State Codes and Statutes

Statutes > Washington > Title-84 > 84-40

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.

State Codes and Statutes

Statutes > Washington > Title-84 > 84-40

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.

State Codes and Statutes

State Codes and Statutes

Statutes > Washington > Title-84 > 84-40

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.

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