reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.100 - Estate and Transfer Tax Act. › 83.100.160 - Clerk to give notice of filings.

RCW 83.100.160
Clerk to give notice of filings.
Upon filing findings under RCW 83.100.150, the clerk of the superior court shall give notice of the filing by causing notice thereof to be posted at the courthouse in the county in which the court is located. In addition, the department of revenue shall give notice of the filing to all persons interested in the proceeding by mailing a copy of the notice to all persons having an interest in property subject to the tax. The department of revenue is not required to conduct a search for persons interested in the proceedings or property. The department of revenue must mail a copy of the notice only to persons of whom the department has received actual notice as having an interest in the proceeding or property, and, if a probate or administrative proceeding has been commenced in this state, to persons who are listed in the court file as having an interest in the proceedings or property.
[ 1993 c 413 § 1; 1988 c 64 § 15.]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.100 - Estate and Transfer Tax Act. › 83.100.170 - Court order.

RCW 83.100.170
Court order.
At any time after the expiration of sixty days from the mailing of the notice under RCW 83.100.160, if no objection to the findings is filed, the superior court or a judge thereof shall, without further notice, give and make its order confirming the findings and fixing the tax in accordance therewith.
[ 1988 c 64 § 16.]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.100 - Estate and Transfer Tax Act. › 83.100.180 - Objections.

RCW 83.100.180
Objections.
At any time prior to the making of an order under RCW 83.100.170, any person having an interest in property subject to the tax may file objections in writing with the clerk of the superior court and serve a copy thereof upon the department, and the same shall be noted for trial before the court and a hearing had thereon as provided for hearings in RCW 11.96A.080 through 11.96A.200.
[ 1999 c 42 § 636; 1988 c 64 § 17.]
NOTES:
Effective date—1999 c 42: See RCW 11.96A.902.
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.100 - Estate and Transfer Tax Act. › 83.100.190 - Hearing by court.

RCW 83.100.190
Hearing by court.
Upon the hearing of objections under RCW 83.100.180, the court shall make such order as it may deem proper. For the purposes of the hearing, the findings of the department shall be presumed to be correct and it shall be the duty of the objector or objectors to proceed in support of the objection or objections.
[ 1988 c 64 § 18.]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.100 - Estate and Transfer Tax Act. › 83.100.200 - Administration—Rules.

RCW 83.100.200
Administration—Rules.
The department shall adopt such rules as may be necessary to carry into effect the provisions of this chapter, including rules relating to returns for taxes due under this chapter. The rules shall have the same force and effect as if specifically set forth in this chapter, unless declared invalid by a judgment of a court of record not appealed from.
[ 1988 c 64 § 19.]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.100 - Estate and Transfer Tax Act. › 83.100.210 - Application of chapter 82.32 RCW—Closing agreements authorized.

RCW 83.100.210
Application of chapter 82.32 RCW—Closing agreements authorized.
(1) The following provisions of chapter 82.32 RCW have full force and application with respect to the taxes imposed under this chapter unless the context clearly requires otherwise: RCW 82.32.110, 82.32.120, 82.32.130, 82.32.320, 82.32.330, and 82.32.340. The definitions in this chapter have full force and application with respect to the application of chapter 82.32 RCW to this chapter unless the context clearly requires otherwise.
(2) In addition to the provisions stated in subsection (1) of this section, the following provisions of chapter 82.32 RCW have full force and application with respect to the taxes, penalties, and interest imposed under RCW 83.100.048: RCW 82.32.090, 82.32.117, 82.32.135, 82.32.210, 82.32.220, 82.32.230, 82.32.235, 82.32.237, 82.32.245, and 82.32.265.
(3) The department may enter into closing agreements as provided in RCW 82.32.350 and 82.32.360.
[ 2013 2nd sp.s. c 2 § 8; 2010 c 106 § 111; 2005 c 516 § 15; 1996 c 149 § 18.]
NOTES:
Findings—Intent—Final judgment—Affect—Effective dates—2013 2nd sp.s. c 2: See notes following RCW 83.100.048.
Application—2010 c 106 §§ 104 and 111: See note following RCW 82.32.330.
Effective date—2010 c 106: See note following RCW 35.102.145.
Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.
Findings—Intent—Effective date—1996 c 149: See notes following RCW 82.32.050.
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.100 - Estate and Transfer Tax Act. › 83.100.220 - Deposit of funds into education legacy trust account.

RCW 83.100.220
Deposit of funds into education legacy trust account.
All receipts from taxes, penalties, interest, and fees collected under this chapter must be deposited into the education legacy trust account.
[ 2005 c 516 § 16.]
NOTES:
Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.100 - Estate and Transfer Tax Act. › 83.100.230 - Education legacy trust account.

RCW 83.100.230
Education legacy trust account.
The education legacy trust account is created in the state treasury. Money in the account may be spent only after appropriation. Expenditures from the account may be used only for support of the common schools, and for expanding access to higher education through funding for new enrollments and financial aid, early learning and child care programs, and other educational improvement efforts.
[ 2021 c 199 § 105; 2021 c 196 § 3; 2019 c 415 § 990; 2017 3rd sp.s. c 1 § 991; 2015 3rd sp.s. c 4 § 977; 2012 1st sp.s. c 10 § 7; 2010 1st sp.s. c 37 § 953; 2008 c 329 § 924; 2005 c 514 § 1101.]
NOTES:
Effective date—2021 c 199 §§ 105 and 503: "Sections 105 and 503 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect immediately [May 7, 2021]." [ 2021 c 199 § 610.]
Short title—Findings—Intent—Conflict with federal requirements—2021 c 199: See notes following RCW 43.216.770.
Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.
Effective date—2019 c 415: See note following RCW 28B.20.476.
Effective date—2017 3rd sp.s. c 1: See note following RCW 43.41.455.
Effective dates—2015 3rd sp.s. c 4: See note following RCW 28B.15.069.
Purpose—Construction—2012 1st sp.s. c 10: See note following RCW 84.52.0531.
Effective date—2010 1st sp.s. c 37: See note following RCW 13.06.050.
Severability—Effective date—2008 c 329: See notes following RCW 28B.105.110.
Effective date—2005 c 514: "Except for sections 110(5), 114 through 116, 401 through 403, 501, 701, 1001 through 1004, 1106, 1201, 1311, and 1312 of this act, this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2005." [ 2005 c 514 § 1302.]
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.100 - Estate and Transfer Tax Act. › 83.100.900 - Repeals and saving.

RCW 83.100.900
Repeals and saving.
(1) The following chapters and their session law bases are each repealed: Chapters 83.01, 83.04, 83.05, 83.08, 83.12, 83.14, 83.16, 83.20, 83.24, 83.28, 83.32, 83.36, 83.40, 83.44, 83.48, 83.52, 83.58, 83.60, and 83.98 RCW.
(2) These repeals shall not be construed as affecting any existing right acquired under the statutes repealed or under any rule, regulation, or order adopted pursuant thereto; nor as affecting any proceeding instituted thereunder.
[ 1981 2nd ex.s. c 7 § 83.100.160 (Initiative Measure No. 402, approved November 3, 1981).]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.100 - Estate and Transfer Tax Act. › 83.100.901 - Section captions not part of law.

RCW 83.100.901
Section captions not part of law.
As used in this act, section captions constitute no part of the law.
[ 1981 2nd ex.s. c 7 § 83.100.170 (Initiative Measure No. 402, approved November 3, 1981).]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.100 - Estate and Transfer Tax Act. › 83.100.902 - New chapter.

RCW 83.100.902
New chapter.
Sections 83.100.010 through 83.100.150 of this act shall constitute a new chapter in Title 83 RCW to be designated chapter 83.100 RCW.
[ 1981 2nd ex.s. c 7 § 83.100.180 (Initiative Measure No. 402, approved November 3, 1981).]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.100 - Estate and Transfer Tax Act. › 83.100.903 - Effective date—1981 2nd ex.s. c 7.

RCW 83.100.903
Effective date—1981 2nd ex.s. c 7.
This act shall take effect January 1, 1982.
[ 1981 2nd ex.s. c 7 § 83.100.190 (Initiative Measure No. 402, approved November 3, 1981).]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.100 - Estate and Transfer Tax Act. › 83.100.906 - Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.

RCW 83.100.906
Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.
For the purposes of this chapter, 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 § 190.]
NOTES:
Effective dates—2009 c 521 §§ 5-8, 79, 87-103, 107, 151, 165, 166, 173-175, and 190-192: See note following RCW 2.10.900.
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act. › 83.110A.010 - Definitions.

RCW 83.110A.010
Definitions.
The following definitions apply throughout this chapter unless the context clearly requires otherwise.
(1) "Apportionable estate" means the value of the gross estate as finally determined for purposes of the estate tax to be apportioned reduced by:
(a) Any claim or expense allowable as a deduction for purposes of the tax;
(b) The value of any interest in property that, for purposes of the tax, qualifies for a marital or charitable deduction or otherwise is deductible or is exempt; and
(c) Any amount added to the decedent's gross estate because of a gift tax on transfers made before death.
(2) "Estate tax" means a federal, state, or foreign tax imposed because of the death of an individual and interest and penalties associated with the tax. The term does not include an inheritance tax, income tax, or generation-skipping transfer tax other than a generation-skipping transfer tax incurred on a direct skip taking effect at death.
(3) "Gross estate" means, with respect to an estate tax, all interests in property subject to the tax.
(4) "Person" means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government, governmental subdivision, agency, or instrumentality, or any other legal or commercial entity.
(5) "Ratable" means apportioned or allocated pro rata according to the relative values of interests to which the term is to be applied. "Ratably" has a corresponding meaning.
(6) "Time-limited interest" means an interest in property which terminates on a lapse of time or on the occurrence or nonoccurrence of an event or which is subject to the exercise of discretion that could transfer a beneficial interest to another person. The term does not include a cotenancy unless the cotenancy itself is a time-limited interest.
(7) "Value" means, with respect to an interest in property, fair market value as finally determined for purposes of the estate tax that is to be apportioned, reduced by any outstanding debt secured by the interest without reduction for taxes paid or required to be paid or for any special valuation adjustment.
(8) "Internal Revenue Code" means the United States Internal Revenue Code of 1986, as amended or renumbered as of January 1, 2005.
[ 2005 c 332 § 2.]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act. › 83.110A.030 - Statutory apportionment of estate taxes.

RCW 83.110A.030
Statutory apportionment of estate taxes.
To the extent that apportionment of an estate tax is not controlled by an instrument described in RCW 83.110A.020 and except as otherwise provided in RCW 83.110A.050 and 83.110A.060, the following rules apply:
(1) Subject to subsections (2), (3), and (4) of this section, the estate tax is apportioned ratably to each person that has an interest in the apportionable estate.
(2) A generation-skipping transfer tax incurred on a direct skip taking effect at death is charged to the person to which the interest in property is transferred.
(3) If property is included in the decedent's gross estate because of section 2044 of the Internal Revenue Code or any similar estate tax provision, the difference between the total estate tax for which the decedent's estate is liable and the amount of estate tax for which the decedent's estate would have been liable if the property had not been included in the decedent's gross estate is apportioned ratably among the holders of interests in the property. The balance of the tax, if any, is apportioned ratably to each other person having an interest in the apportionable estate.
(4) Except as otherwise provided in RCW 83.110A.020(2)(d) and except as to property to which RCW 83.110A.060 applies, an estate tax apportioned to persons holding interests in property subject to a time-limited interest must be apportioned, without further apportionment, to the principal of that property.
(5) If the court finds that it is inequitable to apportion interest and penalties in the manner provided in this chapter because of special circumstances, it may direct apportionment thereon in the manner it finds equitable.
[ 2005 c 332 § 4.]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act. › 83.110A.040 - Credits and deferrals.

RCW 83.110A.040
Credits and deferrals.
Except as otherwise provided in RCW 83.110A.050 and 83.110A.060, the following rules apply to credits and deferrals of estate taxes:
(1) A credit resulting from the payment of gift taxes or from estate taxes paid on property previously taxed inures ratably to the benefit of all persons to which the estate tax is apportioned.
(2) A credit for state or foreign estate taxes inures ratably to the benefit of all persons to which the estate tax is apportioned, except that the amount of a credit for a state or foreign tax paid by a beneficiary of the property on which the state or foreign tax was imposed, directly or by a charge against the property, inures to the benefit of the beneficiary.
(3) If payment of a portion of an estate tax is deferred because of the inclusion in the gross estate of a particular interest in property, the benefit of the deferral inures ratably to the persons to which the estate tax attributable to the interest is apportioned. The burden of any interest charges incurred on a deferral of taxes and the benefit of any tax deduction associated with the accrual or payment of the interest charge is allocated ratably among the persons receiving an interest in the property.
[ 2005 c 332 § 5.]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act. › 83.110A.050 - Insulated property—Advancement of tax.

RCW 83.110A.050
Insulated property—Advancement of tax.
(1) As used in this section:
(a) "Advanced fraction" means a fraction that has as its numerator the amount of the advanced tax and as its denominator the value of the interests in insulated property to which that tax is attributable.
(b) "Advanced tax" means the aggregate amount of estate tax attributable to interests in insulated property which is required to be advanced by uninsulated holders under subsection (3) of this section.
(c) "Insulated property" means property subject to a time-limited interest which is included in the apportionable estate and is unavailable for payment of an estate tax because of impossibility or impracticability. Insulated property does not include property from which the beneficial holder has the unilateral right to cause distribution to himself or herself.
(d) "Uninsulated holder" means a person who has an interest in uninsulated property.
(e) "Uninsulated property" means property included in the apportionable estate other than insulated property.
(2) If an estate tax is to be advanced pursuant to subsection (3) of this section by persons holding interests in uninsulated property subject to a time-limited interest other than property to which RCW 83.110A.060 applies, the tax must be advanced, without further apportionment, from the principal of the uninsulated property.
(3) Subject to RCW 83.110A.080 (2) and (4), an estate tax attributable to interests in insulated property must be advanced ratably by uninsulated holders.
(4) A court having jurisdiction to determine the apportionment of an estate tax may require a beneficiary of an interest in insulated property to pay all or part of the estate tax otherwise apportioned to the interest if the court finds that it would be substantially more equitable for that beneficiary to bear the tax liability personally than for that part of the tax to be advanced by uninsulated holders.
(5) Upon payment by an uninsulated holder of estate tax required to be advanced, a court may require the beneficiary of an interest in insulated property to provide a bond or other security, including a recordable lien on the property of the beneficiary, for repayment of the advanced tax.
(6) When a distribution of insulated property is made, each uninsulated holder may recover from the distributee a ratable portion of the advanced fraction of the property distributed. To the extent that undistributed insulated property ceases to be insulated, each uninsulated holder may recover from the property a ratable portion of the advanced fraction of the total undistributed property.
[ 2005 c 332 § 6.]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act. › 83.110A.060 - Apportionment and recapture of special elective benefits.

RCW 83.110A.060
Apportionment and recapture of special elective benefits.
(1) As used in this section:
(a) "Special elective benefit" means a reduction in an estate tax obtained by an election for:
(i) A reduced valuation of specified property that is included in the gross estate;
(ii) A deduction from the gross estate, other than a marital or charitable deduction, allowed for specified property; or
(iii) An exclusion from the gross estate of specified property.
(b) "Specified property" means property for which an election has been made for a special elective benefit.
(2) If an election is made for one or more special elective benefits, an initial apportionment of a hypothetical estate tax must be computed as if no election for any of those benefits had been made. The aggregate reduction in estate tax resulting from all elections made must be allocated among holders of interests in the specified property in the proportion that the amount of deduction, reduced valuation, or exclusion attributable to each holder's interest bears to the aggregate amount of deductions, reduced valuations, and exclusions obtained by the decedent's estate from the elections. If the estate tax initially apportioned to the holder of an interest in specified property is reduced to zero, any excess amount of reduction reduces ratably the estate tax apportioned to other persons that receive interests in the apportionable estate.
(3) An additional estate tax imposed to recapture all or part of a special elective benefit must be charged to the persons that are liable for the additional tax under the law providing for the recapture.
[ 2005 c 332 § 7.]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act. › 83.110A.070 - Securing payment of estate tax from property in possession of fiduciary.

RCW 83.110A.070
Securing payment of estate tax from property in possession of fiduciary.
(1) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.
(2) A fiduciary may withhold from a distributee the estate tax apportioned to and the estate tax required to be advanced by the distributee.
(3) As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the estate tax apportioned to and the estate tax required to be advanced by the distributee.
[ 2005 c 332 § 8.]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act. › 83.110A.080 - Collection of estate tax by fiduciary.

RCW 83.110A.080
Collection of estate tax by fiduciary.
(1) A fiduciary responsible for payment of an estate tax may collect from any person the estate tax apportioned to and the estate tax required to be advanced by the person.
(2) Except as otherwise provided in RCW 83.110A.050, any estate tax due from a person that cannot be collected from the person may be collected by the fiduciary from other persons in the following order of priority:
(a) Any person having an interest in the apportionable estate which is not exonerated from the tax;
(b) Any other person having an interest in the apportionable estate;
(c) Any person having an interest in the gross estate.
(3) A domiciliary fiduciary may recover from an ancillary personal representative the estate tax apportioned to the property controlled by the ancillary personal representative.
(4) The total tax collected from a person pursuant to this chapter may not exceed the value of the person's interest.
[ 2005 c 332 § 9.]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act. › 83.110A.090 - Right of reimbursement.

RCW 83.110A.090
Right of reimbursement.
(1) A person required under RCW 83.110A.080 to pay an estate tax greater than the amount due from the person under RCW 83.110A.020 or 83.110A.030 has a right to reimbursement from another person to the extent that the other person has not paid the tax required by RCW 83.110A.020 or 83.110A.030 and a right to reimbursement ratably from other persons to the extent that each has not contributed a portion of the amount collected under RCW 83.110A.080(2).
(2) A fiduciary may enforce the right of reimbursement under subsection (1) of this section on behalf of the person that is entitled to the reimbursement and shall take reasonable steps to do so if requested by the person.
[ 2005 c 332 § 10.]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act. › 83.110A.100 - Action to determine or enforce chapter—Application of chapter 11.96A RCW.

RCW 83.110A.100
Action to determine or enforce chapter—Application of chapter 11.96A RCW.
Chapter 11.96A RCW applies to issues, questions, or disputes that arise under or that relate to this chapter. Any and all such issues, questions, or disputes may be resolved judicially or nonjudicially under chapter 11.96A RCW.
[ 2005 c 332 § 11.]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act. › 83.110A.110 - Uniformity of application and construction.

RCW 83.110A.110
Uniformity of application and construction.
In applying and construing this uniform act, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.
[ 2005 c 332 § 12.]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act. › 83.110A.900 - Short title.

RCW 83.110A.900
Short title.
This chapter may be cited as the Washington Uniform Estate Tax Apportionment Act of 2005.
[ 2005 c 332 § 1.]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act. › 83.110A.902 - Effective date—2005 c 332.

RCW 83.110A.902
Effective date—2005 c 332.
This act takes effect January 1, 2006.
[ 2005 c 332 § 17.]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act. › 83.110A.904 - Application—2005 c 332.

RCW 83.110A.904
Application—2005 c 332.
(1) This act takes effect for estate tax due on account of decedents who die on or after January 1, 2006.
(2) Sections 2 through 7 of this act do not apply to a decedent who dies after December 31, 2005, if the decedent continuously lacked testamentary capacity from January 1, 2006, until the date of death. For such a decedent, estate tax must be apportioned pursuant to the law in effect immediately before January 1, 2006.
[ 2005 c 332 § 14.]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act. › 83.110A.905 - Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.

RCW 83.110A.905
Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.
For the purposes of this chapter, 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 § 193.]
2023 Revised Code of Washington › Title 84 - Property Taxes › RCW Dispositions › 84.04 DEFINITIONS

Sections
84.04.018 "Appraised value of property."
[1997 c 3 § 101 (Referendum Bill No. 47, approved November 4, 1997).]
Repealed by 2001 c 187 § 27.
Notes:
Contingent effective date--2001 c 187:
See note following RCW 84.70.010.
84.04.043 "Board of equalization."
[1979 c 107 § 26.]
Repealed by 1991 c 245 § 43.
84.04.110 "Tax commission."
[1967 ex.s. c 26 § 16; 1961 c 15 § 84.04.110. 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.]
Repealed by 1979 c 107 § 27.
2023 Revised Code of Washington › Title 84 - Property Taxes › RCW Dispositions › 84.08 GENERAL POWERS AND DUTIES OF DEPARTMENT OF REVENUE

Sections
84.08.090 Biennial reports — Drafts of legislative bills.
[1975 1st ex.s. c 278 § 153; 1961 c 15 § 84.08.090. Prior: 1905 c 115 § 4; no RRS.]
Repealed by 1977 c 75 § 96.
84.08.100 Advance copies to members of legislature.
[1961 c 15 § 84.08.100. Prior: 1905 c 115 § 5; no RRS.]
Repealed by 1977 c 75 § 96.
84.08.110 Department to compile tax laws.
[1975 1st ex.s. c 278 § 154; 1961 c 15 § 84.08.110. Prior: 1907 c 220 § 3; RRS § 11096.]
Repealed by 1991 c 245 § 43.
84.08.150 Nomenclature — Designation of taxes.
[1939 c 136 § 2; RRS § 11112-2.]
Now codified as RCW 84.09.010.
84.08.160 Taxing district boundary changes — Time limitation — Filing.
[1951 c 116 § 1; 1949 c 65 § 1; 1943 c 182 § 1; 1939 c 136 § 1; Rem. Supp. 1949 § 11106-1.]
Now codified as RCW 84.09.030.
84.08.170 Abbreviations authorized.
[1925 ex.s. c 130 § 112, part; 1897 c 71 § 93, part; 1893 c 124 § 97, part; RRS § 11273, part.]
Now codified as RCW 84.09.020.
84.08.180 Federal property taxable when federal law permits.
[1945 c 142 § 1; Rem. Supp. 1945 § 11150-1.]
Now codified as RCW 84.40.315.
84.08.200 Listing of taxable ships and vessels with department — Assessment — Certification of values to assessors — Review.
[1986 c 229 § 3; 1984 c 250 § 5.]
Recodified as RCW 84.40.065 pursuant to 1986 c 229 § 5.
2023 Revised Code of Washington › Title 84 - Property Taxes › RCW Dispositions › 84.10 PROPERTY TAX COMMITTEE

Sections
84.10.010 Committee created — Purpose — Membership — Terms — Meetings — Expenses — Powers and duties.
[1971 ex.s. c 288 § 18.]
Repealed by 1975 1st ex.s. c 291 § 24, effective January 1, 1978.
2023 Revised Code of Washington › Title 84 - Property Taxes › RCW Dispositions › 84.16 ASSESSMENT AND TAXATION OF PRIVATE CAR COMPANIES

Sections
84.16.060 Access to books and records.
[1933 c 146 § 4; RRS § 11172-4. Prior: 1907 c 36 § 6.]
Now codified as RCW 84.16.032.
84.16.070 Depositions may be taken.
[1933 c 146 § 5; RRS § 11172-5.]
Now codified as RCW 84.16.034.
84.16.080 Default valuation by commission — Penalty — Estoppel.
[1933 c 146 § 6; RRS § 11172-6. Prior: 1907 c 36 §§ 5, 6.]
Now codified as RCW 84.16.036.
2023 Revised Code of Washington › Title 84 - Property Taxes › RCW Dispositions › 84.22 CURRENT USE VALUATION OF LOW-INCOME HOUSING

Sections
84.22.005 Legislative declaration.
[1990 c 168 § 1.]
Failed to become law by reason of the rejection of 1990 SJR 8212.
84.22.010 Definitions.
[1990 c 168 § 2.]
Failed to become law by reason of the rejection of 1990 SJR 8212.
84.22.020 Ordinance or resolution prerequisite to current use valuation.
[1990 c 168 § 3.]
Failed to become law by reason of the rejection of 1990 SJR 8212.
84.22.030 Classification as "devoted to low-income housing."
[1990 c 168 § 4.]
Failed to become law by reason of the rejection of 1990 SJR 8212.
84.22.040 Applications for classification — Term of classification — Fee.
[1990 c 168 § 5.]
Failed to become law by reason of the rejection of 1990 SJR 8212.
84.22.050 Grant or denial of classification — Assessment rolls.
[1990 c 168 § 6.]
Failed to become law by reason of the rejection of 1990 SJR 8212.
84.22.060 Computation of value of property.
[1990 c 168 § 7.]
Failed to become law by reason of the rejection of 1990 SJR 8212.
84.22.070 Submission of information for continued eligibility.
[1990 c 168 § 8.]
Failed to become law by reason of the rejection of 1990 SJR 8212.
84.22.080 Classification — Withdrawal.
[1990 c 168 § 9.]
Failed to become law by reason of the rejection of 1990 SJR 8212.
84.22.090 Change in use — Tax and penalty.
[1990 c 168 § 10.]
Failed to become law by reason of the rejection of 1990 SJR 8212.
84.22.100 Additional tax and penalty — Interest — Lien.
[1990 c 168 § 11.]
Failed to become law by reason of the rejection of 1990 SJR 8212.
84.22.110 Tax, penalty, interest — Due date — Distribution.
[1990 c 168 § 12.]
Failed to become law by reason of the rejection of 1990 SJR 8212.
84.22.120 Removal of classification.
[1990 c 168 § 13.]
Failed to become law by reason of the rejection of 1990 SJR 8212.
84.22.130 Appeal of a grant or denial of classification.
[1990 c 168 § 14.]
Failed to become law by reason of the rejection of 1990 SJR 8212.
84.22.140 Rule making.
[1990 c 168 § 15.]
Failed to become law by reason of the rejection of 1990 SJR 8212.
84.22.150 Median income data.
[1990 c 168 § 16.]
Failed to become law by reason of the rejection of 1990 SJR 8212.
84.22.900 Construction — 1990 c 168.
[1990 c 168 § 17.]
Failed to become law by reason of the rejection of 1990 SJR 8212.
84.22.901 Severability — 1990 c 168.
[1990 c 168 § 18.]
Failed to become law by reason of the rejection of 1990 SJR 8212.
84.22.902 Contingent effective date — 1990 c 168.
[1990 c 168 § 21.]
Failed to become law by reason of the rejection of 1990 SJR 8212.
2023 Revised Code of Washington › Title 84 - Property Taxes › RCW Dispositions › 84.24 REASSESSMENT OF PROPERTY

Sections
84.24.010 Definitions.
[1975 1st ex.s. c 278 § 184; 1961 c 15 § 84.24.010. Prior: 1931 c 106 § 1; RRS § 11301.]
Repealed by 1994 c 124 § 42.
84.24.020 Relisting for claimed error in taxation.
[1961 c 15 § 84.24.020. Prior: 1941 c 152 § 1; 1931 c 106 § 2; Rem. Supp. 1941 § 11302.]
Repealed by 1994 c 124 § 42.
84.24.030 Notice — Publication and service.
[1985 c 469 § 64; 1975 1st ex.s. c 278 § 185; 1961 c 15 § 84.24.030. Prior: 1931 c 106 § 3; RRS § 11303.]
Repealed by 1994 c 124 § 42.
84.24.040 Hearing.
[1975 1st ex.s. c 278 § 186; 1961 c 15 § 84.24.040. Prior: 1931 c 106 § 4; RRS § 11304.]
Repealed by 1994 c 124 § 42.
84.24.050 Certification and entry on rolls — Relisting and relevy.
[1975 1st ex.s. c 278 § 187; 1961 c 15 § 84.24.050. Prior: 1931 c 106 § 5; RRS § 11305.]
Repealed by 1994 c 124 § 42.
84.24.060 Substituted for original tax — Interest.
[1961 c 15 § 84.24.060. Prior: 1931 c 106 § 6; RRS § 11306.]
Repealed by 1994 c 124 § 42.
84.24.070 Refunding of excess — County tax refund fund.
[1989 c 378 § 27; 1961 c 15 § 84.24.070. Prior: 1931 c 106 § 7; RRS § 11307.]
Repealed by 1994 c 124 § 42.
84.24.080 Relisting and relevy of tax adjudged void.
[1927 c 290 § 1; 1925 ex.s. c 130 § 108; 1897 c 71 § 87; 1893 c 124 § 90; RRS § 11269.]
Now codified as RCW 84.56.430.
2023 Revised Code of Washington › Title 84 - Property Taxes › RCW Dispositions › 84.26 HISTORIC PROPERTY

Sections
84.26.140 Application for special valuation after December 31, 1991, prohibited.
[1985 c 449 § 14.]
Repealed by 1990 c 297 § 29.
84.26.900 Severability-1985 c 449.
[1985 c 449 § 15.]
Decodified by the code reviser, July 2016.
2023 Revised Code of Washington › Title 84 - Property Taxes › RCW Dispositions › 84.32 FORESTS AND FOREST LANDS

Sections
84.32.010 Definitions.
[1961 c 15 § 84.32.010. Prior: 1943 c 168 § 1; 1941 c 120 § 1; Rem. Supp. 1943 § 11219-21.]
Repealed by 1972 ex.s. c 148 § 8.
84.32.020 Forest crops taxable as personalty, land as realty — Basis of assessment — Limitation on distraint.
[1961 c 15 § 84.32.020. Prior: 1943 c 168 § 2; 1941 c 120 § 2; Rem. Supp. 1943 § 11219-22.]
Repealed by 1972 ex.s. c 148 § 8.
84.32.030 Classification on petition of owner — Appeal to commission — Subsequent additions or eliminations — Court review.
[1961 c 15 § 84.32.030. Prior: 1943 c 168 § 3; 1941 c 120 § 3; Rem. Supp. 1943 § 11219-23. Formerly RCW 84.32.030 and 84.32.040.]
Repealed by 1972 ex.s. c 148 § 8.
84.32.040 Right of appeal to tax commission.
[1943 c 168 § 3, part; 1941 c 120 § 3, part; Rem. Supp. 1943 § 11219-23, part.]
Now codified in RCW 84.32.030.
84.32.050 Assessment of forest crops — Deferment — Form of rolls — Duties of county assessor and treasurer.
[1961 c 15 § 84.32.050. Prior: 1941 c 120 § 4; Rem. Supp. 1941 § 11219-24. Formerly RCW 84.32.050 and 84.32.060.]
Repealed by 1972 ex.s. c 148 § 8.
84.32.060 Duty of county treasurer.
[1941 c 120 § 4, part; Rem. Supp. 1941 § 11219-24, part.]
Now codified in RCW 84.32.050.
84.32.070 Current taxes and deferred tax interest payable annually — Collection — Distribution of interest — Loss of deferment.
[1961 c 15 § 84.32.070. Prior: 1941 c 120 § 5; Rem. Supp. 1941 § 11219-25.]
Repealed by 1972 ex.s. c 148 § 8.
84.32.080 Harvesting permit — Payment of all taxes and interest required.
[1961 c 15 § 84.32.080. Prior: 1941 c 120 § 6; Rem. Supp. 1941 § 11219-26.]
Repealed by 1972 ex.s. c 148 § 8.
84.32.090 Report by permittee of acreage harvested — Penalty for excess harvest.
[1961 c 15 § 84.32.090. Prior: 1941 c 120 § 7; Rem. Supp. 1941 § 11219-27.]
Repealed by 1972 ex.s. c 148 § 8.
84.32.100 Deferred taxes — Distribution, county borrowing, investments in obligations secured by, etc.
[1961 c 15 § 84.32.100. Prior: 1941 c 120 § 8; Rem. Supp. 1941 § 11219-28.]
Repealed by 1972 ex.s. c 148 § 8.
84.32.110 Lien of deferred taxes.
[1961 c 15 § 84.32.110. Prior: 1941 c 120 § 9; Rem. Supp. 1941 § 11219-29.]
Repealed by 1972 ex.s. c 148 § 8.
84.32.120 Criminal penalties — Harvest without permit, excess harvest, reports of permittee.
[1961 c 15 § 84.32.120. Prior: 1941 c 120 § 10; Rem. Supp. 1941 § 11219-30.]
Repealed by 1972 ex.s. c 148 § 8.
2023 Revised Code of Washington › Title 84 - Property Taxes › RCW Dispositions › 84.34 OPEN SPACE, AGRICULTURAL, TIMBER LANDS — CURRENT USE — CONSERVATION FUTURES

Sections
84.34.040 Referral of application to proper legislative body — Approval or disapproval — Factors — Review.
[1970 ex.s. c 87 § 4.]
Repealed by 1973 1st ex.s. c 212 § 21.
84.34.045 Incorrect classification — Assessor's duties — Expiration of section.
[1992 c 69 § 21.]
Expired December 31, 1995.
84.34.057 Annual report on open space plan.
[1985 c 393 § 4.]
Repealed by 1987 c 505 § 88.
84.34.110 Remedies available to owner liable for additional tax.
[1970 ex.s. c 87 § 11.]
Repealed by 1973 1st ex.s. c 212 § 21.
84.34.120 Reports required.
[1970 ex.s. c 87 § 12.]
Repealed by 1973 1st ex.s. c 212 § 21.
84.34.130 Valuation of timber not affected.
[1970 ex.s. c 87 § 13.]
Repealed by 1973 1st ex.s. c 212 § 21.
84.34.140 Rules and regulations.
[1970 ex.s. c 87 § 14.]
Repealed by 1973 1st ex.s. c 212 § 21.
84.34.900 Severability-1970 ex.s. c 87.
[1970 ex.s. c 87 § 15.]
Decodified by the code reviser, July 2016.
84.34.920 Severability-1971 ex.s. c 243.
[1971 ex.s. c 243 § 9.]
Decodified by the code reviser, July 2016.
84.34.921 Severability-1973 1st ex.s. c 212.
[1973 1st ex.s. c 212 § 20.]
Decodified by the code reviser, July 2016.
2023 Revised Code of Washington › Title 84 - Property Taxes › RCW Dispositions › 84.37 PROPERTY TAX DEFERRAL PROGRAM

Sections
84.37.900 Severability-2007 sp.s. c 2.
[2007 sp.s. c 2 § 11.]
Decodified by the code reviser, July 2016.
84.37.902 Review by the joint legislative audit and review committee.
[2010 c 106 § 310; 2007 sp.s. c 2 § 13.]
Expired January 1, 2012.
2023 Revised Code of Washington › Title 84 - Property Taxes › RCW Dispositions › 84.40A LISTING OF LEASEHOLD ESTATES

Sections
84.40A.010 Basis of valuation — Criterion of value — Factors — Growing crops excluded — Mines, quarries — Leasehold estates.
Cross-reference section, decodified September 1991.
84.40A.020 Prospective and retroactive application.
[1971 ex.s. c 43 § 2.]
Repealed by 1991 c 245 § 43.
84.40A.030 Corrections in assessments of leasehold estates.
[1971 ex.s. c 43 § 3.]
Repealed by 1991 c 245 § 43.
84.40A.040 Study of assessment and valuation of leasehold estates.
[1971 ex.s. c 43 § 4.]
Repealed by 1991 c 245 § 43.
84.40A.050 Modification of existing leases.
[1971 ex.s. c 43 § 5.]
Repealed by 1991 c 245 § 43.
84.40A.900 Severability — 1971 ex.s. c 43.
Cross-reference section, decodified September 1991.
2023 Revised Code of Washington › Title 84 - Property Taxes › RCW Dispositions › 84.41 REVALUATION OF PROPERTY

Sections
84.41.040 Physical inspection of property every four years — Adjustments during intervals based on statistical data — Requiring reports of pertinent data authorized — Reporting systems.
[1974 ex.s. c 131 § 1; 1971 ex.s. c 288 § 7; 1961 c 15 § 84.41.040. Prior: 1955 c 251 § 4.]
Section expired December 31, 1976. Later enactment, see RCW 84.41.041.
84.41.140 Department of revenue's report to legislature.
[1975 1st ex.s. c 278 § 204; 1961 c 15 § 84.41.140. Prior: 1955 c 251 § 14.]
Repealed by 1987 c 505 § 88.
84.41.160 Costs of county revaluation program to be shared by all local taxing districts.
Cross-reference section, decodified.
84.41.170 Annual property revaluation grant account.
[2009 c 308 § 3.]
Expired July 1, 2014.
84.41.180 Annual property revaluation grant program administration.
[2009 c 308 § 4.]
Expired July 1, 2014.
84.41.900 Severability — 1955 c 251.
[1955 c 251 § 16.]
Repealed by 1961 c 15 § 84.98.040. Later enactment, see RCW 84.98.030.
2023 Revised Code of Washington › Title 84 - Property Taxes › RCW Dispositions › 84.44 TAXABLE SITUS

Sections
84.44.040 Personalty of road or bridge companies — Road or bridge as personalty.
[1961 c 15 § 84.44.040. Prior: 1925 ex.s. c 130 § 19; RRS § 11123; prior: 1897 c 71 § 12; 1893 c 124 § 12; 1891 c 140 § 12; 1890 p 534 § 11; Code 1881 § 2843.]
Repealed by 1991 c 245 § 43.
84.44.060 Personalty connected with farm when owner doesn't reside thereon — Certain agricultural property exempt.
[1961 c 15 § 84.44.060. Prior: 1939 c 206 § 14; 1933 c 48 § 1; 1925 ex.s. c 130 § 20; RRS § 11124; prior: 1897 c 71 § 13; 1893 c 124 § 13; 1891 c 140 § 13; 1890 p 534 § 12. Formerly RCW 84.36.200 and 84.44.060.]
Repealed by 1991 c 245 § 43.
84.44.070 Migratory stock.
[1961 c 15 § 84.44.070. Prior: 1939 c 206 § 11; 1925 ex.s. c 130 § 12; RRS § 11116; prior: 1895 c 61 § 1; 1886 p 94 § 1.]
Repealed by 1991 c 245 § 43.
2023 Revised Code of Washington › Title 84 - Property Taxes › RCW Dispositions › 84.48 EQUALIZATION OF ASSESSMENTS

Sections
84.48.020 Rules by which board is to be governed.
[1939 c 206 § 35, part; 1925 ex.s. c 130 § 68, part; RRS § 11220, part.]
Now codified in RCW 84.48.010.
84.48.030 County commissioners cannot change valuation or release or commute taxes.
[1939 c 206 § 35, part; 1925 ex.s. c 130 § 68, part; RRS § 11220, part.]
Now codified in RCW 84.48.010.
84.48.040 Duties of assessor — Journal of proceedings — Abstract to state board.
[1939 c 206 § 35, part; 1925 ex.s. c 130 § 68, part; RRS § 11220, part.]
Now codified in RCW 84.48.010.
84.48.060 Taxes not to be extended until state board acts.
[1939 c 206 § 35, part; 1925 ex.s. c 130 § 68, part; RRS § 11220, part.]
Now codified in RCW 84.48.010.
84.48.070 Abstract of rolls to state auditor.
[1925 ex.s. c 130 § 69, part; 1890 p 557 § 74, part; RRS § 11221, part.]
Now codified in RCW 84.48.050.
84.48.081 Treatment of intangible personal property.
[1997 c 181 § 2.]
Expired December 31, 1998.
84.48.085 Equalization of valuations — Procedure.
[1973 1st ex.s. c 195 § 100; 1971 ex.s. c 288 § 8.]
Repealed by 1977 ex.s. c 29 § 1. Later enactment, see RCW 84.48.075.
84.48.090 Board to levy and apportion state taxes.
[1949 c 66 § 1, part; 1939 c 206 § 36, part; 1925 ex.s. c 130 § 70, part; RRS § 11222, part.]
Now codified in RCW 84.48.080.
84.48.100 Proceedings and levies to state auditor.
[1949 c 66 § 1, part; 1939 c 206 § 36, part; 1925 ex.s. c 130 § 70, part; RRS § 11222, part.]
Now codified in RCW 84.48.080.
2023 Revised Code of Washington › Title 84 - Property Taxes › RCW Dispositions › 84.52 LEVY OF TAXES

Sections
84.52.015 Calculation of tax levy rates for excess inventory districts.
[1983 1st ex.s. c 62 § 5.]
Repealed by 1989 c 378 § 40.
84.52.042 Limitations upon regular property tax levies.
[1973 1st ex.s. c 195 § 135.]
Expired January 1, 1974, pursuant to 1973 1st ex.s. c 195 § 154 as amended by 1973 2nd ex.s. c 4 § 3.
84.52.0501 Limitation of levies — Adjustment of levy — Expiration of section.
[1988 c 274 § 8.]
Expired December 31, 1989.
84.52.051 Counties, additional levy.
[1969 ex.s. c 262 § 64.]
Repealed by 1970 ex.s. c 92 § 10.
84.52.060 Levy for higher education.
[1935 c 131 § 1; RRS § 4934-1. Prior: 1920 ex.s. c 2 § 1; 1909 c 97 p 321 § 3; 1897 c 118 § 110; 1890 p 373 § 51; RRS § 4934.]
Repealed by 1961 c 15 § 84.98.040. Later enactments, see state Constitution, Amendment 17 and chapter 84.52 RCW.
84.52.061 Taxing district excess levies authorized by provisions of other law.
[1973 1st ex.s. c 195 § 149; 1970 ex.s. c 92 § 8.]
Repealed by 1973 1st ex.s. c 195 § 133, effective January 1, 1974.
84.52.064 State levy for school construction — Deposit of proceeds.
[1987 c 413 § 6.]
Failed to become law. See 1987 c 413 § 13.
84.52.068 State levy — Distribution to school districts.
[2005 c 514 § 1104; 2003 1st sp.s. c 19 § 1; 2001 c 3 § 5 (Initiative Measure No. 728, approved November 7, 2000).]
Repealed by 2009 c 479 § 75, effective July 1, 2009.
84.52.0691 Six-year regular tax levies for emergency medical care and services — Expiration of section.
[1990 2nd ex.s. c 1 § 521.]
Failed to become law by reason of the rejection of 1990 HJR 4231.
84.52.090 Record of errors — November meeting of board of equalization.
[1961 c 15 § 84.52.090. Prior: 1925 ex.s. c 130 § 80; RRS § 11241.]
Repealed by 1988 c 222 § 34.
84.52.100 Library district, public hospital district, metropolitan park district, or fire protection district — Increase of cumulative limitation on regular property tax rates authorized — Ballot proposition.
[1988 c 274 § 6; 1987 c 138 § 7.]
Repealed by 1990 c 234 § 5.
84.52.110 Public hospital districts and metropolitan park districts — Levy authority.
[1990 c 283 § 5.]
Expired December 31, 1996, pursuant to 1990 c 283 § 9.
84.52.715 Educational service district circulating library levy authorized.
Cross-reference section, decodified July 1983.
84.52.748 Ferry district levy authorized.
Cross-reference section, decodified July 1994.
84.52.766 Township road district levy authorized.
Cross-reference section, decodified August 1997.
84.52.781 Sewer district levies authorized.
Cross-reference section, decodified September 1996.
84.52.796 Mental retardation and developmental disability services levy authorized.
Cross-reference section, decodified September 2009.
84.52.805 Diking and drainage system levies authorized.
Cross-reference section, decodified September 1991.
84.52.815 Flood control zone district-Coextensive with county-Prorationing protection.
[2011 1st sp.s. c 28 § 4; 2011 c 275 § 3.]
Expired January 1, 2018, pursuant to 2011 c 275 § 5 and 2011 1st sp.s. c 28 § 7.
2023 Revised Code of Washington › Title 84 - Property Taxes › RCW Dispositions › 84.54 ADDITIONAL LIMITATIONS ON REGULAR PROPERTY TAX REVENUE

Sections
84.54.010 Definitions.
[1970 ex.s. c 92 § 6; 1967 ex.s. c 146 § 1; 1965 ex.s. c 174 § 1.]
Repealed by 1971 ex.s. c 288 § 27.
84.54.020 Limitations on regular property tax levy.
[1970 ex.s. c 92 § 7; 1967 ex.s. c 146 § 2; 1965 ex.s. c 174 § 2.]
Repealed by 1973 1st ex.s. c 195 § 133, effective January 1, 1974.
84.54.030 Maximum regular property tax levy for taxing districts created by incorporations and certain existing taxing districts — First tax year — Succeeding tax years.
[1967 ex.s. c 146 § 3; 1965 ex.s. c 174 § 3.]
Repealed by 1970 ex.s. c 92 § 10.
84.54.040 Merger or consolidation of taxing districts — Determination of maximum regular property tax levy — First tax year — Succeeding tax years.
[1967 ex.s. c 146 § 4; 1965 ex.s. c 174 § 4.]
Repealed by 1970 ex.s. c 92 § 10.
84.54.050 Election to authorize increase in regular property tax levy — Procedure.
[1967 ex.s. c 146 § 5; 1965 ex.s. c 174 § 5.]
Repealed by 1970 ex.s. c 92 § 10.
84.54.060 Right to vote excess levies not affected.
[1965 ex.s. c 174 § 6.]
Repealed by 1970 ex.s. c 92 § 10.
84.54.070 Factors to be set forth on ballot at elections to authorize property tax levy increase.
[1967 ex.s. c 146 § 6.]
Repealed by 1970 ex.s. c 92 § 10.
84.54.080 Chapter inapplicable to rural library districts or school districts — Limitation on school district excess levy.
[1969 ex.s. c 242 § 1; 1967 ex.s. c 146 § 8.]
Repealed by 1970 ex.s. c 92 § 10.
84.54.090 No election held pursuant to RCW 84.54.050 valid to authorize levy producing more than certain allowable revenue.
[1967 ex.s. c 146 § 9.]
Repealed by 1970 ex.s. c 92 § 10.