RCW 84.12.370
Certification to county assessor—Entry upon tax rolls.
When the department of revenue shall have determined the equalized assessed value of the operating property of each company in each of the respective counties and in the taxing districts thereof, as hereinabove provided, the department of revenue shall certify such equalized assessed value to the county assessor of the proper county. The county assessor shall enter the company's real operating property upon the real property tax rolls and the company's personal operating property upon the personal property tax rolls of the county, together with the values so apportioned, and the same shall be and constitute the assessed valuation of the operating property of the company in such county and the taxing districts therein for that year, upon which taxes shall be levied and collected in the same manner as on the general property of such county.
[ 1994 c 301 § 25; 1975 1st ex.s. c 278 § 171; 1961 c 15 § 84.12.370. Prior: 1935 c 123 § 16; RRS § 11156-16. Formerly RCW 84.12.160.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
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.