reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.080 - Listing omitted property or improvements.

RCW 84.40.080
Listing omitted property or improvements.
An assessor shall enter on the assessment roll in any year any property shown to have been omitted from the assessment roll of any preceding year, at the value for the preceding year, or if not then valued, at such value as the assessor shall determine for the preceding year, and such value shall be stated separately from the value of any other year. Where improvements have not been valued and assessed as a part of the real estate upon which the same may be located, as evidenced by the assessment rolls, they may be separately valued and assessed as omitted property under this section. No such assessment shall be made in any case where a bona fide purchaser, encumbrancer, or contract buyer has acquired any interest in said property prior to the time such improvements are assessed. When such an omitted assessment is made, the taxes levied thereon may be paid within one year of the due date of the taxes for the year in which the assessment is made without penalty or interest. In the assessment of personal property, the assessor shall assess the omitted value not reported by the taxpayer as evidenced by an inspection of either the property or the books and records of said taxpayer by the assessor.
[ 1995 c 134 § 14. Prior: 1994 c 301 § 37; 1994 c 124 § 21; 1973 2nd ex.s. c 8 § 1; 1961 c 15 § 84.40.080; prior: 1951 1st ex.s. c 8 § 1; 1925 ex.s. c 130 § 59; 1897 c 71 § 48; RRS § 11142.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.085 - Limitation period for assessment of omitted property or value—Notification to taxpayer of omission—Procedure.

RCW 84.40.085
Limitation period for assessment of omitted property or value—Notification to taxpayer of omission—Procedure.
No omitted property or omitted value assessment shall be made for any period more than three years preceding the year in which the omission is discovered. The assessor, upon discovery of such omission, shall forward a copy of the amended personal property affidavit along with a letter of particulars informing the taxpayer of the findings and of the taxpayer's right of appeal to the county board of equalization. Upon request of either the taxpayer or the assessor, the county board of equalization may be reconvened to act on the omitted property or omitted value assessments.
[ 1994 c 124 § 22; 1973 2nd ex.s. c 8 § 2.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.090 - Taxing districts to be designated—Separate assessments.

RCW 84.40.090
Taxing districts to be designated—Separate assessments.
It shall be the duty of assessors, when assessing real or personal property, to designate the name or number of each taxing district in which each person and each description of property assessed is liable for taxes. When the real and personal property of any person is assessable in several taxing districts, the amount in each shall be assessed separately.
[ 1994 c 301 § 38; 1961 c 15 § 84.40.090. Prior: 1925 ex.s. c 130 § 62; 1897 c 71 § 51; 1893 c 124 § 52; 1891 c 140 § 52; 1890 p 551 § 57; RRS § 11145.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.110 - Examination under oath—Default listing.

RCW 84.40.110
Examination under oath—Default listing.
When the assessor shall be of opinion that the person listing property for himself or herself or for any other person, company, or corporation, has not made a full, fair, and complete list of such property, he or she may examine such person under oath in regard to the amount of the property he or she is required to list, and if such person shall refuse to answer under oath, and a full discovery make, the assessor may list the property of such person, or his or her principal, according to his or her best judgment and information.
[ 2013 c 23 § 358; 1961 c 15 § 84.40.110. Prior: 1925 ex.s. c 130 § 24; 1897 c 71 § 17; 1893 c 124 § 17; 1891 c 140 § 17; 1890 p 535 § 15; Code 1881 § 2831; 1867 p 62 § 8; RRS § 11128.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.120 - Oaths, who may administer—Criminal penalty for willful false listing.

RCW 84.40.120
Oaths, who may administer—Criminal penalty for willful false listing.
(1) Any oath authorized to be administered under this title may be administered by any assessor or deputy assessor, or by any other officer having authority to administer oaths.
(2) Any person willfully making a false list, schedule, or statement under oath is guilty of perjury under chapter 9A.72 RCW.
[ 2003 c 53 § 409; 1961 c 15 § 84.40.120. Prior: 1925 ex.s. c 130 § 67; 1897 c 71 § 57; 1893 c 124 § 58; 1891 c 140 § 58; 1890 p 553 § 63; RRS § 11150.]
NOTES:
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.150 - Sick or absent persons—May report to board of equalization.

RCW 84.40.150
Sick or absent persons—May report to board of equalization.
If any person required to list property for taxation and provide the assessor with the list, is prevented by sickness or absence from giving to the assessor such statement, such person or his or her agent having charge of such property, may, at any time before the close of the session of the board of equalization, make out and deliver to said board a statement of the same as required by this title, and the board shall, in such case, make an entry thereof, and correct the corresponding item or items in the return made by the assessor, as the case may require; but no such statement shall be received by the said board from any person who refused or neglected to make oath to his or her statement when required by the assessor as provided herein; nor from any person unless he or she makes and files with the said board an affidavit that he or she was absent from his or her county, without design to avoid the listing of his or her property, or was prevented by sickness from giving the assessor the required statement when called on for that purpose.
[ 1993 c 33 § 3; 1961 c 15 § 84.40.150. Prior: 1925 ex.s. c 130 § 66; 1897 c 71 § 55; 1893 c 124 § 56; 1891 c 141 § 56; 1890 p 553 § 62; RRS § 11149.]
NOTES:
Effective date—1993 c 33: See note following RCW 82.49.060.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.160 - Manner of listing real estate—Maps.

RCW 84.40.160
Manner of listing real estate—Maps.
The assessor shall list all real property according to the largest legal subdivision as near as practicable. The assessor shall make out in the plat and description book in numerical order a complete list of all lands or lots subject to taxation, showing the names and owners, if to him or her known and if unknown, so stated; the number of acres and lots or parts of lots included in each description of property and the value per acre or lot: PROVIDED, That the assessor shall give to each tract of land where described by metes and bounds a number, to be designated as Tax No. . . . ., which said number shall be placed on the tax rolls to indicate that certain piece of real property bearing such number, and described by metes and bounds in the plat and description book herein mentioned, and it shall not be necessary to enter a description by metes and bounds on the tax roll of the county, and the assessor's plat and description book shall be kept as a part of the tax collector's records: AND PROVIDED, FURTHER, That the board of county commissioners of any county may by order direct that the property be listed numerically according to lots and blocks or section, township and range, in the smallest platted or government subdivision, and when so listed the value of each block, lot or tract, the value of the improvements thereon and the total value thereof, including improvements thereon, shall be extended after the description of each lot, block or tract, which last extension shall be in the column headed "Total value of each tract, lot or block of land assessed with improvements as returned by the assessor." In carrying the values of said property into the column representing the equalized value thereof, the county assessor shall include and carry over in one item the equalized valuation of all lots in one block, or land in one section, listed consecutively, which belong to any one person, firm, or corporation, and are situated within the same taxing district, and in the assessed value of which the county board of equalization has made no change. Where assessed valuations are changed, the equalized valuation must be extended and shown by item.
The assessor shall prepare and possess a complete set of maps drawn to indicate parcel configuration for lands in the county. The assessor shall continually update the maps to reflect transfers, conveyances, acquisitions, or any other transaction or event that changes the boundaries of any parcel and shall renumber the parcels or prepare new map pages for any portion of the maps to show combinations or divisions of parcels.
[ 2013 c 23 § 359; 1997 c 135 § 1; 1961 c 15 § 84.40.160. Prior: 1925 ex.s. c 130 § 54; 1901 c 79 § 1; 1899 c 141 § 3; 1897 c 71 § 43; 1895 c 176 § 4; 1893 c 124 § 45; 1891 c 140 § 45; 1890 p 548 § 49; RRS § 11137.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.170 - Plat of irregular subdivided tracts—Notice to owner—Surveys—Costs.

RCW 84.40.170
Plat of irregular subdivided tracts—Notice to owner—Surveys—Costs.
(1) In all cases of irregular subdivided tracts or lots of land other than any regular government subdivision the assessor shall outline a plat of such tracts or lots and notify the owner or owners thereof with a request to have the same surveyed by the county engineer, and cause the same to be platted into numbered (or lettered) lots or tracts. If any county has in its possession the correct field notes of any such tract or lot of land a new survey shall not be necessary and such tracts may be mapped from such field notes. In case the owner of such tracts or lots neglects or refuses to have the same surveyed or platted, the assessor shall notify the county legislative authority in and for the county, who may order and direct the county engineer to make the proper survey and plat of the tracts and lots. A plat shall be made on which said tracts or lots of land shall be accurately described by lines, and numbered (or lettered), which numbers (or letters) together with number of the section, township and range shall be distinctly marked on such plat, and the field notes of all such tracts or lots of land shall describe each tract or lot according to the survey, and such tract or lot shall be numbered (or lettered) to correspond with its number (or letter) on the map. The plat shall be given a designated name by the surveyor thereof. When the survey, plat, field notes and name of plat, shall have been approved by the county legislative authority, the plat and field notes shall be filed and recorded in the office of the county auditor, and the description of any tract or lot of land described in said plats by number (or letter), section, township and range, shall be a sufficient and legal description for revenue and all other purposes.
(2) Upon the request of eighty percent of the owners of the property to be surveyed and the approval of the county legislative authority, the county assessor may charge for actual costs and file a lien against the subject property if the costs are not repaid within ninety days of notice of completion, which may be collected as if such charges had been levied as a property tax.
[ 1994 c 301 § 39; 1994 c 124 § 23; 1961 c 15 § 84.40.170. Prior: 1925 ex.s. c 130 § 53; 1901 c 124 §§ 1, 2, 3; 1891 c 140 § 45; RRS § 11136.]
NOTES:
Reviser's note: This section was amended by 1994 c 124 § 23 and by 1994 c 301 § 39, each without reference to the other. Both amendments are incorporated in the publication of this section pursuant to RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.175 - Listing of exempt property—Proof of exemption—Valuation of publicly owned property.

RCW 84.40.175
Listing of exempt property—Proof of exemption—Valuation of publicly owned property.
At the time of making the assessment of real property, the assessor must enter each description of property exempt under the provisions of chapter 84.36 RCW, and value and list the same in the manner and subject to the same rule as the assessor is required to assess all other property, designating in each case to whom such property belongs. The valuation requirements of this section do not apply to publicly owned property exempt from taxation under provisions of RCW 84.36.010. However, when the exempt status of such property no longer applies as a result of a sale or change in use, the assessor must value and list such property as of the January 1st assessment date for the year of the status change. The owner or person responsible for payment of taxes may thereafter petition the county board of equalization for a change in the assessed value in accordance with the timing and procedures set forth in RCW 84.40.038.
[ 2014 c 97 § 408; 2013 c 235 § 2; 1994 c 124 § 24; 1986 c 285 § 3; 1975-'76 2nd ex.s. c 61 § 15; 1961 c 15 § 84.40.175. Prior: 1925 ex.s. c 130 § 9; 1891 c 140 § 5; 1890 p 532 § 5; RRS § 11113. Formerly RCW 84.36.220.]
NOTES:
Leasehold excise tax: Chapter 82.29A RCW.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.178 - Exempt residential property—Maintenance of assessed valuation—Notice of change.

RCW 84.40.178
Exempt residential property—Maintenance of assessed valuation—Notice of change.
The assessor shall maintain an assessed valuation in accordance with the approved revaluation cycle for a residence owned by a person qualifying for exemption under RCW 84.36.381 in addition to the valuation required under RCW 84.36.381(6). Upon a change in the true and fair value of the residence, the assessor shall notify the person qualifying for exemption under RCW 84.36.381 of the new true and fair value and that the new true and fair value will be used to compute property taxes if the property fails to qualify for exemption under RCW 84.36.381.
[ 1995 1st sp.s. c 8 § 3.]
NOTES:
Application—Severability—Effective date—1995 1st sp.s. c 8: See notes following RCW 84.36.381.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.185 - Individuals, corporations, limited liability companies, associations, partnerships, trusts, or estates required to list personalty.

RCW 84.40.185
Individuals, corporations, limited liability companies, associations, partnerships, trusts, or estates required to list personalty.
Every individual, corporation, limited liability company, association, partnership, trust, or estate shall list all personal property in his or her or its ownership, possession, or control which is subject to taxation pursuant to the provisions of this title. Such listing shall be made and delivered in accordance with the provisions of this chapter.
[ 2013 c 23 § 360; 1995 c 318 § 5; 1967 ex.s. c 149 § 41.]
NOTES:
Effective date—1995 c 318: See note following RCW 82.04.030.
Effective date—1967 ex.s. c 149: See note following RCW 82.04.050.
Savings—1967 ex.s. c 149: See RCW 82.98.035.
Severability—1967 ex.s. c 149: See note following RCW 82.98.030.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.190 - Statement of personal property.

RCW 84.40.190
Statement of personal property.
Every person required by this title to list property shall make out and deliver to the assessor, or to the department as required by RCW 84.40.065, either in person, by mail, or by electronic transmittal if available, a statement of all the personal property in his or her possession or under his or her control, and which, by the provisions of this title, he or she is required to list for taxation, either as owner or holder thereof. When any list, schedule, or statement is made, the principal required to make out and deliver the same shall be responsible for the contents and the filing thereof and shall be liable for the penalties imposed pursuant to RCW 84.40.130. No person shall be required to list for taxation in his statement to the assessor any share or portion of the capital stock, or of any of the property of any company, association or corporation, which such person may hold in whole or in part, where such company, being required so to do, has listed for assessment and taxation its capital stock and property with the department of revenue, or as otherwise required by law.
[ 2003 c 302 § 4; 2001 c 185 § 13; 1993 c 33 § 4; 1967 ex.s. c 149 § 39; 1961 c 15 § 84.40.190. Prior: 1945 c 56 § 1; 1925 ex.s. c 130 § 22; 1897 c 71 § 15; 1893 c 124 § 15; 1891 c 140 § 15; 1890 p 535 § 15; Code 1881 § 2834; Rem. Supp. 1945 § 11126.]
NOTES:
Effective date—1993 c 33: See note following RCW 82.49.060.
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 84.40 - Listing of Property. › 84.40.200 - Listing of personalty on failure to obtain statement—Statement of valuation to person assessed or listing—Exemption.

RCW 84.40.200
Listing of personalty on failure to obtain statement—Statement of valuation to person assessed or listing—Exemption.
(1) In all cases of failure to obtain a statement of personal property, from any cause, it shall be the duty of the assessor to ascertain the amount and value of such property and assess the same at such amount as he or she believes to be the true value thereof.
(2) The assessor, in all cases of the assessment of personal property, shall deliver or mail to the person assessed, or to the person listing the property, a copy of the statement of property hereinbefore required, showing the valuation of the property so listed.
(3) This section does not apply to the listing required under RCW 84.40.065.
[ 1993 c 33 § 5; 1987 c 319 § 3; 1961 c 15 § 84.40.200. Prior: 1939 c 206 § 18; 1925 ex.s. c 130 § 64; 1897 c 71 § 53; 1893 c 124 § 54; 1891 c 140 § 54; 1890 p 551 § 59; RRS § 11147.]
NOTES:
Effective date—1993 c 33: See note following RCW 82.49.060.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.210 - Personalty of manufacturer, listing procedure, statement—"Manufacturer" defined.

RCW 84.40.210
Personalty of manufacturer, listing procedure, statement—"Manufacturer" defined.
Every person who purchases, receives, or holds personal property of any description for the purpose of adding to the value thereof by any process of manufacturing, refining, rectifying, or by the combination of different materials with the view of making gain or profit by so doing shall be held to be a manufacturer, and he or she shall, when required to, make and deliver to the assessor a statement of the amount of his or her other personal property subject to taxes, also include in his or her statement the value of all articles purchased, received, or otherwise held for the purpose of being used in whole or in part in any process or processes of manufacturing, combining, rectifying, or refining. Every person owning a manufacturing establishment of any kind and every manufacturer shall list as part of his or her manufacturer's stock the value of all engines and machinery of every description used or designed to be used in any process of refining or manufacturing except such fixtures as have been considered as part of any parcel of real property, including all tools and implements of every kind, used or designed to be used for the first aforesaid purpose.
[ 2013 c 23 § 361; 1961 c 168 § 1; 1961 c 15 § 84.40.210. Prior: 1939 c 66 § 1; 1927 c 282 § 1; 1925 ex.s. c 130 § 26; 1921 c 60 § 1; 1897 c 71 § 19; 1893 c 124 § 19; 1891 c 140 § 19; 1890 p 538 § 20; RRS § 11130.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.220 - Merchant's personalty held for sale—Consignment from out of state—Nursery stock assessable as growing crops.

RCW 84.40.220
Merchant's personalty held for sale—Consignment from out of state—Nursery stock assessable as growing crops.
Whoever owns, or has in his or her possession or subject to his or her control, any goods, merchandise, grain, or produce of any kind, or other personal property within this state, with authority to sell the same, which has been purchased either in or out of this state, with a view to being sold at an advanced price or profit, or which has been consigned to him or her from any place out of this state for the purpose of being sold at any place within the state, shall be held to be a merchant, and when he or she is by this title required to make out and to deliver to the assessor a statement of his or her other personal property, he or she shall state the value of such property pertaining to his or her business as a merchant. No consignee shall be required to list for taxation the value of any property the product of this state, nor the value of any property consigned to him or her from any other place for the sole purpose of being stored or forwarded, if he or she has no interest in such property nor any profit to be derived from its sale. The growing stock of nursery dealers, which is owned by the original producer thereof or which has been held or possessed by the nursery dealers for one hundred eighty days or more, shall, whether personal or real property, be considered the same as growing crops on cultivated lands: PROVIDED, That the nursery dealers be licensed by the department of agriculture: PROVIDED FURTHER, That an original producer, within the meaning of this section, shall include a person who, beginning with seeds, cuttings, bulbs, corms, or any form of immature plants, grows such plants in the course of their development into either a marketable partially grown product or a marketable consumer product.
[ 2013 c 23 § 362; 1974 ex.s. c 83 § 1; 1971 ex.s. c 18 § 1; 1961 c 15 § 84.40.220. Prior: 1939 c 116 § 1; 1925 ex.s. c 130 § 25; 1897 c 71 § 18; 1893 c 124 § 18; 1891 c 140 § 18; 1890 p 537 § 19; Code 1881 § 2839; RRS § 11129. Formerly RCW 84.40.030, part, and 84.40.220.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.230 - Contract to purchase public land.

RCW 84.40.230
Contract to purchase public land.
When any real property is sold on contract by the United States of America, the state, any county or municipality, or any federally recognized Indian tribe, and the contract expresses or implies that the vendee is entitled to the possession, use, benefits[,] and profits thereof and therefrom so long as the vendee complies with the terms of the contract, it is deemed that the vendor retains title merely as security for the fulfillment of the contract, and the property must be assessed and taxed in the same manner as other similar property in private ownership is taxed, and the tax roll must contain, opposite the description of the property so assessed the following notation: "Subject to title remaining in the vendor" or other notation of similar significance. No foreclosure for delinquent taxes nor any deed issued pursuant thereto may extinguish or otherwise affect the title of the vendor. In any case under former law where the contract and not the property was taxed no deed of the property described in such contract may ever be executed and delivered by the state or any county or municipality until all taxes assessed against such contract and local assessments assessed against the land described thereon are fully paid.
[ 2014 c 207 § 7; 1994 c 124 § 25; 1961 c 15 § 84.40.230. Prior: 1947 c 231 § 1; 1941 c 79 § 1; 1925 ex.s. c 137 § 33; 1897 c 71 § 26; 1893 c 124 § 26; 1891 c 140 § 26; 1890 p 540 § 25; Rem. Supp. 1947 § 11133.]
NOTES:
Application—2014 c 207: See note following RCW 84.36.010.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.240 - Annual list of lands sold or contracted to be sold to be furnished assessor.

RCW 84.40.240
Annual list of lands sold or contracted to be sold to be furnished assessor.
The assessor of each county shall, on or before the first day of January of each year, obtain from the department of natural resources, and from the local land offices of the state, lists of public lands sold or contracted to be sold during the previous year in his or her county, and certify them for taxation, together with the various classes of state lands sold during the same year, and it shall be the duty of the department of natural resources to certify a list or lists of all public lands sold or contracted to be sold during the previous year, on application of the assessor of any county applying therefor.
[ 2013 c 23 § 363; 1961 c 15 § 84.40.240. Prior: 1939 c 206 § 10; 1925 ex.s. c 130 § 10; 1897 c 71 § 91; 1893 c 124 § 94; 1891 c 140 § 26; 1890 p 540 § 25; RRS § 11114.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.315 - Federal agencies and property taxable when federal law permits.

RCW 84.40.315
Federal agencies and property taxable when federal law permits.
Notwithstanding the provisions of RCW 84.36.010 or anything to the contrary in the laws of the state of Washington, expressed or implied, the United States and its agencies and instrumentalities and their property are hereby declared to be taxable, and shall be taxed under the existing laws of this state or any such laws hereafter enacted, whenever and in such manner as such taxation may be authorized or permitted under the laws of the United States.
[ 1961 c 15 § 84.40.315. Prior: 1945 c 142 § 1; Rem. Supp. 1945 § 11150-1. Formerly RCW 84.08.180.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.320 - Detail and assessment lists to board of equalization.

RCW 84.40.320
Detail and assessment lists to board of equalization.
The assessor shall add up and note the amount of each column in the detail and assessment lists in such manner as prescribed or approved by the state department of revenue, as will provide a convenient and permanent record of assessment. The assessor shall also make, under proper headings, a certification of the assessment rolls and on the 15th day of July, or on the 15th day of August if the county legislative authority has extended the petition filing time limit from thirty to up to sixty days as authorized in RCW 84.40.038(1)(d), shall file the same with the clerk of the county board of equalization for the purpose of equalization by the said board. Such certificate shall be verified by an affidavit, substantially in the following form:
State of Washington, . . . . . . County, ss.
I, . . . . . ., Assessor . . . . . ., do solemnly swear that the assessment rolls and this certificate contain a correct and full list of all the real and personal property subject to taxation in this county for the assessment year (year) . . . ., so far as I have been able to ascertain the same; and that the assessed value set down in the proper column, opposite the several kinds and descriptions of property, is in each case, except as otherwise provided by law, one hundred percent of the true and fair value of such property, to the best of my knowledge and belief, and that the assessment rolls and this certificate are correct, as I verily believe.
. . . . . . . . . ., Assessor.
Subscribed and sworn to before me this . . . . day of . . . . . ., (year) . . . .
(L. S.) . . . . . ., Auditor of . . . . . . county.
PROVIDED, That the failure of the assessor to complete the certificate shall in nowise invalidate the assessment. After the same has been duly equalized by the county board of equalization, the same shall be delivered to the county assessor.
[ 2020 c 134 § 1; 2016 c 202 § 49; 1988 c 222 § 18; 1975 1st ex.s. c 278 § 195; 1973 1st ex.s. c 195 § 98; 1961 c 15 § 84.40.320. Prior: 1937 c 121 § 1; 1925 ex.s. c 130 § 65; 1897 c 71 § 54; 1893 c 124 § 55; 1891 c 140 § 55; 1890 p 552 § 60; RRS § 11148.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.335 - Lists, schedules or statements to contain declaration that falsification subject to perjury.

RCW 84.40.335
Lists, schedules or statements to contain declaration that falsification subject to perjury.
Except for personal property under RCW 84.40.190, any list, schedule or statement required by this chapter shall contain a written declaration that any person signing the same and knowing the same to be false shall be subject to the penalties of perjury.
[ 2003 c 302 § 5; 1967 ex.s. c 149 § 42.]
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 84.40 - Listing of Property. › 84.40.340 - Verification by assessor of any list, statement, or schedule—Confidentiality, penalty.

RCW 84.40.340
Verification by assessor of any list, statement, or schedule—Confidentiality, penalty.
(1) For the purpose of verifying any list, statement, or schedule required to be furnished to the assessor by any taxpayer, any assessor or his or her trained and qualified deputy at any reasonable time may visit, investigate and examine any personal property, and for this purpose the records, accounts and inventories also shall be subject to any such visitation, investigation and examination which shall aid in determining the amount and valuation of such property. Such powers and duties may be performed at any office of the taxpayer in this state, and the taxpayer shall furnish or make available all such information pertaining to property in this state to the assessor although the records may be maintained at any office outside this state.
(2) Any information or facts obtained pursuant to this section shall be used by the assessor only for the purpose of determining the assessed valuation of the taxpayer's property: PROVIDED, That such information or facts shall also be made available to the department of revenue upon request for the purpose of determining any sales or use tax liability with respect to personal property, and except in a civil or criminal judicial proceeding or an administrative proceeding in respect to penalties imposed pursuant to RCW 84.40.130, to such sales or use taxes, or to the assessment or valuation for tax purposes of the property to which such information and facts relate, shall not be disclosed by the assessor or the department of revenue without the permission of the taxpayer to any person other than public officers or employees whose duties relate to valuation of property for tax purposes or to the imposition and collection of sales and use taxes, and any violation of this secrecy provision is a gross misdemeanor.
[ 2003 c 53 § 410; 1997 c 239 § 3; 1973 1st ex.s. c 74 § 1; 1967 ex.s. c 149 § 40; 1961 ex.s. c 24 § 6.]
NOTES:
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.
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 84.40 - Listing of Property. › 84.40.343 - Mobile homes—Identification of.

RCW 84.40.343
Mobile homes—Identification of.
In the assessment of any mobile home, the assessment record shall contain a description of the mobile home including the make, model, and serial number. The property tax roll shall identify any mobile home.
[ 1985 c 395 § 8.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.344 - Mobile homes—Avoidance of payment of tax—Penalty.

RCW 84.40.344
Mobile homes—Avoidance of payment of tax—Penalty.
Every person who wilfully avoids the payment of personal property taxes on mobile homes subject to such tax under the laws of this state shall be guilty of a misdemeanor.
[ 1971 ex.s. c 299 § 75.]
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 84.40 - Listing of Property. › 84.40.350 - Assessment and taxation of property losing exempt status.

RCW 84.40.350
Assessment and taxation of property losing exempt status.
Real property, previously exempt from taxation, shall be assessed and taxed as provided in RCW 84.40.350 through 84.40.390 when transferred to private ownership by any exempt organization including the United States of America, the state or any political subdivision thereof by sale or exchange or by a contract under conditions provided for in RCW 84.40.230 or when the property otherwise loses its exempt status.
[ 1984 c 220 § 13; 1971 ex.s. c 44 § 2.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.360 - Loss of exempt status—Property subject to pro rata portion of taxes for remainder of year.

RCW 84.40.360
Loss of exempt status—Property subject to pro rata portion of taxes for remainder of year.
Property which no longer retains its exempt status shall be subject to a pro rata portion of the taxes allocable to the remaining portion of the year after the date that the property lost its exempt status. If a portion of the property has lost its exempt status, only that portion shall be subject to tax under this section.
[ 1984 c 220 § 14; 1971 ex.s. c 44 § 3.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.370 - Loss of exempt status—Valuation date—Extension on rolls.

RCW 84.40.370
Loss of exempt status—Valuation date—Extension on rolls.
(1) Except as provided in subsection (2) of this section, the assessor shall list the property and assess it with reference to its value on the date the property lost its exempt status unless such property has been previously listed and assessed.
(2) For publicly owned property that loses its exempt status and becomes taxable, the assessor shall value and list such property as of the January 1st assessment date for the year of the status change in accordance with RCW 84.40.175.
(3) The assessor shall extend the taxes on the tax roll using the rate of percent applicable as if the property had been assessed in the previous year.
[ 2023 c 28 § 2; 2013 c 23 § 364; 1984 c 220 § 15; 1971 ex.s. c 44 § 4.]
NOTES:
Application—2023 c 28 §§ 2 and 7-9: "Sections 2 and 7 through 9 of this act apply to taxes levied for collection in 2024 and thereafter." [ 2023 c 28 § 12.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.380 - Loss of exempt status—When taxes due and payable—Dates of delinquency—Interest.

RCW 84.40.380
Loss of exempt status—When taxes due and payable—Dates of delinquency—Interest.
All taxes made payable pursuant to the provisions of RCW 84.40.350 through 84.40.390 shall be due and payable to the county treasurer on or before the thirtieth day of April in the event the date of execution of the instrument of transfer occurs prior to that date unless the time of payment is extended under the provisions of RCW 84.56.020. Such taxes shall be due and payable on or before the thirty-first day of October in the event the date the property lost its exempt status is subsequent to the thirtieth day of April but prior to the thirty-first day of October. In all other cases such taxes shall be due and payable within thirty days after the date the property lost its exempt status. In no case, however, shall the taxes be due and payable less than thirty days from the date the property lost its exempt status. All taxes due and payable after the dates herein shall become delinquent, and interest at the rate specified in RCW 84.56.020 for delinquent property taxes shall be charged upon such unpaid taxes from the date of delinquency until paid.
[ 1984 c 220 § 16; 1971 ex.s. c 44 § 5.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.390 - Loss of exempt status—Taxes constitute lien on property.

RCW 84.40.390
Loss of exempt status—Taxes constitute lien on property.
Taxes made due and payable under RCW 84.40.350 through 84.40.390 shall be a lien on the property from the date the property lost its exempt status.
[ 1984 c 220 § 17; 1971 ex.s. c 44 § 6.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.405 - Rules for agricultural products and business inventories.

RCW 84.40.405
Rules for agricultural products and business inventories.
The department of revenue shall promulgate such rules and regulations, and prescribe such procedures as it deems necessary to carry out RCW 84.36.470 and 84.36.477.
[ 2001 c 187 § 20; 2000 c 103 § 28; 1985 c 7 § 156; 1983 1st ex.s. c 62 § 10; 1974 ex.s. c 169 § 9.]
NOTES:
Application—2001 c 187: See note following RCW 84.40.020.
Short title—Intent—Effective dates—Applicability—1983 1st ex.s. c 62: See notes following RCW 84.36.477.
Severability—Effective date—Intent—1974 ex.s. c 169: See notes following RCW 84.36.470.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.410 - Valuation and assessment of certain leasehold interests.

RCW 84.40.410
Valuation and assessment of certain leasehold interests.
A leasehold interest consisting of three thousand or more residential and recreational lots that are or may be subleased for residential and recreational purposes, together with any improvements thereon, shall be assessed and taxed in the same manner as privately owned real property. The sublessee of each lot, or the lessee if not subleased, is liable for the property tax on the lot and improvements thereon. If property tax for a lot or improvements thereon remains unpaid for more than three years from the date of delinquency, including any property taxes that are delinquent as of July 22, 2001, the county treasurer may proceed to collect the tax in the same manner as for other property, except that the lessor's interest in the property shall not be extinguished as a result of any action for the collection of tax. Collection of property taxes assessed on any such lot shall be enforceable by foreclosure proceedings in accordance with real property foreclosure proceedings authorized in chapter 84.64 RCW.
[ 2003 c 169 § 1; 2001 c 26 § 3.]
NOTES:
Application—2001 c 26 §§ 2 and 3: "Sections 2 and 3 of this act apply to taxes levied for collection in 2002 and thereafter." [ 2001 c 26 § 5.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.420 - Valuation of renewable energy property.

RCW 84.40.420
Valuation of renewable energy property.
(1) It is the policy of this state to promote the development of renewable energy projects to support the state's renewable energy goals.
(2) The department must publish guidance, in cooperation with industry stakeholders, to advise county assessors when appraising renewable energy facilities for determining true and fair value, in accordance with RCW 84.40.030. This guidance must include a cost-based appraisal method, and the development of industry-specific valuation tables for the following types of renewable energy property:
(a) A cost-based appraisal method and industry-specific valuation tables for equipment used to generate solar power must be published by January 1, 2023, for property taxes levied for collection in calendar year 2024;
(b) A cost-based appraisal method and industry-specific valuation tables for equipment used to generate wind power must be published by January 1, 2023, for property taxes levied for collection in calendar year 2024; and
(c) A cost-based appraisal method and industry-specific valuation tables for equipment used to store electricity must be published by January 1, 2024, for property taxes levied for collection in calendar year 2025.
(3) County assessors must refer to this guidance, including cost-based appraisal method and industry-specific valuation tables, when valuing renewable energy property but may also consider one or more additional valuation methods in determining the true and fair value of a property when there is a compelling reason to do so.
(4) For the purposes of this section, "renewable energy property" means property that uses solar or wind energy as the sole fuel source for the generation of at least one megawatt of nameplate capacity, alternating current, and all other equipment and materials that comprise the property, including equipment used to store electricity from the property to be released at a later time. "Renewable energy property" does not include any equipment or materials attached to a single-family residential building.
[ 2022 c 292 § 301.]
NOTES:
Findings—Intent—2022 c 292: See note following RCW 43.330.565.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.41 - Revaluation of Property. › 84.41.010 - Declaration of policy.

RCW 84.41.010
Declaration of policy.
Recent comprehensive studies by the legislative council have disclosed gross inequality and nonuniformity in valuation of real property for tax purposes throughout the state. Serious nonuniformity in valuations exists both between similar property within the various taxing districts and between general levels of valuation of the various counties. Such nonuniformity results in inequality in taxation contrary to standards of fairness and uniformity required and established by the Constitution and is of such flagrant and widespread occurrence as to constitute a grave emergency adversely affecting state and local government and the welfare of all the people.
Traditional public policy of the state has vested large measure of control in matters of property valuation in county government, and the state hereby declares its purpose to continue such policy. However, present statutes and practices thereunder have failed to achieve the measure of uniformity required by the Constitution; the resultant widespread inequality and nonuniformity in valuation of property can and should no longer be tolerated. It thus becomes necessary to require general revaluation of property throughout the state.
[ 1961 c 15 § 84.41.010. Prior: 1955 c 251 § 1.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.41 - Revaluation of Property. › 84.41.020 - Scope of chapter.

RCW 84.41.020
Scope of chapter.
This chapter does not, and is not intended to affect procedures whereby taxes are imposed either for local or state purposes. This chapter concerns solely the administrative procedures by which the true and fair value in money of property is determined. The process of valuation, which is distinct and separate from the process of levying and imposing a tax, does not result either in the imposition of a tax or the determination of the amount of a tax. This chapter is intended to, and applies only to procedures and methods whereby the value of property is ascertained.
[ 1961 c 15 § 84.41.020. Prior: 1955 c 251 § 2.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.41 - Revaluation of Property. › 84.41.030 - Revaluation program to be on continuous basis—Revaluation schedule—Effect of other proceedings on valuation.

RCW 84.41.030
Revaluation program to be on continuous basis—Revaluation schedule—Effect of other proceedings on valuation.
(1) Each county assessor must maintain an active and systematic program of revaluation on a continuous basis. All taxable real property within a county must be revalued annually, and all taxable real property within a county must be physically inspected at least once every six years. Each county assessor may disregard any program of revaluation, if requested by a property owner, and change, as appropriate, the valuation of real property upon the receipt of a notice of decision received under RCW 36.70B.130 or chapter 35.22, 35.63, 35A.63, or 36.70 RCW pertaining to the value of the real property.
(2) The department will provide advisory appraisals of industrial properties valued at twenty-five million dollars or more in real and personal property value when requested by the county assessor.
[ 2015 c 86 § 102; 2009 c 308 § 1; 1996 c 254 § 7; 1982 1st ex.s. c 46 § 1; 1971 ex.s. c 288 § 6; 1961 c 15 § 84.41.030. Prior: 1955 c 251 § 3.]
NOTES:
Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.41 - Revaluation of Property. › 84.41.041 - Physical inspection and valuation of taxable property required—Adjustments during intervals based on statistical data.

RCW 84.41.041
Physical inspection and valuation of taxable property required—Adjustments during intervals based on statistical data.
(1) Each county assessor must cause taxable real property characteristics to be reviewed in accordance with international association of assessing officers standards for physical inspection and valued at least once every six years in accordance with RCW 84.41.030, and in accordance with a plan filed with and approved by the department of revenue. Such revaluation plan must provide that all taxable real property within a county must be revalued and these newly determined values placed on the assessment rolls each year. Property must be valued at one hundred percent of its true and fair value and assessed on the same basis, in accordance with RCW 84.40.030, unless specifically provided otherwise by law. During the intervals between each physical inspection of real property, the valuation of such property must be adjusted to its current true and fair value, such adjustments to be made once each year and to be based upon appropriate statistical data.
(2) The assessor may require property owners to submit pertinent data respecting taxable property in their control including data respecting any sale or purchase of said property within the past five years, the cost and characteristics of any improvement on the property and other facts necessary for appraisal of the property.
[ 2021 c 122 § 3; 2017 c 323 § 507; 2015 c 86 § 103; 2009 c 308 § 2; 2001 c 187 § 21; 1997 c 3 § 108 (Referendum Bill No. 47, approved November 4, 1997); 1987 c 319 § 4; 1982 1st ex.s. c 46 § 2; 1979 ex.s. c 214 § 9; 1974 ex.s. c 131 § 2.]
NOTES:
Finding—Intent—2021 c 122: See note following RCW 2.32.050.
Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.
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 84.41 - Revaluation of Property. › 84.41.050 - Budget, levy, to provide funds.

RCW 84.41.050
Budget, levy, to provide funds.
Each county assessor in budgets hereafter submitted, shall make adequate provision to effect countywide revaluations as herein directed. The several boards of county commissioners in passing upon budgets submitted by the several assessors, shall authorize and levy amounts which in the judgment of the board will suffice to carry out the directions of this chapter.
[ 1961 c 15 § 84.41.050. Prior: 1955 c 251 § 5.]