Title 84 - Property taxes
- 84.04 - Definitions.
- 84.04.010 - Introductory.
- 84.04.020 - "Assessed valuation of taxable property," and similar terms.
- 84.04.030 - "Assessed value of property."
- 84.04.040 - "Assessment year," "fiscal year."
- 84.04.045 - "County auditor."
- 84.04.047 - "Department."
- 84.04.050 - "Householder."
- 84.04.055 - "Legal description."
- 84.04.060 - "Money," "moneys."
- 84.04.065 - Number and gender.
- 84.04.070 - "Oath," "swear."
- 84.04.075 - "Person."
- 84.04.080 - "Personal property."
- 84.04.090 - "Real property."
- 84.04.095 - Classification of components of irrigation systems.
- 84.04.100 - "Tax" and derivatives.
- 84.04.120 - "Taxing district."
- 84.04.130 - "Tract," "lot," etc.
- 84.04.140 - "Regular property taxes," "regular property tax levies."
- 84.04.150 - "Computer software" and related terms.
- 84.04.900 - Construction -- Title applicable to state registered domestic partnerships -- 2009 c 521.
- 84.08 - General powers and duties of department of revenue.
- 84.08.005 - Adoption of provisions of chapter 82.01 RCW.
- 84.08.010 - Powers of department of revenue -- General supervision -- Rules and processes -- Visitation of counties.
- 84.08.020 - Additional powers -- To advise county and local officers -- Books and blanks -- Reports.
- 84.08.030 - Additional powers -- To test work of assessors -- Supplemental assessment lists -- Audits.
- 84.08.040 - Additional powers -- To keep valuation records -- Access to files of other public offices.
- 84.08.050 - Additional powers -- Access to books and records -- Hearings -- Investigation of complaints.
- 84.08.060 - Additional powers -- Power over county boards of equalization -- Reconvening -- Limitation on increase in property value in appeals to board of tax appeals from county board of equalizatio
- 84.08.070 - Rules and regulations authorized.
- 84.08.080 - Department to decide questions of interpretation.
- 84.08.115 - Department to prepare explanation of property tax system.
- 84.08.120 - Duty to obey orders of department of revenue.
- 84.08.130 - Appeals from county board of equalization to board of tax appeals -- Notice.
- 84.08.140 - Appeals from levy of taxing district to department of revenue.
- 84.08.190 - Assessors to meet with department of revenue.
- 84.08.210 - Confidentiality and privilege of tax information -- Exceptions -- Penalty.
- 84.09 - General provisions.
- 84.09.010 - Nomenclature -- Taxes designated as taxes of year in which payable.
- 84.09.020 - Abbreviations authorized.
- 84.09.030 - Taxing district boundaries -- Establishment.
- 84.09.035 - Withdrawal of certain areas of a library district, metropolitan park district, fire protection district, or public hospital district -- Date effective.
- 84.09.037 - School district boundary changes.
- 84.09.040 - Penalty for nonperformance of duty by county officers.
- 84.09.050 - Fees and costs allowed in civil actions against county officers.
- 84.09.060 - Property tax advisor.
- 84.09.070 - Authority of operating agencies to levy taxes.
- 84.12 - Assessment and taxation of public utilities.
- 84.12.200 - Definitions.
- 84.12.210 - Property used but not owned deemed sole operating property of owning company.
- 84.12.220 - Jurisdiction to determine operating, nonoperating property.
- 84.12.230 - Annual reports to be filed.
- 84.12.240 - Access to books and records.
- 84.12.250 - Depositions may be taken.
- 84.12.260 - Default valuation by department of revenue -- Penalty -- Estoppel.
- 84.12.270 - Annual assessment -- Sources of information.
- 84.12.280 - Classification of real and personal property.
- 84.12.300 - Valuation of interstate utility -- Apportionment of system value to state.
- 84.12.310 - Deduction of nonoperating property.
- 84.12.320 - Persons bound by notice.
- 84.12.330 - Assessment roll -- Notice of valuation.
- 84.12.340 - Hearings on assessment, time and place of.
- 84.12.350 - Apportionment of value by department of revenue.
- 84.12.360 - Basis of apportionment.
- 84.12.370 - Certification to county assessor -- Entry upon tax rolls.
- 84.12.380 - Assessment of nonoperating property.
- 84.12.390 - Rules and regulations.
- 84.14 - New and rehabilitated multiple-unit dwellings in urban centers.
- 84.14.005 - Findings.
- 84.14.007 - Purpose.
- 84.14.010 - Definitions.
- 84.14.020 - Exemption -- Duration -- Valuation.
- 84.14.030 - Application -- Requirements.
- 84.14.040 - Designation of residential targeted area -- Criteria -- Local designation -- Hearing -- Standards, guidelines.
- 84.14.050 - Application -- Procedures.
- 84.14.060 - Approval -- Required findings.
- 84.14.070 - Processing -- Approval -- Denial -- Appeal.
- 84.14.080 - Fees.
- 84.14.090 - Filing requirements upon completion -- Owner, city -- Determination by city -- Notice of intention of city not to file -- Extension of deadline -- Appeal.
- 84.14.100 - Report -- Filing.
- 84.14.110 - Cancellation of exemption -- Notice by owner of change in use -- Additional tax -- Penalty -- Interest -- Lien -- Notice of cancellation -- Appeal -- Correction of tax rolls.
- 84.14.900 - Severability -- 1995 c 375.
- 84.16 - Assessment and taxation of private car companies.
- 84.16.010 - Definitions.
- 84.16.020 - Annual statement of private car companies.
- 84.16.030 - Annual statement of railroad companies.
- 84.16.032 - Access to books and records.
- 84.16.034 - Depositions may be taken, when.
- 84.16.036 - Default valuation by department of revenue -- Penalty -- Estoppel.
- 84.16.040 - Annual assessment -- Sources of information.
- 84.16.050 - Basis of valuation -- Apportionment of system value to state.
- 84.16.090 - Assessment roll -- Notice of valuation.
- 84.16.100 - Hearings, time and place of.
- 84.16.110 - Apportionment of value to counties by department of revenue.
- 84.16.120 - Basis of apportionment.
- 84.16.130 - Certification to county assessors -- Apportionment to taxing districts -- Entry upon tax rolls.
- 84.16.140 - Assessment of nonoperating property.
- 84.20 - Easements of public utilities.
- 84.26 - Historic property.
- 84.26.010 - Legislative findings.
- 84.26.020 - Definitions.
- 84.26.030 - Special valuation criteria.
- 84.26.040 - Application -- Fees.
- 84.26.050 - Referral of application to local review board -- Agreement -- Approval or denial.
- 84.26.060 - Notice to assessor of approval -- Certification and filing -- Notation of special valuation.
- 84.26.070 - Valuation.
- 84.26.080 - Duration of special valuation -- Notice of disqualification.
- 84.26.090 - Disqualification for valuation -- Additional tax -- Lien -- Exceptions from additional tax.
- 84.26.100 - Payment of additional tax -- Distribution.
- 84.26.110 - Special valuation -- Request for assistance from state historic preservation officer authorized.
- 84.26.120 - Rules.
- 84.26.130 - Appeals from decisions on applications.
- 84.26.900 - Severability -- 1985 c 449.
- 84.33 - Timber and forest lands.
- 84.33.010 - Legislative findings.
- 84.33.035 - Definitions.
- 84.33.040 - Timber exempt from ad valorem taxation.
- 84.33.041 - State excise tax on harvesters of timber imposed -- Credit for county tax -- Deposit of moneys in timber tax distribution account.
- 84.33.046 - Excise tax rate July 1, 1988, and thereafter.
- 84.33.051 - County excise tax on harvesters of timber authorized -- Rate -- Administration and collection -- Deposit of moneys in timber tax distribution account -- Use.
- 84.33.074 - Excise tax on harvesters of timber -- Calculation of tax by small harvesters -- Election -- Filing form.
- 84.33.075 - Excise tax on harvesters of timber -- Exemption for certain nonprofit organizations, associations, or corporations.
- 84.33.077 - Credit for property taxes paid on timber on public land.
- 84.33.0775 - Timber harvest tax credit.
- 84.33.0776 - Timber harvest excise tax agreement credit.
- 84.33.078 - Harvesting and marketing costs for state or local government harvests.
- 84.33.081 - Distributions from timber tax distribution account -- Distributions from county timber tax account.
- 84.33.086 - Payment of tax.
- 84.33.088 - Reporting requirements on timber purchase.
- 84.33.089 - Estimates of harvestable public forest land -- Adjustments.
- 84.33.091 - Tables of stumpage values -- Revised tables -- Legislative review -- Appeal.
- 84.33.096 - Application of excise taxes' administrative provisions and definitions.
- 84.33.130 - Forest land valuation -- Application by owner that land be designated and valued as forest land -- Hearing -- Rules -- Approval, denial of application -- Appeal.
- 84.33.140 - Forest land valuation -- Notation of forest land designation upon assessment and tax rolls -- Notice of continuance -- Removal of designation -- Compensating tax.
- 84.33.145 - Compensating tax.
- 84.33.170 - Application of chapter to Christmas trees.
- 84.33.175 - Application of tax -- Sale of land to governmental agency with reservation of rights to timber -- Conveyance by governmental agency of trees.
- 84.33.200 - Legislative review of timber tax system -- Information and data to be furnished.
- 84.33.210 - Forest land valuation -- Special benefit assessments.
- 84.33.220 - Forest land valuation -- Withdrawal from designation or change in use -- Liability.
- 84.33.230 - Forest land valuation -- Change in designation -- Notice.
- 84.33.240 - Forest land valuation -- Change in classification or use -- Application of payments.
- 84.33.250 - Forest land valuation -- Special benefit assessments.
- 84.33.260 - Forest land valuation -- Withdrawal from designation or change in use -- Benefit assessments.
- 84.33.270 - Forest land valuation -- Government future development right -- Conserving forest land -- Exemptions.
- 84.33.280 - Applicant for forest riparian easement program -- Department to rely on certain documents.
- 84.34 - Open space, agricultural, timber lands -- Current use -- Conservation futures.
- 84.34.010 - Legislative declaration.
- 84.34.020 - Definitions.
- 84.34.030 - Applications for current use classification -- Forms -- Fee -- Times for making.
- 84.34.035 - Applications for current use classification -- Approval or denial -- Appeal -- Duties of assessor upon approval.
- 84.34.037 - Applications for current use classification -- To whom made -- Factors -- Review.
- 84.34.041 - Application for current use classification -- Forms -- Public hearing -- Approval or denial.
- 84.34.050 - Notice of approval or disapproval -- Procedure when approval granted.
- 84.34.055 - Open space priorities -- Open space plan and public benefit rating system.
- 84.34.060 - Determination of true and fair value of classified land -- Computation of assessed value.
- 84.34.065 - Determination of true and fair value of farm and agricultural land -- Definitions.
- 84.34.070 - Withdrawal from classification.
- 84.34.080 - Change in use.
- 84.34.090 - Extension of additional tax and penalties on tax roll -- Lien.
- 84.34.100 - Payment of additional tax, penalties, and/or interest.
- 84.34.108 - Removal of classification -- Factors -- Notice of continuance -- Additional tax -- Lien -- Delinquencies -- Exemptions.
- 84.34.111 - Remedies available to owner liable for additional tax.
- 84.34.121 - Information required.
- 84.34.131 - Valuation of timber not affected.
- 84.34.141 - Rules and regulations.
- 84.34.145 - Advisory committee.
- 84.34.150 - Reclassification of land classified under prior law which meets definition of farm and agricultural land.
- 84.34.155 - Reclassification of land classified as timber land which meets definition of forest land under chapter 84.33 RCW.
- 84.34.160 - Information on current use classification -- Publication and dissemination.
- 84.34.200 - Acquisition of open space, etc., land or rights to future development by counties, cities, or metropolitan municipal corporations -- Legislative declaration -- Purposes.
- 84.34.210 - Acquisition of open space, land, or rights to future development by certain entities -- Authority to acquire -- Conveyance or lease back.
- 84.34.220 - Acquisition of open space, land, or rights to future development by certain entities -- Developmental rights -- "Conservation futures" -- Acquisition -- Restrictions.
- 84.34.230 - Acquisition of open space, etc., land or rights to future development by certain entities -- Additional property tax levy authorized.
- 84.34.240 - Acquisition of open space, etc., land or rights to future development by certain entities -- Conservation futures fund -- Additional requirements, authority.
- 84.34.250 - Nonprofit nature conservancy corporation or association defined.
- 84.34.300 - Special benefit assessments for farm and agricultural land or timber land -- Legislative findings -- Purpose.
- 84.34.310 - Special benefit assessments for farm and agricultural land or timber land -- Definitions.
- 84.34.320 - Special benefit assessments for farm and agricultural land or timber land -- Exemption from assessment -- Procedures relating to exemption -- Constructive notice of potential liability --
- 84.34.330 - Special benefit assessments for farm and agricultural land or timber land -- Withdrawal from classification or change in use -- Liability -- Amount -- Due date -- Lien.
- 84.34.340 - Special benefit assessments for farm and agricultural land or timber land -- Withdrawal or removal from classification -- Notice to local government -- Statement to owner of amounts payabl
- 84.34.350 - Special benefit assessments for farm and agricultural land -- Use of payments collected.
- 84.34.360 - Special benefit assessments for farm and agricultural land or timber land -- Rules to implement RCW 84.34.300 through 84.34.380.
- 84.34.370 - Special benefit assessments for farm and agricultural land or timber land -- Assessments due on land withdrawn or changed.
- 84.34.380 - Special benefit assessments for farm and agricultural land or timber land -- Application of exemption to rights and interests preventing nonagricultural or nonforest uses.
- 84.34.390 - Application -- Chapter 79.44 RCW -- Assessments against public lands.
- 84.34.900 - Severability -- 1970 ex.s. c 87.
- 84.34.910 - Effective date -- 1970 ex.s. c 87.
- 84.34.920 - Severability -- 1971 ex.s. c 243.
- 84.34.921 - Severability -- 1973 1st ex.s. c 212.
- 84.34.922 - Severability -- 1979 c 84.
- 84.34.923 - Effective date -- 1992 c 69.
- 84.36 - Exemptions.
- 84.36.800 - Definitions.
- 84.36.805 - Conditions for obtaining exemptions by nonprofit organizations, associations, or corporations.
- 84.36.810 - Cessation of use under which exemption granted -- Collection of taxes.
- 84.36.812 - Additional tax payable at time of sale -- Appeal of assessed values.
- 84.36.813 - Change in use -- Duty to notify county assessor -- Examination -- Recommendation.
- 84.36.815 - Tax exempt status -- Initial application -- Renewal.
- 84.36.820 - Renewal notice for exempt property -- Failure to file before due date, effect.
- 84.36.825 - Late filing penalty.
- 84.36.830 - Review of applications for exemption -- Procedure -- Approval or denial -- Notice.
- 84.36.833 - Application for exemption or renewal may include all contiguous exempt property.
- 84.36.835 - List of exempt properties to be prepared and furnished each county assessor.
- 84.36.840 - Statements -- Reports -- Information -- Filing -- Requirements.
- 84.36.845 - Revocation of exemption approved or renewed due to inaccurate information.
- 84.36.850 - Review -- Appeals.
- 84.36.855 - Property changing from exempt to taxable status -- Procedure.
- 84.36.860 - Public notice of provisions of act.
- 84.36.865 - Rules and regulations.
- 84.36.900 - Severability -- 1973 2nd ex.s. c 40.
- 84.36.905 - Effective date -- Construction -- 1973 2nd ex.s. c 40.
- 84.37 - Property tax deferral program.
- 84.37.010 - Findings -- Intent.
- 84.37.020 - Definitions.
- 84.37.030 - Deferral program qualifications.
- 84.37.040 - Deferral program administration.
- 84.37.050 - Renewals -- Requirement to reside on property.
- 84.37.060 - Right to defer not reduced by contract or agreement.
- 84.37.070 - State lien on property.
- 84.37.080 - Conditions under which deferment ends.
- 84.37.090 - Applicable statutory provisions.
- 84.37.900 - Severability -- 2007 sp.s. c 2.
- 84.37.901 - Application -- 2007 sp.s. c 2.
- 84.37.902 - Review by the joint legislative audit and review committee.
- 84.37.903 - Effective date -- 2007 sp.s. c 2.
- 84.38 - Deferral of special assessments and/or property taxes.
- 84.38.010 - Legislative finding and purpose.
- 84.38.020 - Definitions.
- 84.38.030 - Conditions and qualifications for claiming deferral.
- 84.38.040 - Declaration to defer special assessments and/or real property taxes -- Filing -- Contents -- Appeal.
- 84.38.050 - Renewal of deferral -- Forms -- Notice to renew -- Limitation upon special assessment deferral amount.
- 84.38.060 - Declaration of deferral by agent, guardian, etc.
- 84.38.070 - Ceasing to reside permanently on property subject to deferral declaration.
- 84.38.080 - Right to deferral not reduced by contract or agreement.
- 84.38.090 - Procedure where residence under mortgage or purchase contract.
- 84.38.100 - Lien of state, mortgage or purchase contract holder -- Priority -- Amount -- Interest.
- 84.38.110 - Duties of county assessor.
- 84.38.120 - Payments to local improvement or taxing districts.
- 84.38.130 - When deferred assessments or taxes become payable.
- 84.38.140 - Collection of deferred assessments or taxes.
- 84.38.150 - Election to continue deferral by surviving spouse or surviving domestic partner.
- 84.38.160 - Payment of part or all of deferred taxes authorized.
- 84.38.170 - Collection of personal property taxes not affected.
- 84.38.180 - Forms -- Rules and regulations.
- 84.38.900 - Severability -- 1975 1st ex.s. c 291.
- 84.38.910 - Effective dates -- 1975 1st ex.s. c 291.
- 84.39 - Property tax exemption -- Widows or widowers of veterans.
- 84.39.010 - Exemption authorized -- Qualifications.
- 84.39.020 - Filing claim for exemption -- Requirements.
- 84.39.030 - Continued eligibility -- Renewal forms.
- 84.39.040 - Agent or guardian filing claim on behalf of claimant.
- 84.39.050 - Failure to reside on property -- Repayment.
- 84.39.060 - Determination of assistance -- Biennial budget request.
- 84.40 - Listing of property.
- 84.40.020 - Assessment date -- Average inventory basis may be used -- Public inspection of listing, documents, and records.
- 84.40.025 - Access to property required.
- 84.40.030 - Basis of valuation, assessment, appraisal -- One hundred percent of true and fair value -- Exceptions -- Leasehold estates -- Real property -- Appraisal -- Comparable sales.
- 84.40.0301 - Determination of value by public official -- Review -- Revaluation -- Presumptions.
- 84.40.031 - Valuation of timber and timberlands -- Criteria established.
- 84.40.032 - Valuation of timber and timberlands -- "Timberlands" defined and declared lands devoted to reforestation.
- 84.40.033 - Valuation of timber and timberlands -- Legislative findings.
- 84.40.036 - Valuation of vessels -- Apportionment.
- 84.40.037 - Valuation of computer software -- Embedded software.
- 84.40.038 - Petition county board of equalization -- Limitation on changes to time limit -- Waiver of filing deadline -- Direct appeal to state board of tax appeals.
- 84.40.039 - Reducing valuation after government restriction -- Petitioning assessor -- Establishing new valuation -- Notice -- Appeal -- Refund.
- 84.40.040 - Time and manner of listing.
- 84.40.042 - Valuation and assessment of divided or combined property.
- 84.40.045 - Notice of change in valuation of real property to be given taxpayer -- Copy to person making payments pursuant to mortgage, contract, or deed of trust -- Procedure -- Penalty.
- 84.40.060 - Personal property assessment.
- 84.40.065 - Listing of taxable ships and vessels with department -- Assessment -- Rights of review.
- 84.40.070 - Companies, associations -- Listing.
- 84.40.080 - Listing omitted property or improvements.
- 84.40.085 - Limitation period for assessment of omitted property or value -- Notification to taxpayer of omission -- Procedure.
- 84.40.090 - Taxing districts to be designated -- Separate assessments.
- 84.40.110 - Examination under oath -- Default listing.
- 84.40.120 - Oaths, who may administer -- Criminal penalty for willful false listing.
- 84.40.130 - Penalty for failure or refusal to list -- False or fraudulent listing, additional penalty.
- 84.40.150 - Sick or absent persons -- May report to board of equalization.
- 84.40.160 - Manner of listing real estate -- Maps.
- 84.40.170 - Plat of irregular subdivided tracts -- Notice to owner -- Surveys -- Costs.
- 84.40.175 - Listing of exempt property -- Proof of exemption -- Valuation of publicly owned property.
- 84.40.178 - Exempt residential property -- Maintenance of assessed valuation -- Notice of change.
- 84.40.185 - Individuals, corporations, limited liability companies, associations, partnerships, trusts, or estates required to list personalty.
- 84.40.190 - Statement of personal property.
- 84.40.200 - Listing of personalty on failure to obtain statement -- Statement of valuation to person assessed or listing -- Exemption.
- 84.40.210 - Personalty of manufacturer, listing procedure, statement -- "Manufacturer" defined.
- 84.40.220 - Merchant's personalty held for sale -- Consignment from out of state -- Nursery stock assessable as growing crops.
- 84.40.230 - Contract to purchase public land.
- 84.40.240 - Annual list of lands sold or contracted to be sold to be furnished assessor.
- 84.40.315 - Federal agencies and property taxable when federal law permits.
- 84.40.320 - Detail and assessment lists to board of equalization.
- 84.40.335 - Lists, schedules or statements to contain declaration that falsification subject to perjury.
- 84.40.340 - Verification by assessor of any list, statement, or schedule -- Confidentiality, penalty.
- 84.40.343 - Mobile homes -- Identification of.
- 84.40.344 - Mobile homes -- Avoidance of payment of tax -- Penalty.
- 84.40.350 - Assessment and taxation of property losing exempt status.
- 84.40.360 - Loss of exempt status -- Property subject to pro rata portion of taxes for remainder of year.
- 84.40.370 - Loss of exempt status -- Valuation date -- Extension on rolls.
- 84.40.380 - Loss of exempt status -- When taxes due and payable -- Dates of delinquency -- Interest.
- 84.40.390 - Loss of exempt status -- Taxes constitute lien on property.
- 84.40.405 - Rules for agricultural products and business inventories.
- 84.40.410 - Valuation and assessment of certain leasehold interests.
- 84.41 - Revaluation of property.
- 84.41.010 - Declaration of policy.
- 84.41.020 - Scope of chapter.
- 84.41.030 - Revaluation program to be on continuous basis -- Revaluation schedule -- Effect of other proceedings on valuation.
- 84.41.041 - Physical inspection and valuation of taxable property required -- Adjustments during intervals based on statistical data.
- 84.41.050 - Budget, levy, to provide funds.
- 84.41.060 - Assistance by department of revenue at request of assessor.
- 84.41.070 - Finding of unsatisfactory progress -- Notice -- Duty of county legislative authority.
- 84.41.080 - Contracts for special assistance.
- 84.41.090 - Department to establish statistical methods -- Publication of rules, regulations, and guides -- Compliance required.
- 84.41.100 - Assessor may appoint deputies and engage expert appraisers.
- 84.41.110 - Appraisers to act in advisory capacity.
- 84.41.120 - Assessor to keep records -- Orders of department of revenue, compliance enjoined, remedies.
- 84.41.130 - Assessor's annual reports.
- 84.41.170 - Annual property revaluation grant account.
- 84.41.180 - Annual property revaluation grant program administration.
- 84.44 - Taxable situs.
- 84.44.010 - Situs of personalty generally.
- 84.44.020 - Gas, electric, water companies -- Mains and pipes, as personalty.
- 84.44.030 - Lumber and sawlogs.
- 84.44.050 - Personalty of automobile transportation companies -- Vessels, boats and small craft.
- 84.44.080 - Owner moving into state or to another county after January 1st.
- 84.44.090 - Disputes over situs to be determined by department of revenue.
- 84.48 - Equalization of assessments.
- 84.48.010 - County board of equalization -- Formation -- Per diem -- Meetings -- Duties -- Records -- Correction of rolls -- Extending taxes -- Change in valuation, release or commutation of taxes by
- 84.48.014 - County board of equalization -- Composition of board -- Appointment -- Qualifications.
- 84.48.018 - County board of equalization -- Chairman -- Quorum.
- 84.48.022 - County board of equalization -- Meetings.
- 84.48.026 - County board of equalization -- Terms -- Removal.
- 84.48.028 - County board of equalization -- Clerk -- Assistants.
- 84.48.032 - County board of equalization -- Appraisers.
- 84.48.034 - County board of equalization -- Duration of order.
- 84.48.036 - County board of equalization -- Annual budget.
- 84.48.038 - County board of equalization -- Legal advisor.
- 84.48.042 - County board of equalization -- Training school.
- 84.48.046 - County board of equalization -- Operating manual.
- 84.48.050 - Abstract of rolls -- State action if assessor does not transmit, when.
- 84.48.065 - Cancellation and correction of erroneous assessments and assessments on property on which land use designation is changed.
- 84.48.075 - County indicated ratio -- Determination by department -- Submission of preliminary ratio to assessor -- Rules -- Use classes -- Review of preliminary ratio -- Certification -- Examination
- 84.48.080 - Equalization of assessments -- Taxes for state purposes -- Procedure -- Levy and apportionment -- Hypothetical levy for establishing consolidated levy -- Rules -- Record.
- 84.48.110 - Transcript of proceedings to county assessors -- Delinquent tax for certain preceding years included.
- 84.48.120 - Extension of state taxes.
- 84.48.130 - Certification of assessed valuation to taxing districts.
- 84.48.140 - Property tax advisor.
- 84.48.150 - Valuation criteria including comparative sales to be made available to taxpayer -- Change.
- 84.48.200 - Rules.
- 84.52 - Levy of taxes.
- 84.52.010 - Taxes levied or voted in specific amounts -- Effect of constitutional and statutory limitations.
- 84.52.018 - Calculation of tax levy rates when the assessment of highly valued property is in dispute.
- 84.52.020 - City and district budgets to be filed with county legislative authority.
- 84.52.025 - Budgets of taxing districts filed with county commissioners to indicate estimate of cash balance.
- 84.52.030 - Time of levy.
- 84.52.040 - Levies to be made on assessed valuation.
- 84.52.043 - Limitations upon regular property tax levies.
- 84.52.044 - Limitations upon regular property tax levies -- Participating fire protection jurisdictions.
- 84.52.050 - Limitation of levies.
- 84.52.0502 - Rules for administration.
- 84.52.052 - Excess levies authorized -- When -- Procedure.
- 84.52.053 - Levies by school districts authorized -- When -- Procedure.
- 84.52.0531 - Levies by school districts -- Maximum dollar amount for maintenance and operation support -- Restrictions -- Maximum levy percentage -- Levy reduction funds -- Rules.
- 84.52.054 - Excess levies -- Ballot contents -- Eventual dollar rate on tax rolls.
- 84.52.056 - Excess levies for capital purposes authorized.
- 84.52.063 - Rural library district levies.
- 84.52.065 - State levy for support of common schools.
- 84.52.067 - State levy for support of common schools -- Disposition of funds.
- 84.52.069 - Emergency medical care and service levies.
- 84.52.070 - Certification of levies to assessor.
- 84.52.080 - Extension of taxes on rolls -- Form of certificate -- Delivery to treasurer.
- 84.52.085 - Property tax errors.
- 84.52.105 - Affordable housing levies authorized -- Declaration of emergency and plan required.
- 84.52.120 - Metropolitan park districts -- Protection of levy from prorationing -- Ballot proposition.
- 84.52.125 - Fire protection districts -- Protection from levy prorationing.
- 84.52.130 - Fire protection district excess levies.
- 84.52.135 - County levy for criminal justice purposes.
- 84.52.140 - Additional regular property tax levy authorized.
- 84.52.700 - County airport district levy authorized.
- 84.52.703 - Mosquito control district levies authorized.
- 84.52.706 - Rural county library district levy authorized.
- 84.52.709 - Intercounty rural library district levy authorized.
- 84.52.712 - Reduction of city levy if part of library district.
- 84.52.713 - Island library district levy authorized.
- 84.52.718 - Levy by receiver of disincorporated city authorized.
- 84.52.719 - Second-class city levies.
- 84.52.721 - Unclassified city sewer fund levy authorized.
- 84.52.724 - City accident fund levy authorized.
- 84.52.727 - City emergency fund levy authorized.
- 84.52.730 - City lowlands and waterway projects levy authorized.
- 84.52.733 - Metropolitan municipal corporation levy authorized.
- 84.52.736 - Metropolitan park district levy authorized.
- 84.52.739 - Code city accident fund levy authorized.
- 84.52.742 - County lands assessment fund levy authorized.
- 84.52.745 - General county levy authorized.
- 84.52.749 - County rail district tax levies authorized.
- 84.52.750 - Solid waste disposal district -- Excess levies authorized.
- 84.52.751 - County hospital maintenance levy authorized.
- 84.52.754 - Park and recreation service area levies authorized.
- 84.52.757 - Park and recreation district levies authorized.
- 84.52.760 - County road fund levy authorized.
- 84.52.761 - Road and bridge service district levies authorized.
- 84.52.763 - City firemen's pension fund levy authorized.
- 84.52.769 - Reduction of city levy if part of fire protection district.
- 84.52.772 - Fire protection district levies authorized.
- 84.52.775 - Port district levies authorized.
- 84.52.778 - Public utility district levy authorized.
- 84.52.784 - Water-sewer district levies authorized.
- 84.52.786 - Cultural arts, stadium and convention district tax levies authorized.
- 84.52.787 - Cemetery district levy authorized.
- 84.52.790 - Public hospital district levy authorized.
- 84.52.793 - Air pollution control agency levy authorized.
- 84.52.799 - Veteran's relief fund levy authorized.
- 84.52.802 - Acquisition of open space, etc., land or rights to future development by certain entities -- Property tax levy authorized.
- 84.52.808 - River improvement fund levy authorized.
- 84.52.811 - Intercounty river control agreement levy authorized.
- 84.52.814 - Flood control zone district levy authorized.
- 84.52.817 - Irrigation and rehabilitation district special assessment authorized.
- 84.52.820 - Reclamation district levy authorized.
- 84.52.823 - Levy for tax refund funds.
- 84.55 - Limitations upon regular property taxes.
- 84.55.005 - Definitions.
- 84.55.010 - Limitations prescribed.
- 84.55.0101 - Limit factor -- Authorization for taxing district to use one hundred one percent or less -- Ordinance or resolution.
- 84.55.015 - Restoration of regular levy.
- 84.55.020 - Limitation upon first levy for district created from consolidation.
- 84.55.030 - Limitation upon first levy following annexation.
- 84.55.035 - Inapplicability of limitation to newly-formed taxing district created other than by consolidation or annexation.
- 84.55.040 - Increase in statutory dollar rate limitation.
- 84.55.045 - Applicability of chapter to levy by port district for industrial development district purposes.
- 84.55.047 - Applicability of chapter to community revitalization financing increment areas.
- 84.55.050 - Election to authorize increase in regular property tax levy -- Limited propositions -- Procedure.
- 84.55.060 - Rate rules -- Educational program -- Other necessary action.
- 84.55.070 - Inapplicability of chapter to levies for certain purposes.
- 84.55.092 - Protection of future levy capacity.
- 84.55.100 - Determination of limitations.
- 84.55.110 - Withdrawal of certain areas of a library district, metropolitan park district, fire protection district, or public hospital district -- Calculation of taxes due.
- 84.55.120 - Public hearing -- Taxing district's revenue sources -- Adoption of tax increase by ordinance or resolution.
- 84.55.125 - Limitation adjustment for certain leasehold interests.
- 84.56 - Collection of taxes.
- 84.56.010 - Establishment of tax rolls by treasurer -- Public record -- Tax roll account -- Authority to receive, collect taxes.
- 84.56.020 - Taxes collected by treasurer -- Dates of delinquency -- Tax statement notice concerning payment by check -- Interest -- Penalties -- Extensions during state of emergency.
- 84.56.022 - Tax statement to show voter-approved levies.
- 84.56.025 - Waiver of interest and penalties -- Circumstances -- Provision of death certificate and affidavit for certain waivers.
- 84.56.035 - Special assessments, excise taxes, or rates and charges -- Collection by county treasurer authorized.
- 84.56.050 - Treasurer's duties on receiving rolls -- Notice of taxes due.
- 84.56.060 - Tax receipts -- Current tax only may be paid.
- 84.56.070 - Personal property -- Distraint and sale, notice, property incapable of manual delivery, property about to be removed or disposed of.
- 84.56.075 - Issuance of warrant by court for property subject to distraint.
- 84.56.090 - Distraint and sale of property about to be removed, dissipated, sold, or disposed of -- Computation of taxes, entry on rolls, tax liens.
- 84.56.120 - Removal of property from county or state after assessment without paying tax.
- 84.56.150 - Removal of personalty -- Certification of tax by treasurer.
- 84.56.160 - Certification of statement of taxes and delinquency.
- 84.56.170 - Collection of certified taxes -- Remittance.
- 84.56.200 - Removal of timber or improvements on which tax is delinquent -- Penalty.
- 84.56.210 - Severance of standing timber assessed as realty -- Timber tax may be collected as personalty tax.
- 84.56.220 - Lien of personalty tax follows insurance.
- 84.56.230 - Monthly distribution of taxes collected.
- 84.56.240 - Cancellation of uncollectible personalty taxes.
- 84.56.250 - Penalty for willful noncollection or failure to file delinquent list.
- 84.56.260 - Continuing responsibility to collect taxes, special assessments, fees, rates, or other charges.
- 84.56.270 - Court cancellation of personalty taxes more than four years delinquent.
- 84.56.280 - Settlement with state for state taxes -- Penalty.
- 84.56.290 - Adjustment with state for reduced or canceled taxes and for taxes on assessments not on the certified assessment list.
- 84.56.300 - Annual report of collections to county auditor.
- 84.56.310 - Interested person may pay real property taxes -- Limitation.
- 84.56.320 - Recovery by occupant or tenant paying realty taxes.
- 84.56.330 - Payment by mortgagee or other lien holder.
- 84.56.340 - Payment on part of parcel or tract or on undivided interest or fractional interest -- Division -- Certification -- Appeal.
- 84.56.345 - Alteration of property lines -- Payment of taxes and assessments.
- 84.56.360 - Separate ownership of improvements -- Separate payment authorized.
- 84.56.370 - Separate ownership of improvements -- Procedure for segregation of improvement tax.
- 84.56.380 - Separate ownership of improvements -- Segregation or payment not to release lien.
- 84.56.430 - Relisting and relevy of tax adjudged void.
- 84.56.440 - Ships and vessels -- Collection of taxes -- Delinquent taxes -- Valuation and assessment of unlisted ships or vessels -- Extensions during state of emergency.
- 84.60 - Lien of taxes.
- 84.60.010 - Priority of tax lien.
- 84.60.020 - Attachment of tax liens.
- 84.60.040 - Charging personalty tax against realty.
- 84.60.050 - Acquisition by governmental unit of property subject to tax lien or placement under agreement or order of immediate possession or use -- Effect.
- 84.60.070 - Acquisition by governmental unit of property subject to tax lien or placement under agreement or order of immediate possession or use -- Segregation of taxes if only part of parcel require
- 84.64 - Lien foreclosure.
- 84.64.040 - Prosecuting attorney to foreclose on request.
- 84.64.050 - Certificate to county -- Foreclosure -- Notice -- Sale of certain residential property eligible for deferral prohibited.
- 84.64.060 - Payment by interested person before day of sale.
- 84.64.070 - Redemption before day of sale -- Redemption of property of minors and legally incompetent persons.
- 84.64.080 - Foreclosure proceedings -- Judgment -- Sale -- Notice -- Form of deed -- Recording.
- 84.64.120 - Appellate review -- Deposit.
- 84.64.130 - Certified copies of records as evidence.
- 84.64.180 - Deeds as evidence -- Estoppel by judgment.
- 84.64.190 - Certified copy of deed as evidence.
- 84.64.200 - Prior taxes deemed delinquent -- County as bidder at sale -- Purchaser to pay all delinquent taxes, interest, or costs.
- 84.64.215 - Deed recording fee -- Transmittal to county auditor and purchaser.
- 84.68 - Recovery of taxes paid or property sold for taxes.
- 84.68.010 - Injunctions prohibited -- Exceptions.
- 84.68.020 - Payment under protest -- Claim not required.
- 84.68.030 - Judgment -- Payment -- County tax refund fund.
- 84.68.040 - Levy for tax refund fund.
- 84.68.050 - Venue of action -- Intercounty property.
- 84.68.060 - Limitation of actions.
- 84.68.070 - Remedy exclusive -- Exception.
- 84.68.080 - Action to recover property sold for taxes -- Tender is condition precedent.
- 84.68.090 - Action to recover property sold for taxes -- Complaint.
- 84.68.100 - Action to recover property sold for taxes -- Restrictions construed as additional.
- 84.68.110 - Small claims recoveries -- Recovery of erroneous taxes without court action.
- 84.68.120 - Small claims recoveries -- Petition -- Procedure of county officers -- Transmittal of findings to department of revenue.
- 84.68.130 - Small claims recoveries -- Procedure of department of revenue.
- 84.68.140 - Small claims recoveries -- Payment of refunds -- Procedure.
- 84.68.150 - Small claims recoveries -- Limitation as to time and amount of refund.
- 84.69 - Refunds.
- 84.69.010 - Definitions.
- 84.69.020 - Grounds for refunds -- Determination -- Payment -- Report.
- 84.69.030 - Procedure to obtain order for refund.
- 84.69.040 - Refunds may include amounts paid to state, and county and taxing district taxes.
- 84.69.050 - Refund with respect to amounts paid state.
- 84.69.060 - Refunds with respect to county, state, and taxing district taxes.
- 84.69.070 - Refunds with respect to taxing districts -- Administrative expenses -- Disposition of funds upon expiration of refund orders.
- 84.69.080 - Refunds with respect to taxing districts -- Not to be paid from county funds.
- 84.69.090 - To whom refund may be paid.
- 84.69.100 - Refunds shall include interest -- Written protests not required -- Rate of interest.
- 84.69.110 - Expiration date of refund orders.
- 84.69.120 - Action on rejected claim -- Time for commencement.
- 84.69.130 - Claim prerequisite to action -- Recovery limited to ground asserted.
- 84.69.140 - Interest shall be allowed on amount recovered.
- 84.69.150 - Refunds within sixty days.
- 84.69.160 - Chapter does not supersede existing law.
- 84.69.170 - Payment under protest not required.
- 84.69.180 - Property tax authority for funding refunds and abatements.
- 84.70 - Destroyed property -- Abatement or refund.
- 84.72 - Federal payments in lieu of taxes.
- 84.98 - Construction.
- RCW Dispositions
- 84.54 - Additional limitations on regular property tax revenue
- 84.16 - Assessment and taxation of private car companies
- 84.12 - Assessment and taxation of public utilities
- 84.56 - Collection of taxes
- 84.22 - Current use valuation of low-income housing
- 84.04 - Definitions
- 84.70 - Destroyed property — abatement or refund
- 84.48 - Equalization of assessments
- 84.49 - Equalization — school district taxes
- 84.36 - Exemptions
- 84.32 - Forests and forest lands
- 84.08 - General powers and duties of department of revenue
- 84.09 - General provisions
- 84.26 - Historic property
- 84.52 - Levy of taxes
- 84.64 - Lien foreclosure
- 84.60 - Lien of taxes
- 84.55 - Limitations upon regular property taxes
- 84.40 - Listing of leasehold estates
- 84.40 - Listing of property
- 84.34 - Open space, agricultural, timber lands — current use — conservation futures
- 84.10 - Property tax committee
- 84.24 - Reassessment of property
- 84.68 - Recovery of taxes paid or property sold for taxes
- 84.28 - Reforestation lands
- 84.41 - Revaluation of property
- 84.44 - Taxable situs
- 84.33 - Timber and forest lands
- Notes