 1890 p 535 § 15; Code 1881 § 2831; 1867 p 62 § 8; RRS § 11128.]
WA Rev Code § 84.40.120 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.120 - Oaths, who may administer—Criminal penalty for willful false listing.

RCW 84.40.120 Oaths, who may administer—Criminal penalty for willful false listing.(1) Any oath authorized to be administered under this title may be administered by any assessor or deputy assessor, or by any other officer having authority to administer oaths.(2) Any person willfully making a false list, schedule, or statement under oath is guilty of perjury under chapter 9A.72 RCW.[ 2003 c 53 § 409; 1961 c 15 § 84.40.120. Prior: 1925 ex.s. c 130 § 67; 1897 c 71 § 57; 1893 c 124 § 58; 1891 c 140 § 58; 1890 p 553 § 63; RRS § 11150.]NOTES:Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.
WA Rev Code § 84.40.150 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.150 - Sick or absent persons—May report to board of equalization.

RCW 84.40.150 Sick or absent persons—May report to board of equalization.If any person required to list property for taxation and provide the assessor with the list, is prevented by sickness or absence from giving to the assessor such statement, such person or his or her agent having charge of such property, may, at any time before the close of the session of the board of equalization, make out and deliver to said board a statement of the same as required by this title, and the board shall, in such case, make an entry thereof, and correct the corresponding item or items in the return made by the assessor, as the case may require; but no such statement shall be received by the said board from any person who refused or neglected to make oath to his or her statement when required by the assessor as provided herein; nor from any person unless he or she makes and files with the said board an affidavit that he or she was absent from his or her county, without design to avoid the listing of his or her property, or was prevented by sickness from giving the assessor the required statement when called on for that purpose.[ 1993 c 33 § 3; 1961 c 15 § 84.40.150. Prior: 1925 ex.s. c 130 § 66; 1897 c 71 § 55; 1893 c 124 § 56; 1891 c 141 § 56; 1890 p 553 § 62; RRS § 11149.]NOTES:Effective date—1993 c 33: See note following RCW 82.49.060.
WA Rev Code § 84.40.160 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.160 - Manner of listing real estate—Maps.

RCW 84.40.160 Manner of listing real estate—Maps.The assessor shall list all real property according to the largest legal subdivision as near as practicable. The assessor shall make out in the plat and description book in numerical order a complete list of all lands or lots subject to taxation, showing the names and owners, if to him or her known and if unknown, so stated; the number of acres and lots or parts of lots included in each description of property and the value per acre or lot: PROVIDED, That the assessor shall give to each tract of land where described by metes and bounds a number, to be designated as Tax No. . . . ., which said number shall be placed on the tax rolls to indicate that certain piece of real property bearing such number, and described by metes and bounds in the plat and description book herein mentioned, and it shall not be necessary to enter a description by metes and bounds on the tax roll of the county, and the assessor's plat and description book shall be kept as a part of the tax collector's records: AND PROVIDED, FURTHER, That the board of county commissioners of any county may by order direct that the property be listed numerically according to lots and blocks or section, township and range, in the smallest platted or government subdivision, and when so listed the value of each block, lot or tract, the value of the improvements thereon and the total value thereof, including improvements thereon, shall be extended after the description of each lot, block or tract, which last extension shall be in the column headed "Total value of each tract, lot or block of land assessed with improvements as returned by the assessor." In carrying the values of said property into the column representing the equalized value thereof, the county assessor shall include and carry over in one item the equalized valuation of all lots in one block, or land in one section, listed consecutively, which belong to any one person, firm, or corporation, and are situated within the same taxing district, and in the assessed value of which the county board of equalization has made no change. Where assessed valuations are changed, the equalized valuation must be extended and shown by item.The assessor shall prepare and possess a complete set of maps drawn to indicate parcel configuration for lands in the county. The assessor shall continually update the maps to reflect transfers, conveyances, acquisitions, or any other transaction or event that changes the boundaries of any parcel and shall renumber the parcels or prepare new map pages for any portion of the maps to show combinations or divisions of parcels.[ 2013 c 23 § 359; 1997 c 135 § 1; 1961 c 15 § 84.40.160. Prior: 1925 ex.s. c 130 § 54; 1901 c 79 § 1; 1899 c 141 § 3; 1897 c 71 § 43; 1895 c 176 § 4; 1893 c 124 § 45; 1891 c 140 § 45; 1890 p 548 § 49; RRS § 11137.]
WA Rev Code § 84.40.170 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.170 - Plat of irregular subdivided tracts—Notice to owner—Surveys—Costs.

RCW 84.40.170 Plat of irregular subdivided tracts—Notice to owner—Surveys—Costs.(1) In all cases of irregular subdivided tracts or lots of land other than any regular government subdivision the assessor shall outline a plat of such tracts or lots and notify the owner or owners thereof with a request to have the same surveyed by the county engineer, and cause the same to be platted into numbered (or lettered) lots or tracts. If any county has in its possession the correct field notes of any such tract or lot of land a new survey shall not be necessary and such tracts may be mapped from such field notes. In case the owner of such tracts or lots neglects or refuses to have the same surveyed or platted, the assessor shall notify the county legislative authority in and for the county, who may order and direct the county engineer to make the proper survey and plat of the tracts and lots. A plat shall be made on which said tracts or lots of land shall be accurately described by lines, and numbered (or lettered), which numbers (or letters) together with number of the section, township and range shall be distinctly marked on such plat, and the field notes of all such tracts or lots of land shall describe each tract or lot according to the survey, and such tract or lot shall be numbered (or lettered) to correspond with its number (or letter) on the map. The plat shall be given a designated name by the surveyor thereof. When the survey, plat, field notes and name of plat, shall have been approved by the county legislative authority, the plat and field notes shall be filed and recorded in the office of the county auditor, and the description of any tract or lot of land described in said plats by number (or letter), section, township and range, shall be a sufficient and legal description for revenue and all other purposes.(2) Upon the request of eighty percent of the owners of the property to be surveyed and the approval of the county legislative authority, the county assessor may charge for actual costs and file a lien against the subject property if the costs are not repaid within ninety days of notice of completion, which may be collected as if such charges had been levied as a property tax.[ 1994 c 301 § 39; 1994 c 124 § 23; 1961 c 15 § 84.40.170. Prior: 1925 ex.s. c 130 § 53; 1901 c 124 §§ 1, 2, 3; 1891 c 140 § 45; RRS § 11136.]NOTES:Reviser's note: This section was amended by 1994 c 124 § 23 and by 1994 c 301 § 39, each without reference to the other. Both amendments are incorporated in the publication of this section pursuant to RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
WA Rev Code § 84.40.175 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.175 - Listing of exempt property—Proof of exemption—Valuation of publicly owned property.

RCW 84.40.175 Listing of exempt property—Proof of exemption—Valuation of publicly owned property.At the time of making the assessment of real property, the assessor must enter each description of property exempt under the provisions of chapter 84.36 RCW, and value and list the same in the manner and subject to the same rule as the assessor is required to assess all other property, designating in each case to whom such property belongs. The valuation requirements of this section do not apply to publicly owned property exempt from taxation under provisions of RCW 84.36.010. However, when the exempt status of such property no longer applies as a result of a sale or change in use, the assessor must value and list such property as of the January 1st assessment date for the year of the status change. The owner or person responsible for payment of taxes may thereafter petition the county board of equalization for a change in the assessed value in accordance with the timing and procedures set forth in RCW 84.40.038.[ 2014 c 97 § 408; 2013 c 235 § 2; 1994 c 124 § 24; 1986 c 285 § 3; 1975-'76 2nd ex.s. c 61 § 15; 1961 c 15 § 84.40.175. Prior: 1925 ex.s. c 130 § 9; 1891 c 140 § 5; 1890 p 532 § 5; RRS § 11113. Formerly RCW 84.36.220.]NOTES:Leasehold excise tax: Chapter 82.29A RCW.
WA Rev Code § 84.40.178 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.178 - Exempt residential property—Maintenance of assessed valuation—Notice of change.

RCW 84.40.178 Exempt residential property—Maintenance of assessed valuation—Notice of change.The assessor shall maintain an assessed valuation in accordance with the approved revaluation cycle for a residence owned by a person qualifying for exemption under RCW 84.36.381 in addition to the valuation required under RCW 84.36.381(6). Upon a change in the true and fair value of the residence, the assessor shall notify the person qualifying for exemption under RCW 84.36.381 of the new true and fair value and that the new true and fair value will be used to compute property taxes if the property fails to qualify for exemption under RCW 84.36.381.[ 1995 1st sp.s. c 8 § 3.]NOTES:Application—Severability—Effective date—1995 1st sp.s. c 8: See notes following RCW 84.36.381.
WA Rev Code § 84.40.185 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.40 - Listing of Property.|84.40.185 - Individuals, corporations, limited liability companies, associations, partnerships, trusts, or estates required to list personalty.

RCW 84.40.185 Individuals, corporations, limited liability companies, associations, partnerships, trusts, or estates required to list personalty.Every individual, corporation, limited liability company, association, partnership, trust, or estate shall list all personal property in his or her or its ownership, possession, or control which is subject to taxation pursuant to the provisions of this title. Such listing shall be made and delivered in accordance with the provisions of this chapter.[ 2013 c 23 § 360; 1995 c 318 § 5; 1967 ex.s. c 149 § 41.]NOTES:Effective date—1995 c 318: See note following RCW 82.04.030.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.