reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 84 - Property Taxes › RCW Dispositions › 84.55 LIMITATIONS UPON REGULAR PROPERTY TAXES

Sections
84.55.012 Reduction of property tax levy — Setting amount of future levies.
[1997 c 2 § 1; 1995 2nd sp.s. c 13 § 2.] Repealed by 2007 c 54 § 28.
84.55.0121 Reduction of property tax levy for collection in 1998.
[1997 c 3 § 301 (Referendum Bill No. 47, approved November 4, 1997).] Repealed by 2007 c 54 § 28.
84.55.01211 Reduction of property tax for collection in 1998.
[1997 c 2 § 2.]
Repealed by 1997 c 3 § 401.
84.55.071 Inapplicability of chapter to levy for school construction under RCW 84.52.064.
[1987 c 413 § 7.]
Failed to become law. See 1987 c 413 § 13.
84.55.080 Adjustment to tax limitation.
[2006 c 184 § 5; 1982 1st ex.s. c 42 § 12.]
Repealed by 2010 c 106 § 315, effective July 1, 2010.
84.55.090 Levies for taxes due in 1985 through 1988 — Expiration of section.
[1983 1st ex.s. c 62 § 12.]
Expired December 31, 1988.
2023 Revised Code of Washington › Title 84 - Property Taxes › RCW Dispositions › 84.60 LIEN OF TAXES

Sections
84.60.030 Time of attachment of personalty tax lien.
[1943 c 34 § 1, part; 1939 c 206 § 45, part; 1935 c 30 § 7, part; 1925 ex.s. c 130 § 104, part; Rem. Supp. 1943 § 11265, part. Prior: 1903 c 59 § 3, part; 1897 c 71 § 83, part; 1895 c 176 § 21, part; 1893 c 124 § 88, part.]
Now codified in RCW 84.60.020.
84.60.060 Acquisition by governmental unit of property subject to tax lien or placement under agreement or order of immediate possession or use — Amount payable when tax not delinquent — Withholding amount from condemnation award.
[1967 ex.s. c 145 § 37; 1961 c 15 § 84.60.060. Prior: 1957 c 277 § 2.]
Repealed by 1971 ex.s. c 260 § 4.
2023 Revised Code of Washington › Title 84 - Property Taxes › RCW Dispositions › 84.68 RECOVERY OF TAXES PAID OR PROPERTY SOLD FOR TAXES

Sections
84.68.021 Payment under protest not prerequisite to recovery of taxes paid in 1971 due to increases in valuation on 1970 rolls.
[1971 ex.s. c 42 § 1.]
Expired June 30, 1972.
2023 Revised Code of Washington › Title 84 - Property Taxes › RCW Dispositions › 84.70 DESTROYED PROPERTY — ABATEMENT OR REFUND

Sections
84.70.020 Claims for relief — Procedure.
[1981 c 274 § 2; 1977 ex.s. c 200 § 1; 1975 1st ex.s. c 120 § 3; 1974 ex.s. c 196 § 4.]
Repealed by 1987 c 319 § 10.
84.70.030 Review of determination — Abatement or refund procedure.
[1975 1st ex.s. c 120 § 4; 1974 ex.s. c 196 § 5.]
Repealed by 1987 c 319 § 10.
84.70.050 Property destroyed after placement on tax rolls — Duties of county assessor.
Cross-reference section, decodified September 1999.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.04 - Definitions. › 84.04.010 - Introductory.

RCW 84.04.010
Introductory.
Unless otherwise expressly provided or unless the context indicates otherwise, terms used in this title shall have the meaning given to them in this chapter.
[ 1961 c 15 § 84.04.010.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.04 - Definitions. › 84.04.020 - "Assessed valuation of taxable property," and similar terms.

RCW 84.04.020
"Assessed valuation of taxable property," and similar terms.
The terms "assessed valuation of taxable property", "valuation of taxable property", "value of taxable property", "taxable value of property", "property assessed" and "value" whenever used in any statute, law, charter or ordinance with relation to the levy of taxes in any taxing district, shall be held and construed to mean "assessed value of property" as defined in RCW 84.04.030.
[ 1961 c 15 § 84.04.020. Prior: 1919 c 142 § 2; RRS § 11227.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.04 - Definitions. › 84.04.030 - "Assessed value of property."

RCW 84.04.030
"Assessed value of property."
"Assessed value of property" shall be held and construed to mean the aggregate valuation of the property subject to taxation by any taxing district as placed on the last completed and balanced tax rolls of the county preceding the date of any tax levy.
[ 2001 c 187 § 2; 1997 c 3 § 102 (Referendum Bill No. 47, approved November 4, 1997); 1961 c 15 § 84.04.030. Prior: (i) 1925 ex.s. c 130 § 3; RRS § 11107. (ii) 1919 c 142 § 1, part; RRS § 11226, part.]
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.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.04 - Definitions. › 84.04.040 - "Assessment year," "fiscal year."

RCW 84.04.040
"Assessment year," "fiscal year."
The assessment year contemplated in this title and the fiscal year contemplated in this title shall commence on January 1st and end on December 31st in each year.
[ 1961 c 15 § 84.04.040. Prior: 1939 c 206 § 39; 1925 ex.s. c 130 § 81; 1897 c 71 § 66; 1893 c 124 § 67; 1890 p 560 § 82; RRS § 11242.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.04 - Definitions. › 84.04.045 - "County auditor."

RCW 84.04.045
"County auditor."
"County auditor" shall be construed to mean registrar or recorder, whenever it shall be necessary to use the same to the proper construction of this title.
[ 1961 c 15 § 84.04.045. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; RRS § 11110, part.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.04 - Definitions. › 84.04.050 - "Householder."

RCW 84.04.050
"Householder."
"Householder" shall be taken to mean and include every person, married, in a state registered domestic partnership, or single, who resides within the state of Washington being the owner or holder of an estate or having a house or place of abode, either as owner or lessee.
[ 2009 c 521 § 195; 1961 c 15 § 84.04.050. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; RRS § 11110, part.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.04 - Definitions. › 84.04.060 - "Money," "moneys."

RCW 84.04.060
"Money," "moneys."
"Money" or "moneys" shall be held to mean coin or paper money issued by the United States government.
[ 1998 c 106 § 12; 1961 c 15 § 84.04.060. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; RRS § 11110, part.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.04 - Definitions. › 84.04.065 - Number and gender.

RCW 84.04.065
Number and gender.
Every word importing the singular number only may be extended to or embrace the plural number, and every word importing the plural number may be applied and limited to the singular number, and every word importing the masculine gender only may be extended and applied to females as well as males.
[ 1961 c 15 § 84.04.065. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; RRS § 11110, part.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.04 - Definitions. › 84.04.070 - "Oath," "swear."

RCW 84.04.070
"Oath," "swear."
"Oath" may be held to mean affirmation, and the word "swear" may be held to mean affirm.
[ 1961 c 15 § 84.04.070. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; RRS § 11110, part.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.04 - Definitions. › 84.04.075 - "Person."

RCW 84.04.075
"Person."
"Person" shall be construed to include firm, company, association or corporation.
[ 1961 c 15 § 84.04.075. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; RRS § 11110, part.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.04 - Definitions. › 84.04.080 - "Personal property."

RCW 84.04.080
"Personal property."
"Personal property" for the purposes of taxation, shall be held and construed to embrace and include, without especially defining and enumerating it, all goods, chattels, stocks, estates or moneys; all standing timber held or owned separately from the ownership of the land on which it may stand; all fish trap, pound net, reef net, set net and drag seine fishing locations; all leases of real property and leasehold interests therein for a term less than the life of the holder; all improvements upon lands the fee of which is still vested in the United States, or in the state of Washington; all gas and water mains and pipes laid in roads, streets or alleys; and all property of whatsoever kind, name, nature and description, which the law may define or the courts interpret, declare and hold to be personal property for the purpose of taxation and as being subject to the laws and under the jurisdiction of the courts of this state, whether the same be any marine craft, as ships and vessels, or other property holden under the laws and jurisdiction of the courts of this state, be the same at home or abroad: PROVIDED, That mortgages, notes, accounts, certificates of deposit, tax certificates, judgments, state, county, municipal and taxing district bonds and warrants shall not be considered as property for the purpose of this title, and no deduction shall hereafter be made or allowed on account of any indebtedness owed.
[ 1961 c 15 § 84.04.080. Prior: 1925 ex.s. c 130 § 5, part; 1907 c 108 §§ 1, 2; 1907 c 48 § 1, part; 1901 ex.s. c 2 § 1, part; 1897 c 71 § 3, part; 1895 c 176 § 1, part; 1893 c 124 § 3, part; 1891 c 140 § 3, part; 1890 p 530 § 3, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; 1871 p 37 § 1, part; 1869 p 176 § 3, part; 1854 p 332 § 4, part; RRS § 11109, part.]
NOTES:
Fox, mink, marten declared personalty: RCW 16.72.030.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.04 - Definitions. › 84.04.090 - "Real property."

RCW 84.04.090
"Real property."
The term "real property" for the purposes of taxation shall be held and construed to mean and include the land itself, whether laid out in town lots or otherwise, and all buildings, structures or improvements or other fixtures of whatsoever kind thereon, except improvements upon lands the fee of which is still vested in the United States, or in the state of Washington, and all rights and privileges thereto belonging or in any wise appertaining, except leases of real property and leasehold interests therein for a term less than the life of the holder; and all substances in and under the same; all standing timber growing thereon, except standing timber owned separately from the ownership of the land upon which the same may stand or be growing; and all property which the law defines or the courts may interpret, declare and hold to be real property under the letter, spirit, intent and meaning of the law for the purposes of taxation. The term real property shall also include a mobile home which has substantially lost its identity as a mobile unit by virtue of its being permanently fixed in location upon land owned or leased by the owner of the mobile home and placed on a permanent foundation (posts or blocks) with fixed pipe connections with sewer, water, or other utilities: PROVIDED, That a mobile home located on land leased by the owner of the mobile home shall be subject to the personal property provisions of chapter 84.56 RCW and RCW 84.60.040.
[ 1987 c 155 § 1; 1985 c 395 § 2; 1971 ex.s. c 299 § 70; 1961 c 15 § 84.04.090. Prior: 1925 ex.s. c 130 § 4; 1897 c 71 § 2; 1893 c 124 § 2; 1891 c 140 § 2; 1890 p 530 § 2; 1886 p 48 § 2, part; Code 1881 § 2830, part; 1871 p 37 § 2; 1869 p 176 § 2; RRS § 11108.]
NOTES:
Effective date—1971 ex.s. c 299: See RCW 82.50.901(3).
Severability—1971 ex.s. c 299: See note following RCW 82.04.050.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.04 - Definitions. › 84.04.095 - Classification of components of irrigation systems.

RCW 84.04.095
Classification of components of irrigation systems.
Notwithstanding RCW 84.04.080 and 84.04.090, the department shall classify, by rule, the components of irrigation systems as real or personal property for purposes of taxation under this title.
[ 1987 c 319 § 8.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.04 - Definitions. › 84.04.100 - "Tax" and derivatives.

RCW 84.04.100
"Tax" and derivatives.
The word "tax" and its derivatives, "taxes," "taxing," "taxed," "taxation" and so forth shall be held and construed to mean the imposing of burdens upon property in proportion to the value thereof, for the purpose of raising revenue for public purposes.
[ 1961 c 15 § 84.04.100. Prior: 1925 ex.s. c 130 § 1; 1897 c 71 § 1; 1893 c 124 § 1; RRS § 11105.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.04 - Definitions. › 84.04.120 - "Taxing district."

RCW 84.04.120
"Taxing district."
"Taxing district" means the state and any county, city, town, port district, school district, road district, metropolitan park district, regional transit authority, water-sewer district, or other municipal corporation, now or hereafter existing, having the power or authorized by law to impose burdens upon property within the district in proportion to the value thereof, for the purpose of obtaining revenue for public purposes, as distinguished from municipal corporations authorized to impose burdens, or for which burdens may be imposed, for such purposes, upon property in proportion to the benefits accruing thereto.
[ 2015 3rd sp.s. c 44 § 326; 1999 c 153 § 69; 1961 c 15 § 84.04.120. Prior: (i) 1919 c 142 § 1, part; RRS § 11226, part. (ii) 1925 ex.s. c 130 § 2; RRS § 11106.]
NOTES:
Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
Part headings not law—1999 c 153: See note following RCW 57.04.050.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.04 - Definitions. › 84.04.130 - "Tract," "lot," etc.

RCW 84.04.130
"Tract," "lot," etc.
"Tract" or "lot," and "piece or parcel of real property," and "piece or parcel of lands" shall each be held to mean any contiguous quantity of land in the possession of, owned by, or recorded as the property of the same claimant, person or company.
[ 1961 c 15 § 84.04.130. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; RRS § 11110, part.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.04 - Definitions. › 84.04.140 - "Regular property taxes," "regular property tax levies."

RCW 84.04.140
"Regular property taxes," "regular property tax levies."
The term "regular property taxes" and the term "regular property tax levy" shall mean a property tax levy by or for a taxing district which levy is subject to the aggregate limitation set forth in RCW 84.52.043 and 84.52.050, as now or hereafter amended, or which is imposed by or for a port district or a public utility district.
[ 1973 1st ex.s. c 195 § 88; 1971 ex.s. c 288 § 13.]
NOTES:
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.04 - Definitions. › 84.04.900 - Construction—Title applicable to state registered domestic partnerships—2009 c 521.

RCW 84.04.900
Construction—Title applicable to state registered domestic partnerships—2009 c 521.
For the purposes of this title, the terms spouse, marriage, marital, husband, wife, widow, widower, next of kin, and family shall be interpreted as applying equally to state registered domestic partnerships or individuals in state registered domestic partnerships as well as to marital relationships and married persons, and references to dissolution of marriage shall apply equally to state registered domestic partnerships that have been terminated, dissolved, or invalidated, to the extent that such interpretation does not conflict with federal law. Where necessary to implement chapter 521, Laws of 2009, gender-specific terms such as husband and wife used in any statute, rule, or other law shall be construed to be gender neutral, and applicable to individuals in state registered domestic partnerships.
[ 2009 c 521 § 194.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.08 - General Powers and Duties of Department of Revenue. › 84.08.005 - Adoption of provisions of chapter 82.01 RCW.

RCW 84.08.005
Adoption of provisions of chapter 82.01 RCW.
The provisions of chapter 82.01 RCW, as now or hereafter amended, apply to Title 84 RCW as fully as though they were set forth herein.
[ 1961 c 15 § 84.08.005.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.08 - General Powers and Duties of Department of Revenue. › 84.08.010 - Powers of department of revenue—General supervision—Rules and processes—Visitation of counties.

RCW 84.08.010
Powers of department of revenue—General supervision—Rules and processes—Visitation of counties.
The department of revenue shall:
(1) Exercise general supervision and control over the administration of the assessment and tax laws of the state, over county assessors, and county boards of equalization, and over boards of county commissioners, county treasurers and county auditors and all other county officers, in the performance of their duties relating to taxation, and perform any act or give any order or direction to any county board of equalization or to any county assessor or to any other county officer as to the valuation of any property, or class or classes of property in any county, township, city or town, or as to any other matter relating to the administration of the assessment and taxation laws of the state, which, in the department's judgment may seem just and necessary, to the end that all taxable property in this state shall be listed upon the assessment rolls and valued and assessed according to the provisions of law, and equalized between persons, firms, companies and corporations, and between the different counties of this state, and between the different taxing units and townships, so that equality of taxation and uniformity of administration shall be secured and all taxes shall be collected according to the provisions of law.
(2) Formulate such rules and processes for the assessment of both real and personal property for purposes of taxation as are best calculated to secure uniform assessment of property of like kind and value in the various taxing units of the state, and relative uniformity between properties of different kinds and values in the same taxing unit. The department of revenue shall furnish to each county assessor a copy of the rules and processes so formulated. The department of revenue may, from time to time, make such changes in the rules and processes so formulated as it deems advisable to accomplish the purpose thereof, and it shall inform all county assessors of such changes.
(3) Visit the counties in the state, unless prevented by necessary official duties, for the investigation of the methods adopted by the county assessors and county boards of commissioners in the assessment and equalization of taxation of real and personal property; carefully examine into all cases where evasion of property taxation is alleged, and ascertain where existing laws are defective, or improperly or negligently administered.
[ 1975 1st ex.s. c 278 § 147; 1961 c 15 § 84.08.010. Prior: 1939 c 206 §§ 4, part and 5, part; 1935 c 127 § 1, part; 1931 c 15 § 1, part; 1927 c 280 § 5, part; 1925 c 18 § 5, part; 1921 c 7 §§ 50, 53; 1907 c 220 § 1, part; 1905 c 115 § 2, part; RRS §§ 11091 (first), part and 11091 (second), part.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.08 - General Powers and Duties of Department of Revenue. › 84.08.020 - Additional powers—To advise county and local officers—Books and blanks—Reports.

RCW 84.08.020
Additional powers—To advise county and local officers—Books and blanks—Reports.
The department of revenue shall:
(1) Confer with, advise and direct assessors, boards of equalization, county boards of commissioners, county treasurers, county auditors and all other county and township officers as to their duties under the law and statutes of the state, relating to taxation, and direct what proceedings, actions or prosecutions shall be instituted to support the law relating to the penalties, liabilities and punishment of public officers, persons, and officers or agents of corporations for failure or neglect to comply with the provisions of the statutes governing the return, assessment and taxation of property, and the collection of taxes, and cause complaint to be made against any of such public officers in the proper county for their removal from office for official misconduct or neglect of duty. In the execution of these powers and duties the said department or any member thereof may call upon prosecuting attorneys or the attorney general, who shall assist in the commencement and prosecution for penalties and forfeiture, liabilities and punishments for violations of the laws of the state in respect to the assessment and taxation of property.
(2) Prescribe all forms of books and blanks to be used in the assessment and collection of taxes, and change such forms when prescribed by law, and recommend to the legislature such changes as may be deemed most economical to the state and counties, and such recommendation shall be accompanied by carefully prepared bill or bills for this end.
(3) Require county, city and town officers to report information as to assessments of property, equalization of taxes, the expenditure of public funds for all purposes, and other information which said department of revenue may request.
[ 1975 1st ex.s. c 278 § 148; 1961 c 15 § 84.08.020. Prior: 1939 c 206 § 5, part; 1935 c 127 § 1, part; 1921 c 7 §§ 50, 53; 1907 c 220 § 1, part; 1905 c 115 § 2, part; RRS § 11091 (second), part.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.08 - General Powers and Duties of Department of Revenue. › 84.08.030 - Additional powers—To test work of assessors—Supplemental assessment lists—Audits.

RCW 84.08.030
Additional powers—To test work of assessors—Supplemental assessment lists—Audits.
The department of revenue shall examine and test the work of county assessors at any time, and have and possess all rights and powers of such assessors for the examination of persons, and property, and for the discovery of property subject to taxation, and if it shall ascertain that any taxable property is omitted from the assessment list, or not assessed or valued according to law, it shall bring the same to the attention of the assessor of the proper county in writing, and if such assessor shall neglect or refuse to comply with the request of the department of revenue to place such property on the assessment list, or to correct such incorrect assessment or valuation the department of revenue shall have the power to prepare a supplement to such assessment list, which supplement shall include all property required by the department of revenue to be placed on the assessment list and all corrections required to be made. Such supplement shall be filed with the assessor's assessment list and shall thereafter constitute an integral part thereof to the exclusion of all portions of the original assessment list inconsistent therewith, and shall be submitted therewith to the county board of equalization. As part of the examining and testing of the work of county assessors to be accomplished pursuant to this section, the department of revenue shall audit statewide at least one-half of one percent of all personal property accounts listed each calendar year.
[1975-'76 2nd ex.s. c 94 § 1; 1967 ex.s. c 149 § 30; 1961 c 15 § 84.08.030. Prior: 1939 c 206 § 4, part; 1931 c 15 § 1, part; 1927 c 280 § 5, part; 1925 c 18 § 5, part; 1921 c 7 §§ 50, 53; RRS § 11091 (first).]
NOTES:
Effective date—1967 ex.s. c 149: See note following RCW 82.04.050.
Savings—1967 ex.s. c 149: See RCW 82.98.035.
Severability—1967 ex.s. c 149: See note following RCW 82.98.030.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.08 - General Powers and Duties of Department of Revenue. › 84.08.040 - Additional powers—To keep valuation records—Access to files of other public offices.

RCW 84.08.040
Additional powers—To keep valuation records—Access to files of other public offices.
The department of revenue shall secure, tabulate, and keep records of valuations of all classes of property throughout the state, and for that purpose, shall have access to all records and files of state offices and departments and county and municipal offices and shall require all public officers and employees whose duties make it possible to ascertain valuations, including valuations of property of public service corporations for rate making purposes to file reports with the department of revenue, giving such information as to such valuation and the source thereof: PROVIDED, That the nature and kind of the tabulations, records of valuation and requirements from public officers, as stated herein, shall be in such form, and cover such valuations, as the department of revenue shall prescribe.
[ 1975 1st ex.s. c 278 § 149; 1961 c 15 § 84.08.040. Prior: 1939 c 206 § 4, part; 1931 c 15 § 1, part; 1927 c 280 § 5, part; 1925 c 18 § 5, part; 1921 c 7 §§ 50, 53; RRS § 11091 (first), part.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.08 - General Powers and Duties of Department of Revenue. › 84.08.070 - Rules and regulations authorized.

RCW 84.08.070
Rules and regulations authorized.
The department of revenue shall make such rules and regulations as may be necessary to carry out the powers granted by this chapter, and for conducting hearings and other proceedings before it.
[ 1975 1st ex.s. c 278 § 151; 1961 c 15 § 84.08.070. Prior: 1939 c 206 § 4, part; 1931 c 15 § 1, part; 1927 c 280 § 5, part; 1925 c 18 § 5, part; 1921 c 7 §§ 50, 53; RRS § 11091 (first), part. FORMER PART OF SECTION: 1935 c 123 § 18 now codified as RCW 84.12.390.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.08 - General Powers and Duties of Department of Revenue. › 84.08.080 - Department to decide questions of interpretation.

RCW 84.08.080
Department to decide questions of interpretation.
The department of revenue shall, with the advice of the attorney general, decide all questions that may arise in reference to the true construction or interpretation of this title, or any part thereof, with reference to the powers and duties of taxing district officers, and such decision shall have force and effect until modified or annulled by the judgment or decree of a court of competent jurisdiction.
[ 1975 1st ex.s. c 278 § 152; 1961 c 15 § 84.08.080. Prior: 1925 ex.s. c 130 § 111; 1897 c 71 § 92; 1895 c 176 § 20; 1893 c 124 § 95; RRS § 11272.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.08 - General Powers and Duties of Department of Revenue. › 84.08.115 - Department to prepare explanation of property tax system.

RCW 84.08.115
Department to prepare explanation of property tax system.
(1) The department shall prepare a clear and succinct explanation of the property tax system, including but not limited to:
(a) The standard of true and fair value as the basis of the property tax.
(b) How the assessed value for particular parcels is determined.
(c) The procedures and timing of the assessment process.
(d) How district levy rates are determined, including the limit under chapter 84.55 RCW.
(e) How the composite tax rate is determined.
(f) How the amount of tax is calculated.
(g) How a taxpayer may appeal an assessment, and what issues are appropriate as a basis of appeal.
(h) A summary of tax exemption and relief programs, along with the eligibility standards and application processes.
(2) Each county assessor shall provide copies of the explanation to taxpayers on request, free of charge. Each revaluation notice shall include information regarding the availability of the explanation.
[ 1997 c 3 § 207 (Referendum Bill No. 47, approved November 4, 1997); 1991 c 218 § 2.]
NOTES:
Intent—1997 c 3 §§ 201-207: See note following RCW 84.55.010.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Effective date—1991 c 218: See note following RCW 36.21.015.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.08 - General Powers and Duties of Department of Revenue. › 84.08.120 - Duty to obey orders of department of revenue.

RCW 84.08.120
Duty to obey orders of department of revenue.
It shall be the duty of every public officer to comply with any lawful order, rule, or regulation of the department of revenue made under the provisions of this title, and whenever it shall appear to the department of revenue that any public officer or employee whose duties relate to the assessment or equalization of assessments of property for taxation or to the levy or collection of taxes has failed to comply with the provisions of this title or with any other law relating to such duties or the rules of the department made in pursuance thereof, the department after a hearing on the facts may issue its order directing such public officer or employee to comply with such provisions of law or of its rules, and if such public officer or employee for a period of ten days after service on him or her of the department's order shall neglect or refuse to comply therewith, the department of revenue may apply to a judge of the superior court or court commissioner of the county in which said public officer or employee holds office for an order returnable within five days from the date thereof to compel such public officer or employee to comply with such provisions of law or of the department's order, or to show cause why he or she should not be compelled so to do, and any order issued by the judge pursuant thereto shall be final. The remedy herein provided shall be cumulative and shall not exclude the department of revenue from exercising any power or rights otherwise granted.
[ 2013 c 23 § 342; 1975 1st ex.s. c 278 § 155; 1961 c 15 § 84.08.120. Prior: 1939 c 206 § 7; 1927 c 280 § 12; 1925 c 18 § 12; RRS § 11102.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.08 - General Powers and Duties of Department of Revenue. › 84.08.130 - Appeals from county board of equalization to board of tax appeals—Notice.

RCW 84.08.130
Appeals from county board of equalization to board of tax appeals—Notice.
(1) Any taxpayer or taxing unit feeling aggrieved by the action of any county board of equalization may appeal to the board of tax appeals by filing with the board of tax appeals in accordance with RCW 1.12.070 a notice of appeal within thirty days after the mailing of the decision of such board of equalization, which notice shall specify the actions complained of; and in like manner any county assessor may appeal to the board of tax appeals from any action of any county board of equalization. There shall be no fee charged for the filing of an appeal. The board shall transmit a copy of the notice of appeal to all named parties within thirty days of its receipt by the board. Appeals which are not filed as provided in this section shall be dismissed. The board of tax appeals shall require the board appealed from to file a true and correct copy of its decision in such action and all evidence taken in connection therewith, and may receive further evidence, and shall make such order as in its judgment is just and proper.
(2) The board of tax appeals may enter an order, pursuant to subsection (1) of this section, that has effect up to the end of the assessment cycle used by the assessor, if there has been no intervening change in the value during that time.
[ 1998 c 54 § 3; 1994 c 301 § 18; 1992 c 206 § 10; 1989 c 378 § 7; 1988 c 222 § 8; 1977 ex.s. c 290 § 1; 1975 1st ex.s. c 278 § 156; 1961 c 15 § 84.08.130. Prior: 1939 c 206 § 6; 1927 c 280 § 6; 1925 c 18 § 6; RRS § 11092.]
NOTES:
Effective date—1992 c 206: See note following RCW 82.04.170.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Evidence submission in advance of hearing: RCW 82.03.200.
Limitation on increase in property value in appeals to board of tax appeals from county board of equalization: RCW 84.08.060.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.08 - General Powers and Duties of Department of Revenue. › 84.08.140 - Appeals from levy of taxing district to department of revenue.

RCW 84.08.140
Appeals from levy of taxing district to department of revenue.
Any taxpayer feeling aggrieved by the levy or levies of any taxing district except levies authorized by a vote of the voters of the district may appeal therefrom to the department of revenue as hereinafter provided. Such taxpayer, upon the execution of a bond, with two or more sufficient sureties to be approved by the county auditor, payable to the state of Washington, in the penal sum of two hundred dollars and conditioned that if the petitioner shall fail in his or her appeal for a reduction of said levy or levies the taxpayer will pay the taxable costs of the hearings hereinafter provided, not exceeding the amount of such bond, may file a written complaint with the county auditor wherein such taxing district is located not later than ten days after the making and entering of such levy or levies, setting forth in such form and detail as the department of revenue shall by general rule prescribe, the taxpayer's objections to such levy or levies. Upon the filing of such complaint, the county auditor shall immediately transmit a certified copy thereof, together with a copy of the budget or estimates of such taxing district as finally adopted, including estimated revenues and such other information as the department of revenue shall by rule require, to the department of revenue. The department of revenue shall fix a date for a hearing on said complaint at the earliest convenient time after receipt of said record, which hearing shall be held in the county in which said taxing district is located, and notice of such hearing shall be given to the officials of such taxing district, charged with determining the amount of its levies, and to the taxpayer on said complaint by registered mail at least five days prior to the date of said hearing. At such hearings all interested parties may be heard and the department of revenue shall receive all competent evidence. After such hearing, the department of revenue shall either affirm or decrease the levy or levies complained of, in accordance with the evidence, and shall thereupon certify its action with respect thereto to the county auditor, who, in turn, shall certify it to the taxing district or districts affected, and the action of the department of revenue with respect to such levy or levies shall be final and conclusive.
[ 2013 c 23 § 343; 1994 c 301 § 19; 1975 1st ex.s. c 278 § 157; 1961 c 15 § 84.08.140. Prior: 1927 c 280 § 8; 1925 c 18 § 8; RRS § 11098.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 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.
2023 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.]
2023 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.
2023 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.]
2023 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.]
2023 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.
2023 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.]
2023 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.