reglab/housing_qa huggingface dataset:
WA Rev Code § 84.08.190 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.08 - General Powers and Duties of Department of Revenue.|84.08.190 - Assessors to meet with department of revenue.

RCW 84.08.190 Assessors to meet with department of revenue.For the purpose of instruction on the subject of taxation, the county assessors of the state shall meet with the department of revenue at the capital of the state, or at such place within the state as they may determine at their previous meeting, on the second Monday of October of each year or on such other date as may be fixed by the department of revenue. Each assessor shall be paid by the county of his or her residence his or her actual expenses in attending such meeting, upon presentation to the county auditor of proper vouchers.[ 2013 c 23 § 344; 1975 1st ex.s. c 278 § 158; 1961 c 15 § 84.08.190. Prior: 1939 c 206 § 16, part; 1925 ex.s. c 130 § 57, part; 1911 c 12 § 1; RRS § 11140, part.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.08.210 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.08 - General Powers and Duties of Department of Revenue.|84.08.210 - Confidentiality and privilege of tax information—Exceptions—Penalty.

RCW 84.08.210 Confidentiality and privilege of tax information—Exceptions—Penalty.(1) For purposes of this section, "tax information" means confidential income data and proprietary business information obtained by the department in the course of carrying out the duties now or hereafter imposed upon it in this title that has been communicated in confidence in connection with the assessment of property and that has not been publicly disseminated by the taxpayer, the disclosure of which would be either highly offensive to a reasonable person and not a legitimate concern to the public or would result in an unfair competitive disadvantage to the taxpayer.(2) Tax information is confidential and privileged, and except as authorized by this section, neither the department nor any other person may disclose tax information.(3) Subsection (2) of this section, however, does not prohibit the department from:(a) Disclosing tax information to any county assessor or county treasurer;(b) Disclosing tax information in a civil or criminal judicial proceeding or an administrative proceeding in respect to taxes or penalties imposed under this title or Title 82 RCW or in respect to assessment or valuation for tax purposes of the property to which the information or facts relate;(c) Disclosing tax information with the written permission of the taxpayer;(d) Disclosing tax information to the proper officer of the tax department of any state responsible for the imposition or collection of property taxes, or for the valuation of property for tax purposes, if the other state grants substantially similar privileges to the proper officers of this state;(e) Disclosing tax information that is also maintained by another Washington state or local governmental agency as a public record available for inspection and copying under chapter 42.56 RCW or is a document maintained by a court of record not otherwise prohibited from disclosure;(f) Disclosing tax information to a peace officer as defined in RCW 9A.04.110 or county prosecutor, for official purposes. The disclosure may be made only in response to a search warrant, subpoena, or other court order, unless the disclosure is for the purpose of criminal tax enforcement. A peace officer or county prosecutor who receives the tax information may disclose the tax information only for use in the investigation and a related court proceeding, or in the court proceeding for which the tax information originally was sought; or(g) Disclosing information otherwise available under chapter 42.56 RCW.(4) A violation of this section constitutes a gross misdemeanor.[ 2005 c 274 § 363; 1997 c 239 § 1.]
WA Rev Code § 84.08.220 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.08 - General Powers and Duties of Department of Revenue.|84.08.220 - Electronic communication of confidential property tax information.

RCW 84.08.220 Electronic communication of confidential property tax information.(1) The department may provide electronically any assessment, notice, or other information that is subject to the confidentiality provisions of RCW 84.08.210 or 84.40.340, to any person authorized to receive the information.(2) The department must use methods reasonably designed to protect information provided electronically as authorized in subsection (1) of this section from unauthorized disclosure. However, the provisions of this subsection (2) may be waived by a taxpayer. The waiver must be in writing and may be provided to the department electronically. A waiver continues until revoked in writing by the taxpayer. Such revocation may be provided to the department electronically in a manner provided or approved by the department.[ 2017 c 323 § 1001.]NOTES:Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.
WA Rev Code § 84.09.010 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.09 - General Provisions.|84.09.010 - Nomenclature—Taxes designated as taxes of year in which payable.

RCW 84.09.010 Nomenclature—Taxes designated as taxes of year in which payable.All annual taxes and assessments of real and personal property shall hereafter be known and designated as taxes and assessments of the year in which such taxes and assessments, or the initial installment thereof, shall become due and payable.[ 1961 c 15 § 84.09.010. Prior: 1939 c 136 § 2; RRS § 11112-2. Formerly RCW 84.08.150.]
WA Rev Code § 84.09.020 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.09 - General Provisions.|84.09.020 - Abbreviations authorized.

RCW 84.09.020 Abbreviations authorized.In all proceedings relative to the levy, assessment or collection of taxes, and any entries required to be made by any officer or by the clerk of the court, letters, figures and characters may be used to denote townships, ranges, sections, parts of sections, lots or blocks, or parts thereof, the year or years for which taxes were due, and the amount of taxes, assessments, penalties, interest and costs. Whenever the abbreviation "do." or the character "''" or any other similar abbreviations or characters shall be used in any such proceedings, they shall be construed and held as meaning and being the same name, word, initial, letters, abbreviations, figure or figures, as the last one preceding such "do." and "''" or other similar characters.[ 1961 c 15 § 84.09.020. Prior: 1925 ex.s. c 130 § 112, part; 1897 c 71 § 93, part; 1893 c 124 § 97, part; RRS § 11273, part. Formerly RCW 84.08.170.]
WA Rev Code § 84.09.030 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.09 - General Provisions.|84.09.030 - Taxing district boundaries—Establishment.

RCW 84.09.030 Taxing district boundaries—Establishment.(1)(a) Except as provided in (b), (c), and (d) of this subsection (1), for the purposes of property taxation and the levy of property taxes, the boundaries of counties, cities, and all other taxing districts shall be the established official boundaries of such districts existing on the first day of August of the year in which the property tax levy is made.(b) The boundaries for a newly incorporated port district or regional fire protection service authority shall be established on the first day of October if the boundaries of the newly incorporated port district or regional fire protection service authority are coterminous with the boundaries of another taxing district or districts, as they existed on the first day of August of that year.(c) The boundaries of a school district that is required to receive or annex territory due to the dissolution of a financially insolvent school district under RCW 28A.315.225 must be the established official boundaries of such districts existing on the first day of September of the year in which the property tax levy is made.(d) The boundaries of a newly established fire protection district authorized under RCW 52.02.160 are the established official boundaries of the district as of the date that the voter-approved proposition required under RCW 52.02.160 is certified.(2) In any case where any instrument setting forth the official boundaries of any newly established taxing district, or setting forth any change in the boundaries, is required by law to be filed in the office of the county auditor or other county official, the instrument shall be filed in triplicate. The officer with whom the instrument is filed shall transmit two copies of the instrument to the county assessor.(3) No property tax levy shall be made for any taxing district whose boundaries are not established as of the dates provided in this section.[ 2017 c 328 § 9; 2012 c 186 § 17; 2008 c 86 § 501; 2007 c 285 § 3; 2004 c 129 § 19; 1996 c 230 § 1613; 1994 c 292 § 4. Prior: 1989 c 378 § 8; 1989 c 217 § 1; prior: 1987 c 358 § 1; 1987 c 82 § 1; 1984 c 203 § 9; 1981 c 26 § 4; 1961 c 15 § 84.09.030; prior: 1951 c 116 § 1; 1949 c 65 § 1; 1943 c 182 § 1; 1939 c 136 § 1; Rem. Supp. 1949 § 11106-1. Formerly RCW 84.08.160.]NOTES:Effective date—2012 c 186: See note following RCW 28A.315.025.Rule-making authority—2012 c 186: See RCW 28A.315.902.Severability—Savings—Part headings not law—2008 c 86: See notes following RCW 82.14.030.Part headings not law—1996 c 230: See notes following RCW 57.02.001.Findings—Intent—1994 c 292: See note following RCW 57.04.050.Severability—1984 c 203: See note following RCW 35.43.140.
WA Rev Code § 84.09.035 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.09 - General Provisions.|84.09.035 - Withdrawal of certain areas of a library district, metropolitan park district, fire protection district, or public hospital district—Date effective.

RCW 84.09.035 Withdrawal of certain areas of a library district, metropolitan park district, fire protection district, or public hospital district—Date effective.Notwithstanding the provisions of RCW 84.09.030, the boundaries of a library district, metropolitan park district, fire protection district, or public hospital district that withdraws an area from its boundaries pursuant to RCW 27.12.355, 35.61.360, 52.04.056, or 70.44.235, which area has boundaries that are coterminous with the boundaries of a tax code area, shall be established as of the first day of October in the year in which the area is withdrawn.[ 1989 c 378 § 9; 1987 c 138 § 5.]
WA Rev Code § 84.09.037 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.09 - General Provisions.|84.09.037 - School district boundary changes.

RCW 84.09.037 School district boundary changes.Each school district affected by a transfer of territory from one school district to another school district under chapter 28A.315 RCW shall retain its preexisting boundaries for the purpose of the collection of excess tax levies authorized under RCW 84.52.053 before the effective date of the transfer, for such tax collection years and for such excess tax levies as the superintendent of public instruction may approve and order that the transferred territory shall either be subject to or relieved of such excess levies, as the case may be. For the purpose of all other excess tax levies previously authorized under chapter 84.52 RCW and all excess tax levies authorized under RCW 84.52.053 subsequent to the effective date of a transfer of territory, the boundaries of the affected school districts shall be modified to recognize the transfer of territory subject to RCW 84.09.030.[ 2006 c 263 § 615; 1990 c 33 § 597; 1987 c 100 § 3.]NOTES:Findings—Purpose—Part headings not law—2006 c 263: See notes following RCW 28A.150.230.Purpose—Statutory references—Severability—1990 c 33: See RCW 28A.900.100 through 28A.900.102.
WA Rev Code § 84.09.040 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.09 - General Provisions.|84.09.040 - Penalty for nonperformance of duty by county officers.

RCW 84.09.040 Penalty for nonperformance of duty by county officers.Every county auditor, county assessor, and county treasurer who in any case refuses or knowingly neglects to perform any duty enjoined on him or her by this title, or who consents to or connives at any evasion of its provisions whereby any proceeding herein provided for is prevented or hindered, or whereby any property required to be listed for taxation is unlawfully exempted, or the valuation thereof is entered on the tax roll at less than its true taxable value, shall, for every such neglect, refusal, consent, or connivance, forfeit and pay to the state not less than two hundred nor more than one thousand dollars, at the discretion of the court, to be recovered before any court of competent jurisdiction upon the complaint of any citizen who is a taxpayer; and the prosecuting attorney shall prosecute such suit to judgment and execution.[ 2013 c 23 § 345; 1961 c 15 § 84.09.040. Prior: 1925 ex.s. c 130 § 109; 1897 c 71 § 89; 1893 c 124 § 92; RRS § 11270. Formerly RCW 84.56.410.]
WA Rev Code § 84.09.050 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.09 - General Provisions.|84.09.050 - Fees and costs allowed in civil actions against county officers.

RCW 84.09.050 Fees and costs allowed in civil actions against county officers.Whenever a civil action is commenced against any person holding the office of county treasurer, county auditor, or any other officer, for performing or attempting to perform any duty authorized or directed by any statute of this state for the collection of the public revenue, such treasurer, auditor or other officer may, in the discretion of the court before whom such action is brought, by an order made by such court and entered in the minutes thereof, be allowed and paid out of the county treasury, reasonable fees of counsel and other expenses for defending such action.[ 1961 c 15 § 84.09.050. Prior: 1925 ex.s. c 130 § 110; 1897 c 71 § 90; 1893 c 124 § 93; RRS § 11271. Formerly RCW 84.56.420.]
WA Rev Code § 84.09.060 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.09 - General Provisions.|84.09.060 - Property tax advisor.

RCW 84.09.060 Property tax advisor.See RCW 84.48.140.
WA Rev Code § 84.09.070 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.09 - General Provisions.|84.09.070 - Authority of operating agencies to levy taxes.

RCW 84.09.070 Authority of operating agencies to levy taxes.Nothing in this title may be deemed to grant to any operating agency organized under chapter 43.52 RCW, or a project of any such operating agency, the authority to levy any tax or assessment not otherwise authorized by law.[ 1983 2nd ex.s. c 3 § 56.]NOTES:Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
WA Rev Code § 84.09.090 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.09 - General Provisions.|84.09.090 - Electronic assessment, notice, or other information provided by assessor.

RCW 84.09.090 Electronic assessment, notice, or other information provided by assessor.(1) Whenever the assessor is required by the provisions of this title to send any assessment, notice, or any other information to persons by regular mail, the assessor may instead provide the assessment, notice, or other information electronically if the following conditions are met:(a) The person entitled to receive the information has authorized the assessor, electronically or otherwise, to provide the assessment, notice, or other information electronically; and(b) If the assessment, notice, or other information is subject to the confidentiality provisions of RCW 82.32.330, 84.08.210, or 84.40.340, the assessor must use methods reasonably designed to protect the information from unauthorized disclosure. The provisions of this subsection (1)(b) may be waived by a taxpayer. The waiver must be in writing and may be provided to the assessor electronically. A waiver continues until revoked in writing by the taxpayer. Such revocation may be provided to the assessor electronically in a manner provided or approved by the assessor.(2) Electronic notice pursuant to this section will continue until revoked in writing by the taxpayer. Such revocation may be provided to the assessor electronically in a manner provided or approved by the assessor.(3) Electronic transmittal may be by electronic mail or other electronic means reasonably calculated to apprise the person of the information that is being provided.(4) Any assessment, notice, or other information provided by the assessor to a person is deemed to have been mailed by the assessor and received by the person on the date that the assessor electronically sends the information to the person or electronically notifies the person that the information is available to be accessed by the person.(5) This section also applies to information that is not expressly required by statute to be sent by regular mail, but is customarily sent by the assessor using regular mail, to persons entitled to receive the information.(6) Information compiled or possessed by the assessor for the purposes of providing notice under this title, including but not limited to taxpayer email addresses, waivers, waiver requests, waiver revocations, and passwords or other methods of protecting taxpayer information as required in subsection (1)(b) of this section, are not subject to disclosure under chapter 42.56 RCW.[ 2013 c 131 § 1.]
WA Rev Code § 84.12.210 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.12 - Assessment and Taxation of Public Utilities.|84.12.210 - Property used but not owned deemed sole operating property of owning company.

RCW 84.12.210 Property used but not owned deemed sole operating property of owning company.Property used but not owned by an operating company shall, whether such use be exclusive or jointly with others, be deemed the sole operating property of the owning company.[ 1961 c 15 § 84.12.210. Prior: 1935 c 123 § 1, subdivision (19); RRS § 11156-1(19). Formerly RCW 84.12.020, part.]
WA Rev Code § 84.12.220 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.12 - Assessment and Taxation of Public Utilities.|84.12.220 - Jurisdiction to determine operating, nonoperating property.

RCW 84.12.220 Jurisdiction to determine operating, nonoperating property.In all matters relating to assessment and taxation the department of revenue shall have jurisdiction to determine what is operating property and what is nonoperating property.[ 1975 1st ex.s. c 278 § 160; 1961 c 15 § 84.12.220. Prior: 1935 c 123 § 2; RRS § 11156-2. Formerly RCW 84.12.020, part.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.12.230 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.12 - Assessment and Taxation of Public Utilities.|84.12.230 - Annual reports to be filed.

RCW 84.12.230 Annual reports to be filed.Each company doing business in this state shall annually on or before the 15th day of March, make and file with the department of revenue an annual report, in such manner, upon such form, and giving such information as the department may direct: PROVIDED, That the department, upon written request filed on or before such date and for good cause shown therein, may allow an extension of time for filing not to exceed sixty days. At the time of making such report each company shall also be required to furnish to the department the annual reports of the board of directors, or other officers to the stockholders of the company, duplicate copies of the annual reports made to the interstate commerce commission or its successor agency and to the utilities and transportation commission of this state and duplicate copies of such other reports as the department may direct: PROVIDED, That the duplicate copies of these annual reports shall not be due until such time as they are due to the stockholders or commissioners.[ 1998 c 311 § 12; 1984 c 132 § 1; 1975 1st ex.s. c 278 § 161; 1961 c 15 § 84.12.230. Prior: 1935 c 123 § 3; 1925 ex.s. c 130 § 39; 1907 c 131 § 5; 1907 c 78 § 5; 1897 c 71 § 40; 1893 c 124 § 40; 1891 c 140 § 27; 1890 p 541 § 27; RRS § 11156-3. Formerly RCW 84.12.030.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.12.240 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.12 - Assessment and Taxation of Public Utilities.|84.12.240 - Access to books and records.

RCW 84.12.240 Access to books and records.The department of revenue shall have access to all books, papers, documents, statements, and accounts on file or of record in any of the departments of the state; and it shall have the power to issue subpoenas, signed by the director of the department or any duly authorized employee and served in a like manner as a subpoena issued from courts of record, to compel witnesses to appear and give evidence and to produce books and papers. The director of the department or any employee officially designated by the department is authorized to administer oaths to witnesses. The attendance of any witness may be compelled by attachment issued out of any superior court upon application to said court by the director or any duly authorized employee of the department, upon a proper showing that such witness has been duly served with a subpoena and has refused to appear before the said department. In case of the refusal of a witness to produce books, papers, documents, or accounts, or to give evidence on matters material to the hearing, the department may institute proceedings in the proper superior court to compel such witness to testify or to produce such books or papers, and to punish him or her for such failure or refusal. All process issued by the department shall be served by the sheriff of the proper county or by a duly authorized agent of the department and such service, if made by the sheriff, shall be certified by him or her to the department of revenue without any compensation therefor. Persons appearing before the department in obedience to a subpoena shall receive the same compensation as witnesses in the superior court. The records, books, accounts, and papers of each company shall be subject to visitation, investigation, or examination by the department, or any employee thereof officially designated by the department. All real and/or personal property of any company shall be subject to visitation, investigation, examination, and/or listing at any and all times by the department, or any person officially designated by the director.[ 2013 c 23 § 346; 1975 1st ex.s. c 278 § 162; 1973 c 95 § 9; 1961 c 15 § 84.12.240. Prior: 1935 c 123 § 4; 1925 ex.s. c 130 § 37; 1907 c 131 § 3; 1907 c 78 § 3; RRS § 11156-4. Formerly RCW 84.12.080.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.12.250 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.12 - Assessment and Taxation of Public Utilities.|84.12.250 - Depositions may be taken.

RCW 84.12.250 Depositions may be taken.The department of revenue, in any matter material to the valuation, assessment or taxation of the operating property of any company, may cause the deposition of witnesses residing without the state or absent therefrom, to be taken upon notice to the company interested in like manner as the depositions of witnesses are taken in civil actions in the superior court.[ 1975 1st ex.s. c 278 § 163; 1961 c 15 § 84.12.250. Prior: 1935 c 123 § 5; 1925 ex.s. c 130 § 38; 1907 c 131 § 4; 1907 c 78 § 4; RRS § 11156-5. Formerly RCW 84.12.090.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.