RCW 84.12.380
Assessment of nonoperating property.
All property of any company not assessed as operating property under the provisions of this chapter shall be assessed by the assessor of the county wherein the same may be located or situate the same as the general property of the county.
[ 1961 c 15 § 84.12.380. Prior: 1935 c 123 § 17; 1891 c 140 § 34; 1890 p 542 § 33; RRS § 11156-17. Formerly RCW 84.12.180.]
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.