RCW 84.12.320
Persons bound by notice.
Every person, company or companies operating any property in this state as defined in this chapter shall be the representative of every title and interest in the property as owner, lessee or otherwise, and notice to such person shall be notice to all interests in the property for the purpose of assessment and taxation. The assessment and taxation of the property of the company in the name of the owner, lessee or operating company shall be deemed and held an assessment and taxation of all the title and interest in such property of every kind and nature.
[ 1961 c 15 § 84.12.320. Prior: 1935 c 123 § 11; RRS § 11156-11. Formerly RCW 84.12.120.]
Structure Revised Code of Washington
Chapter 84.12 - Assessment and Taxation of Public Utilities.
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.