reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.41 - Revaluation of Property. › 84.41.060 - Assistance by department of revenue at request of assessor.

RCW 84.41.060
Assistance by department of revenue at request of assessor.
Any county assessor may request special assistance from the department of revenue in the valuation of property which either (1) requires specialized knowledge not otherwise available to the assessor's staff, or (2) because of an inadequate staff, cannot be completed by the assessor within the time required by this chapter. After consideration of such request the department of revenue shall advise the assessor that such request is either approved or rejected in whole or in part. Upon approval of such request, the department of revenue may assist the assessor in the valuation of such property in such manner as the department of revenue, in its discretion, considers proper and adequate.
[ 1975 1st ex.s. c 278 § 197; 1961 c 15 § 84.41.060. Prior: 1955 c 251 § 6.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.41 - Revaluation of Property. › 84.41.070 - Finding of unsatisfactory progress—Notice—Duty of county legislative authority.

RCW 84.41.070
Finding of unsatisfactory progress—Notice—Duty of county legislative authority.
If the department of revenue finds upon its own investigation, or upon a showing by others, that the revaluation program for any county is not proceeding for any reason as herein directed, the department of revenue shall advise both the county legislative authority and the county assessor of such finding. Within thirty days after receiving such advice, the county legislative authority, at regular or special session, either (1) shall authorize such expenditures as will enable the assessor to complete the revaluation program as herein directed, or (2) shall direct the assessor to request special assistance from the department of revenue for aid in effectuating the county's revaluation program.
[ 1994 c 301 § 40; 1975 1st ex.s. c 278 § 198; 1961 c 15 § 84.41.070. Prior: 1955 c 251 § 7.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.41 - Revaluation of Property. › 84.41.080 - Contracts for special assistance.

RCW 84.41.080
Contracts for special assistance.
Upon receiving a request from the county assessor, either upon his or her initiation or at the direction of the board of county commissioners, for special assistance in the county's revaluation program, the department of revenue may, before undertaking to render such special assistance, negotiate a contract with the board of county commissioners of the county concerned. Such contracts as are negotiated shall provide that the county will reimburse the state for fifty percent of the costs of such special assistance within three years of the date of expenditure of such costs. All such reimbursements shall be paid to the department of revenue for deposit to the state general fund. The department of revenue shall keep complete records of such contracts, including costs incurred, payments received, and services performed thereunder.
[ 2013 c 23 § 365; 1975 1st ex.s. c 278 § 199; 1961 c 15 § 84.41.080. Prior: 1955 c 251 § 8.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.41 - Revaluation of Property. › 84.41.090 - Department to establish statistical methods—Publication of rules, regulations, and guides—Compliance required.

RCW 84.41.090
Department to establish statistical methods—Publication of rules, regulations, and guides—Compliance required.
The department of revenue shall by rule establish appropriate statistical methods for use by assessors in adjusting the valuation of property between physical inspections. The department of revenue shall make and publish such additional rules, regulations and guides which it determines are needed to supplement materials presently published by the department of revenue for the general guidance and assistance of county assessors. Each assessor is hereby directed and required to value property in accordance with the standards established by RCW 84.40.030 and in accordance with the applicable rules, regulations and valuation manuals published by the department of revenue.
[ 1982 1st ex.s. c 46 § 3; 1975 1st ex.s. c 278 § 200; 1961 c 15 § 84.41.090. Prior: 1955 c 251 § 9.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.41 - Revaluation of Property. › 84.41.110 - Appraisers to act in advisory capacity.

RCW 84.41.110
Appraisers to act in advisory capacity.
Appraisers whose services may be obtained by contract or who may be assigned by the department of revenue to assist any county assessor shall act in an advisory capacity only, and valuations made by them shall not in any manner be binding upon the assessor, it being the intent herein that all valuations made pursuant to this chapter shall be made and entered by the assessor pursuant to law as directed herein.
[ 1975 1st ex.s. c 278 § 201; 1961 c 15 § 84.41.110. Prior: 1955 c 251 § 11.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.41 - Revaluation of Property. › 84.41.120 - Assessor to keep records—Orders of department of revenue, compliance enjoined, remedies.

RCW 84.41.120
Assessor to keep records—Orders of department of revenue, compliance enjoined, remedies.
Each county assessor shall keep such books and records as are required by the rules and regulations of the department of revenue and shall comply with any lawful order, rule, or regulation of the department of revenue.
Whenever it appears to the department of revenue that any assessor has failed to comply with any of the provisions of this chapter relating to his or her duties or the rules of the department of revenue made in pursuance thereof, the department of revenue, after a hearing on the facts, may issue an order directing such assessor to comply with such provisions of this chapter or rules of the department of revenue. Such order shall be mailed by registered mail to the assessor at the county courthouse. If, upon the expiration of fifteen days from the date such order is mailed, the assessor has not complied therewith or has not taken measures that will insure compliance within a reasonable time, the department of revenue may apply to a judge of the superior court or court commissioner of the county in which such assessor holds office, for an order returnable within five days from the date thereof to compel him or her to comply with such provisions of law or of the order of the department of revenue or to show cause why he or she should not be compelled so to do. Any order issued by the judge pursuant to such order to show cause shall be final. The remedy herein provided shall be cumulative and shall not exclude the department of revenue from exercising any powers or rights otherwise granted.
[ 2013 c 23 § 366; 1975 1st ex.s. c 278 § 202; 1961 c 15 § 84.41.120. Prior: 1955 c 251 § 12.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.41 - Revaluation of Property. › 84.41.130 - Assessor's annual reports.

RCW 84.41.130
Assessor's annual reports.
Each county assessor, before October 15th each year, shall prepare and submit to the department of revenue a detailed report of the progress made in the revaluation program in his or her county to the date of the report and be made a matter of public record. Such report shall be submitted upon forms supplied by the department of revenue and shall consist of such information as the department of revenue requires.
[ 1998 c 245 § 171; 1975 1st ex.s. c 278 § 203; 1961 c 15 § 84.41.130. Prior: 1955 c 251 § 13.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.44 - Taxable Situs. › 84.44.010 - Situs of personalty generally.

RCW 84.44.010
Situs of personalty generally.
Personal property, except such as is required in this title to be listed and assessed otherwise, shall be listed and assessed in the county where it is situated.
[ 1994 c 301 § 41; 1961 c 15 § 84.44.010. Prior: 1925 ex.s. c 130 § 16; RRS § 11120; prior: 1897 c 71 § 9; 1893 c 124 § 9; 1891 c 140 § 9; 1890 p 533 § 8; 1871 p 39 § 9; 1869 p 179 § 9.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.44 - Taxable Situs. › 84.44.020 - Gas, electric, water companies—Mains and pipes, as personalty.

RCW 84.44.020
Gas, electric, water companies—Mains and pipes, as personalty.
The personal property of gas, electric and water companies shall be listed and assessed in the town or city where the same is located. Gas and water mains and pipes laid in roads, streets or alleys, shall be held to be personal property.
[ 1961 c 15 § 84.44.020. Prior: 1925 ex.s. c 130 § 18; RRS § 11122; prior: 1897 c 71 § 11; 1893 c 124 § 11; 1891 c 140 § 11; 1890 p 534 § 10.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.44 - Taxable Situs. › 84.44.030 - Lumber and sawlogs.

RCW 84.44.030
Lumber and sawlogs.
Lumber and sawlogs shall be assessed and taxed in the county and taxing district where the same may be situated at noon on the first day of January of the assessment year: PROVIDED, That if any lumber or sawlogs shall, at said time, be in intrastate transit from one point to another within the state, the same shall be assessed and taxed in the county and taxing districts of their destination.
[ 1961 c 15 § 84.44.030. Prior: 1941 c 155 § 1; 1939 c 206 § 12; 1925 ex.s. c 130 § 13; Rem. Supp. 1941 § 11117; prior: 1907 c 108 § 3.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.44 - Taxable Situs. › 84.44.050 - Personalty of automobile transportation companies—Vessels, boats and small craft.

RCW 84.44.050
Personalty of automobile transportation companies—Vessels, boats and small craft.
The personal property of automobile transportation companies owning, controlling, operating or managing any motor propelled vehicle used in the business of transporting persons and/or property for compensation over any public highway in this state between fixed termini or over a regular route, shall be listed and assessed in the various counties where such vehicles are operated, in proportion to the mileage of their operations in such counties: PROVIDED, That vehicles subject to chapter 82.44 RCW and trailer units exempt under *RCW 82.44.020(4) shall not be listed or assessed for ad valorem taxation so long as chapter 82.44 RCW remains in effect. All vessels of every class which are by law required to be registered, licensed or enrolled, must be assessed and the taxes thereon paid only in the county of their actual situs: PROVIDED, That such interest shall be taxed but once. All boats and small craft not required to be registered must be assessed in the county of their actual situs.
[ 1998 c 321 § 42 (Referendum Bill No. 49, approved November 3, 1998); 1993 c 123 § 3; 1961 c 15 § 84.44.050. Prior: 1925 ex.s. c 130 § 17; RRS § 11121; prior: 1897 c 71 § 10; 1893 c 124 § 10; 1891 c 140 § 10; 1890 p 533 § 9.]
NOTES:
*Reviser's note: RCW 82.44.020 was repealed by 2000 1st sp.s. c 1 § 2.
Purpose—Severability—1998 c 321: See notes following RCW 82.14.045.
Contingent effective dates—1998 c 321 §§ 23-42: See note following RCW 35.58.410.
Effective date of 1993 c 102 and c 123—1993 sp.s. c 23: See note following RCW 46.16A.455.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.44 - Taxable Situs. › 84.44.080 - Owner moving into state or to another county after January 1st.

RCW 84.44.080
Owner moving into state or to another county after January 1st.
The owner of personal property removing from one county to another between the first day of January and the first day of July shall be assessed in either in which he or she is first called upon by the assessor. The owner of personal property moving into this state from another state between the first day of January and the first day of July shall list the property owned by him or her on the first day of January of such year in the county in which he or she resides: PROVIDED, That if such person has been assessed and can make it appear to the assessor that he or she is held for the tax of the current year on the property in another state or county, he or she shall not be again assessed for such year.
[ 2013 c 23 § 367; 1961 c 15 § 84.44.080. Prior: 1939 c 206 § 13; 1925 ex.s. c 130 § 14; RRS § 11118; prior: 1891 c 140 § 7; 1890 p 534 § 13.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.44 - Taxable Situs. › 84.44.090 - Disputes over situs to be determined by department of revenue.

RCW 84.44.090
Disputes over situs to be determined by department of revenue.
In all questions that may arise under this title as to the proper place to list personal property, or where the same cannot be listed as stated in this title, if between several places in the same county, or between different counties, or places in different counties, the place for listing and assessing shall be determined and fixed by the department of revenue; and when fixed in either case shall be as binding as if fixed by this title.
[ 1975 1st ex.s. c 278 § 205; 1961 c 15 § 84.44.090. Prior: 1925 ex.s. c 130 § 21; RRS § 11125; prior: 1897 c 71 § 14; 1893 c 124 § 14; 1891 c 140 § 14; 1890 p 535 § 14.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.48 - Equalization of Assessments. › 84.48.014 - County board of equalization—Composition of board—Appointment—Qualifications.

RCW 84.48.014
County board of equalization—Composition of board—Appointment—Qualifications.
The board of equalization of each county shall consist of not less than three nor more than seven members including alternates. Such members shall be appointed by a majority of the members of the county legislative authority, and shall be selected based upon the qualifications established by rule by the department of revenue and shall not be a holder of any elective office nor be an employee of any elected official: PROVIDED, HOWEVER, The county legislative authority may itself constitute the board at its discretion. Any member who does not attend the school required by RCW 84.48.042 within one year of appointment or reappointment shall be barred from serving as a member of the board of equalization unless this requirement is waived for the member by the department for just cause.
[ 1988 c 222 § 21; 1970 ex.s. c 55 § 3.]
NOTES:
Effective date—1988 c 222: See note following RCW 84.40.040.
Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.48 - Equalization of Assessments. › 84.48.018 - County board of equalization—Chair—Quorum.

RCW 84.48.018
County board of equalization—Chair—Quorum.
The members of each board of equalization shall meet and choose a chair. A majority of the board shall constitute a quorum.
[ 2013 c 23 § 368; 1970 ex.s. c 55 § 4.]
NOTES:
Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.48 - Equalization of Assessments. › 84.48.022 - County board of equalization—Meetings.

RCW 84.48.022
County board of equalization—Meetings.
All meetings of the board of equalization shall be held at the county courthouse, or other suitable place within the county, and the county legislative authority shall make provision for a suitable meeting place.
[ 1994 c 124 § 26; 1970 ex.s. c 55 § 5.]
NOTES:
Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.48 - Equalization of Assessments. › 84.48.026 - County board of equalization—Terms—Removal.

RCW 84.48.026
County board of equalization—Terms—Removal.
The terms of each appointed member of the board shall be for three years or until their successors are appointed. Each appointed member may be removed by a majority vote of the county legislative authority.
[ 1994 c 124 § 27; 1970 ex.s. c 55 § 6.]
NOTES:
Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.48 - Equalization of Assessments. › 84.48.028 - County board of equalization—Clerk—Assistants.

RCW 84.48.028
County board of equalization—Clerk—Assistants.
The board may appoint a clerk of the board and any assistants the board might need, all to serve at the pleasure of the members of the board, and the clerk or assistant shall attend all sessions thereof, and shall keep the record. Neither the assessor nor any of the assessor's staff may serve as clerk.
[ 1994 c 124 § 28; 1970 ex.s. c 55 § 7.]
NOTES:
Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.48 - Equalization of Assessments. › 84.48.032 - County board of equalization—Appraisers.

RCW 84.48.032
County board of equalization—Appraisers.
The board may hire one or more appraisers accredited by the department of revenue or certified by the Washington state department of licensing, society of real estate appraisers, American institute of real estate appraisers, or international association of assessing officers, and not otherwise employed by the county, and other necessary personnel for the purpose of aiding the board and carrying out its functions and duties. In addition, the boards of the various counties may make reciprocal arrangements for the exchange of the appraisers with other counties. Such appraisers need not be residents of the county.
[ 1994 c 124 § 29; 1970 ex.s. c 55 § 8.]
NOTES:
Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.48 - Equalization of Assessments. › 84.48.034 - County board of equalization—Duration of order.

RCW 84.48.034
County board of equalization—Duration of order.
The board of equalization may enter an order that has effect up to the end of the assessment year, if there has been no intervening change in the value during that time.
[ 2015 c 86 § 104; 1994 c 301 § 47.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.48 - Equalization of Assessments. › 84.48.036 - County board of equalization—Annual budget.

RCW 84.48.036
County board of equalization—Annual budget.
The county legislative authority may provide an adequate annual budget and funds for operation and needs of the board of equalization, including, but not limited to the costs and expenses of the board, such as the meeting place, the necessary equipment and facilities, materials, the salaries of the clerk of the board and the clerk's assistants, the expenses of the members of the board during the sessions, travel, in-service training, and payment of salaries of all such employees hired by the board, to facilitate its work.
[ 1994 c 124 § 30; 1970 ex.s. c 55 § 9.]
NOTES:
Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.48 - Equalization of Assessments. › 84.48.038 - County board of equalization—Legal advisor.

RCW 84.48.038
County board of equalization—Legal advisor.
The prosecuting attorney of each county shall serve as legal advisor to the board of equalization.
[ 1970 ex.s. c 55 § 10.]
NOTES:
Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.48 - Equalization of Assessments. › 84.48.042 - County board of equalization—Training school.

RCW 84.48.042
County board of equalization—Training school.
The department of revenue shall establish a school for the training of members of the several boards of equalization throughout the state. Sessions of such schools shall, so far as practicable, be held in each district of the Washington state association of counties. Every member of the board of equalization of each county shall attend such school within one year following appointment or reappointment.
[ 1988 c 222 § 22; 1970 ex.s. c 55 § 11.]
NOTES:
Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.48 - Equalization of Assessments. › 84.48.046 - County board of equalization—Operating manual.

RCW 84.48.046
County board of equalization—Operating manual.
The department of revenue shall provide a manual for the operation procedures of the several boards of equalization so that uniformity of assessment may be obtained throughout the state, and the several boards of equalization shall follow such manual in all of its operations and procedures.
[ 1970 ex.s. c 55 § 12.]
NOTES:
Effective date—1970 ex.s. c 55: See note following RCW 84.36.050.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.48 - Equalization of Assessments. › 84.48.050 - Abstract of rolls—State action if assessor does not transmit, when.

RCW 84.48.050
Abstract of rolls—State action if assessor does not transmit, when.
(1) The county assessor must, on or before the fifteenth day of January in each year, prepare a complete abstract of the tax rolls of the county, showing the number of acres that have been assessed and the total value of the real property, including the structures on the real property; the total value of all taxable personal property in the county; the aggregate amount of all taxable property in the county; the total amount as equalized and the total amount of taxes levied in the county for state, county, city, and other taxing district purposes, for that year.
(2) If an assessor of any county fails to transmit to the department of revenue the abstract provided for in RCW 84.48.010, and if a county fails to collect and pay to the state its due proportion of the state tax for any year because of that failure, the department of revenue must ascertain what amount of state tax the county failed to collect. The department must certify to the county auditor the amount of state tax the county failed to collect. This sum is due and payable immediately by warrant in favor of the state on the current expense fund of the county.
[ 2010 c 106 § 311; 1995 c 134 § 15. Prior: 1994 c 301 § 42; 1994 c 124 § 31; 1961 c 15 § 84.48.050; prior: 1925 ex.s. c 130 § 69; RRS § 11221; prior: 1890 p 557 § 74. Formerly RCW 84.48.050 and 84.48.070.]
NOTES:
Effective date—2010 c 106: See note following RCW 35.102.145.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.48 - Equalization of Assessments. › 84.48.110 - Transcript of proceedings to county assessors—Delinquent tax for certain preceding years included.

RCW 84.48.110
Transcript of proceedings to county assessors—Delinquent tax for certain preceding years included.
After certifying the record of the proceedings of the department in accordance with RCW 84.48.080, the department shall transmit to each county assessor a copy of the record of the proceedings of the department, specifying the amount to be levied and collected for state purposes for such year, and in addition thereto it shall certify to each county assessor the amount due to each state fund and unpaid from such county for the fifth preceding year, and such delinquent state taxes shall be added to the amount levied for the current year. The department shall close the account of each county for the fifth preceding year and charge the amount of such delinquency to the tax levies of the current year. These delinquent taxes are not subject to chapter 84.55 RCW. All taxes collected on and after the first day of July last preceding such certificate, on account of delinquent state taxes for the fifth preceding year shall belong to the county and by the county treasurer be credited to the current expense fund of the county in which collected.
[ 2017 3rd sp.s. c 13 § 306. Prior: 1994 c 301 § 44; 1994 c 124 § 32; 1987 c 168 § 1; 1984 c 132 § 4; 1981 c 260 § 17; prior: 1979 ex.s. c 86 § 4; 1979 c 151 § 185; 1973 c 95 § 11; 1961 c 15 § 84.48.110; prior: 1925 ex.s. c 130 § 71; RRS § 11223; prior: 1899 c 141 § 5; 1897 c 71 § 61; 1893 c 124 § 62; 1890 p 558 § 76.]
NOTES:
Application—Tax preference performance statement and expiration—2017 3rd sp.s. c 13 §§ 301-314: See notes following RCW 84.52.065.
Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.
Severability—1979 ex.s. c 86: See note following RCW 13.24.040.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.48 - Equalization of Assessments. › 84.48.120 - Extension of state taxes.

RCW 84.48.120
Extension of state taxes.
It shall be the duty of the assessor of each county, when the assessor shall have received from the state department of revenue the assessed valuation of the property of railroad and other companies assessed by the department of revenue and apportioned to the county, and placed the same on the tax rolls, and received the report of the department of revenue of the amount of taxes levied for state purposes, to compute the required percent on the assessed value of property in the county, and such state taxes shall be extended on the tax rolls. The rates so computed shall not be such as to raise a surplus of more than five percent over the total amount required by the department of revenue. Any surplus raised shall be remitted to the state in accordance with RCW 84.56.280.
[ 1994 c 301 § 45; 1994 c 124 § 33; 1987 c 168 § 2; 1979 ex.s. c 86 § 5; 1975 1st ex.s. c 278 § 206; 1961 c 15 § 84.48.120. Prior: 1939 c 206 § 37; 1925 ex.s. c 130 § 72; RRS § 11224; prior: 1890 p 544 § 38.]
NOTES:
Reviser's note: This section was amended by 1994 c 124 § 33 and by 1994 c 301 § 45, 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).
Severability—1979 ex.s. c 86: See note following RCW 13.24.040.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.48 - Equalization of Assessments. › 84.48.130 - Certification of assessed valuation to taxing districts.

RCW 84.48.130
Certification of assessed valuation to taxing districts.
It shall be the duty of the assessor of each county, when the assessor shall have received from the state department of revenue the certificate of the assessed valuation of the property of railroad and/or other companies assessed by the department of revenue and apportioned to the county, and shall have distributed the value so certified, to the several taxing districts in the county entitled to a proportionate value thereof, and placed the same upon the tax rolls of the county, to certify to the county legislative authority and to the officers authorized by law to estimate expenditures and/or levy taxes for any taxing district coextensive with the county, the total assessed value of property in the county as shown by the completed tax rolls, and to certify to the officers authorized by law to estimate expenditures and/or levy taxes for each taxing district in the county not coextensive with the county, the total assessed value of the property in such taxing district.
[ 1994 c 124 § 34; 1975 1st ex.s. c 278 § 207; 1961 c 15 § 84.48.130. Prior: 1939 c 206 § 38; 1925 ex.s. c 130 § 73; RRS § 11234.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.48 - Equalization of Assessments. › 84.48.140 - Property tax advisor.

RCW 84.48.140
Property tax advisor.
The county legislative authority of any county may designate one or more persons to act as a property tax advisor to any person liable for payment of property taxes in the county. A person designated as a property tax advisor shall not be an employee of the assessor's office or have been associated in any way with the determination of any valuation of property for taxation purposes that may be the subject of an appeal. A person designated as a property tax advisor may be compensated on a fee basis or as an employee by the county from any funds available to the county for use in property evaluation including funds available from the state for use in the property tax revaluation program.
The property tax advisor shall perform such duties as may be set forth by resolution of the county legislative authority.
If any county legislative authority elects to designate a property tax advisor, it shall publicize the services available.
[ 1994 c 124 § 35; 1971 ex.s. c 288 § 11.]
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 84.48 - Equalization of Assessments. › 84.48.150 - Valuation criteria including comparative sales to be made available to taxpayer—Change.

RCW 84.48.150
Valuation criteria including comparative sales to be made available to taxpayer—Change.
(1) The assessor must, upon the request of any taxpayer who petitions the board of equalization for review of a tax claim or valuation dispute, make available to said taxpayer a compilation of comparable sales utilized by the assessor in establishing such taxpayer's property valuation. If valuation criteria other than comparable sales were used, the assessor must furnish the taxpayer with such other factors and the addresses of such other property used in making the determination of value.
(2) The assessor must within sixty days of such request but at least twenty-one business days, excluding legal holidays, prior to such taxpayer's appearance before the board of equalization make available to the taxpayer the valuation criteria and/or comparable sales that may not be subsequently changed by the assessor unless the assessor has found new evidence supporting the assessor's valuation, in which situation the assessor must provide such additional evidence to the taxpayer and the board of equalization at least twenty-one business days prior to the hearing at the board of equalization. A taxpayer who lists comparable sales on a notice of appeal may not subsequently change such sales unless the taxpayer has found new evidence supporting the taxpayer's proposed valuation in which case the taxpayer must provide such additional evidence to the assessor and board of equalization at least twenty-one business days, excluding legal holidays, prior to the hearing. If either the assessor or taxpayer does not meet the requirements of this section the board of equalization may continue the hearing to provide the parties an opportunity to review all evidence or, upon objection, refuse to consider sales not submitted in a timely manner.
[ 2018 c 24 § 1; 1994 c 301 § 46; 1973 1st ex.s. c 30 § 1.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.48 - Equalization of Assessments. › 84.48.200 - Rules.

RCW 84.48.200
Rules.
The department of revenue shall make such rules consistent with this chapter as shall be necessary or desirable to permit its effective administration. The rules may provide for changes of venue for the various boards of equalization.
[ 1988 c 222 § 26.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.52 - Levy of Taxes. › 84.52.018 - Calculation of tax levy rates when the assessment of highly valued property is in dispute.

RCW 84.52.018
Calculation of tax levy rates when the assessment of highly valued property is in dispute.
Whenever any property value or claim for exemption or cancellation of a property assessment is appealed to the state board of tax appeals or court of competent jurisdiction and the dollar difference between the total value asserted by the taxpayer and the total value asserted by the opposing party exceeds one-fourth of one percent of the total assessed value of property in the county, the assessor shall use only that portion of the total value which is not in controversy for purposes of computing the levy rates and extending the tax on the tax roll in accordance with this chapter, unless the state board of tax appeals has issued its determination at the time of extending the tax.
When the state board of tax appeals or court of competent jurisdiction makes its final determination, the proper amount of tax shall be extended and collected for each taxing district if this has not already been done. The amount of tax collected and extended shall include interest at the rate of nine percent per year on the amount of the board's final determination minus the amount not in controversy. The interest shall accrue from the date the taxes on the amount not in controversy were first due and payable. Any amount extended in excess of that permitted by chapter 84.55 RCW shall be held in abeyance and used to reduce the levy rates of the next succeeding levy.
[ 1994 c 124 § 37; 1989 c 378 § 15; 1987 c 156 § 1.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.52 - Levy of Taxes. › 84.52.020 - City and district budgets to be filed with county legislative authority.

RCW 84.52.020
City and district budgets to be filed with county legislative authority.
It shall be the duty of the city council or other governing body of every city, other than a city having a population of three hundred thousand or more, the board of directors of school districts of the first class, the superintendent of each educational service district for each constituent second-class school district, commissioners of port districts, commissioners of metropolitan park districts, and of all officials or boards of taxing districts within or coextensive with any county required by law to certify to the county legislative authority, for the purpose of levying district taxes, budgets or estimates of the amounts to be raised by taxation on the assessed valuation of the property in the city or district, through their chair and clerk, or secretary, to make and file such certified budget or estimates with the clerk of the county legislative authority on or before the thirtieth day of November.
[ 2005 c 52 § 1; 1994 c 81 § 85; 1988 c 222 § 27; 1975-'76 2nd ex.s. c 118 § 33; 1975 c 43 § 33; 1961 c 15 § 84.52.020. Prior: 1939 c 37 § 1; 1925 ex.s. c 130 § 75; RRS § 11236; prior: 1909 c 138 § 1; 1893 c 71 §§ 2, 3.]
NOTES:
Severability—1975-'76 2nd ex.s. c 118: See note following RCW 28A.505.010.
Effective date—Severability—1975 c 43: See notes following RCW 28A.535.050.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.52 - Levy of Taxes. › 84.52.025 - Budgets of taxing districts filed with county commissioners to indicate estimate of cash balance.

RCW 84.52.025
Budgets of taxing districts filed with county commissioners to indicate estimate of cash balance.
The governing body of all taxing districts within or coextensive with any county, which are required by law to certify to a board of county commissioners, for the purpose of levying district taxes, budgets or estimates of the amounts to be raised by taxation on the assessed valuation of the property in the district, shall clearly indicate an estimate of cash balance at the beginning and ending of each budget period in said budget or estimate.
[ 1961 c 52 § 1.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.52 - Levy of Taxes. › 84.52.030 - Time of levy.

RCW 84.52.030
Time of levy.
For the purpose of raising revenue for state, county, and other taxing district purposes, the county legislative authority of each county, and all other officials or boards authorized by law to levy taxes for taxing district purposes, must levy taxes on all the taxable property in the county or district, as the case may be, sufficient for such purposes, and within the limitations permitted by law.
[ 2010 c 106 § 312; 1994 c 124 § 38; 1961 c 15 § 84.52.030. Prior: 1927 c 303 § 1; 1925 ex.s. c 130 § 77; RRS § 11238; prior: 1903 c 165 § 1; 1897 c 71 § 63; 1893 c 124 § 64; 1890 p 559 § 78; Code 1881 § 2880.]
NOTES:
Effective date—2010 c 106: See note following RCW 35.102.145.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.52 - Levy of Taxes. › 84.52.040 - Levies to be made on assessed valuation.

RCW 84.52.040
Levies to be made on assessed valuation.
Whenever any taxing district or the officers thereof shall, pursuant to any provision of law or of its charter or ordinances, levy any tax, the assessed value of the property of such taxing district shall be taken and considered as the taxable value upon which such levy shall be made.
[ 1961 c 15 § 84.52.040. Prior: 1919 c 142 § 3; RRS § 11228.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.52 - Levy of Taxes. › 84.52.044 - Limitations upon regular property tax levies—Participating fire protection jurisdictions.

RCW 84.52.044
Limitations upon regular property tax levies—Participating fire protection jurisdictions.
(1) If a fire protection district is a participating fire protection jurisdiction in a regional fire protection service authority, the regular property tax levies of the fire protection district are limited as follows:
(a) The regular levy of the district under RCW 52.16.130 shall not exceed fifty cents per thousand dollars of assessed value of taxable property in the district less the amount of any levy imposed by the authority under RCW 52.26.140(1)(a);
(b) The levy of the district under RCW 52.16.140 shall not exceed fifty cents per thousand dollars of assessed value of taxable property in the district less the amount of any levy imposed by the authority under RCW 52.26.140(1)(b); and
(c) The levy of the district under RCW 52.16.160 shall not exceed fifty cents per thousand dollars of assessed value of taxable property in the district less the amount of any levy imposed by the authority under RCW 52.26.140(1)(c).
(2) If a city or town is a participating fire protection jurisdiction in a regional fire protection service authority, the regular levies of the city or town shall not exceed the applicable rates provided in RCW 27.12.390, 52.04.081, and 84.52.043(1) less the aggregate rates of any regular levies made by the authority under RCW 52.26.140(1).
(3) If a port district is a participating fire protection jurisdiction in a regional fire protection service authority, the regular levy of the port district under RCW 53.36.020 shall not exceed forty-five cents per thousand dollars of assessed value of taxable property in the district less the aggregate rates of any regular levies imposed by the authority under RCW 52.26.140(1).
(4) For purposes of this section, the following definitions apply:
(a) "Fire protection jurisdiction" means a fire protection district, city, town, Indian tribe, or port district; and
(b) "Participating fire protection jurisdiction" means a fire protection district, city, town, Indian tribe, or port district that is represented on the governing board of a regional fire protection service authority or annexed into a regional fire protection service authority.
[ 2011 c 271 § 3; 2011 c 141 § 4; 2004 c 129 § 20.]
NOTES:
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.52 - Levy of Taxes. › 84.52.050 - Limitation of levies.

RCW 84.52.050
Limitation of levies.
Except as hereinafter provided, the aggregate of all tax levies upon real and personal property by the state and all taxing districts, now existing or hereafter created, shall not in any year exceed one percentum of the true and fair value of such property in money: PROVIDED, HOWEVER, That nothing herein shall prevent levies at the rates now provided by law by or for any port or public utility district. The term "taxing district" for the purposes of this section shall mean any political subdivision, municipal corporation, district, or other governmental agency authorized by law to levy, or have levied for it, ad valorem taxes on property, other than a port or public utility district. Such aggregate limitation or any specific limitation imposed by law in conformity therewith may be exceeded only as authorized by law and in conformity with the provisions of Article VII, section 2(a), (b), or (c) of the Constitution of the state of Washington.
Nothing herein contained shall prohibit the legislature from allocating or reallocating the authority to levy taxes between the taxing districts of the state and its political subdivisions in a manner which complies with the aggregate tax limitation set forth in this section.
[ 1973 1st ex.s. c 194 § 1; 1973 c 2 § 1 (Initiative Measure No. 44, approved November 7, 1972). Prior: 1972 ex.s. c 124 § 8; 1971 ex.s. c 299 § 24; 1970 ex.s. c 92 § 5; 1970 ex.s. c 8 § 4; prior: 1969 ex.s. c 262 § 65; 1969 ex.s. c 216 § 1; 1967 ex.s. c 133 § 3; 1961 c 143 § 1; 1961 c 15 § 84.52.050; prior: 1957 c 262 § 1; 1953 c 175 § 1; 1951 2nd ex.s. c 23 § 2; 1951 c 255 § 1, part; 1950 ex.s. c 11 § 1, part; 1945 c 253 § 1, part; 1941 c 176 § 1, part; 1939 c 83 § 1, part; 1939 c 2 (Initiative Measure No. 129); 1937 c 1 (Initiative Measure No. 114); 1935 c 2 (Initiative Measure No. 94); 1933 c 4 (Initiative Measure No. 64); cf. RRS § 11238, 11238-1a, 11238-1b, 11238-1c, 11238-1d; Rem. Supp. 1941 § 11238; Rem. Supp. 1945 § 11238-1e.]
NOTES:
Effective date—Severability—1972 ex.s. c 124: See notes following RCW 28A.150.250.
Effective date—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.
Intent—Effective date—Application—1970 ex.s. c 92: See notes following RCW 84.52.010.
Limitation on levies: State Constitution Art. 7 § 2.
State levy for support of common schools: RCW 84.52.065 and 84.52.067.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.52 - Levy of Taxes. › 84.52.0502 - Rules for administration.

RCW 84.52.0502
Rules for administration.
The department of revenue shall adopt such rules consistent with chapter 274, Laws of 1988 as shall be necessary or desirable to permit its effective administration.
[ 2000 c 103 § 29; 1988 c 274 § 9.]
NOTES:
Purpose—Severability—1988 c 274: See notes following RCW 84.52.010.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.52 - Levy of Taxes. › 84.52.054 - Excess levies—Ballot contents—Eventual dollar rate on tax rolls.

RCW 84.52.054
Excess levies—Ballot contents—Eventual dollar rate on tax rolls.
The additional tax provided for in Article VII, section 2 of the state Constitution, and specifically authorized by RCW 84.52.052, 84.52.053, 84.52.0531, and 84.52.130, shall be set forth in terms of dollars on the ballot of the proposition to be submitted to the voters, together with an estimate of the dollar rate of tax levy that will be required to produce the dollar amount; and the county assessor, in spreading this tax upon the rolls, shall determine the eventual dollar rate required to produce the amount of dollars so voted upon, regardless of the estimate of dollar rate of tax levy carried in said proposition. In the case of a school district or fire protection district proposition for a particular period, the dollar amount and the corresponding estimate of the dollar rate of tax levy shall be set forth for each of the years in that period. The dollar amount for each annual levy in the particular period may be equal or in different amounts.
[ 2007 c 54 § 27; 1986 c 133 § 2; 1977 ex.s. c 325 § 2; 1977 c 4 § 2; 1973 1st ex.s. c 195 § 103; 1961 c 15 § 84.52.054. Prior: 1955 c 105 § 1.]
NOTES:
Severability—2007 c 54: See note following RCW 82.04.050.
Contingent effective date—1986 c 133: See note following RCW 84.52.053.
Severability—Effective date—1977 ex.s. c 325: See notes following RCW 84.52.052.
Severability—1977 c 4: See note following RCW 84.52.052.
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 84.52 - Levy of Taxes. › 84.52.056 - Excess levies for capital purposes authorized.

RCW 84.52.056
Excess levies for capital purposes authorized.
(1) Any municipal corporation otherwise authorized by law to issue general obligation bonds for capital purposes may, at an election duly held after giving notice thereof as required by law, authorize the issuance of general obligation bonds for capital purposes only, which does not include the replacement of equipment, and provide for the payment of the principal and interest of such bonds by annual levies in excess of the tax limitations contained in RCW 84.52.050 to 84.52.056, inclusive and RCW 84.52.043. Such an election may not be held more often than twice a calendar year, and the proposition to issue any such bonds and to exceed the tax limitation must receive the affirmative vote of a three-fifths majority of those voting on the proposition and the total number of persons voting at the election must constitute not less than forty percent of the voters in the municipal corporation who voted at the last preceding general state election.
(2) Any taxing district has the right by vote of its governing body to refund any general obligation bonds of said district issued for capital purposes only, and to provide for the interest thereon and amortization thereof by annual levies in excess of the tax limitations provided for in RCW 84.52.050 to 84.52.056, inclusive and RCW 84.52.043.
(3) For the purposes of this section, "bond" includes a municipal corporation's obligation to make payments to the state in connection with a financing contract entered into by the state by or on behalf of a municipal corporation under chapter 39.94 RCW.
[ 2010 c 115 § 3; 1973 1st ex.s. c 195 § 104; 1973 1st ex.s. c 195 § 148; 1961 c 15 § 84.52.056. Prior: 1959 c 290 § 2; 1951 2nd ex.s. c 23 § 4; prior: 1951 c 255 § 1, part; 1950 ex.s. c 11 § 1, part; 1945 c 253 § 1, part; 1941 c 176 § 1, part; 1939 c 83 § 1, part; 1939 c 2 (Init. Meas. No. 129); 1937 c 1 (Init. Meas. No. 114); 1935 c 2 (Init. Meas. No. 94); 1933 c 4 (Init. Meas. No. 64); Rem. Supp. 1945 § 11238-1e, part.]
NOTES:
Authority—2010 c 115: See note following RCW 39.94.030.
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 84.52 - Levy of Taxes. › 84.52.058 - School districts with high/nonhigh relationship.

RCW 84.52.058
School districts with high/nonhigh relationship.
For districts in a high/nonhigh relationship, if the high school district is subject to the maximum per pupil limit under RCW 84.52.0531, the high school district's maximum levy amount must be reduced by an amount equal to the estimated amount of the nonhigh payment due to the high school district under RCW 28A.545.030(3) and 28A.545.050 for the school year commencing the year of the levy.
[ 2018 c 266 § 305.]