RCW 84.16.130
Certification to county assessors—Apportionment to taxing districts—Entry upon tax rolls.
When the department of revenue shall have determined the equalized or assessed value of the operating property of each company in the respective counties as hereinabove provided, the department of revenue shall certify such equalized or assessed value to the county assessor of the proper county; and the county assessor shall apportion and distribute such assessed or equalized valuation to and between the several taxing districts of the county entitled to a proportionate value thereof in the manner prescribed in RCW 84.16.120 for apportionment of values between counties. The county assessor shall enter such assessment 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 company in such county for that year, upon which taxes shall be levied and collected the same as on general property of the county.
[ 1994 c 301 § 31; 1975 1st ex.s. c 278 § 183; 1961 c 15 § 84.16.130. Prior: 1939 c 206 § 25; 1933 c 146 § 13; RRS § 11172-13.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Structure Revised Code of Washington
Chapter 84.16 - Assessment and Taxation of Private Car Companies.
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.