RCW 84.40.037
Valuation of computer software—Embedded software.
(1) Computer software, except embedded software, shall be valued in the first year of taxation at one hundred percent of the acquisition cost of the software and in the second year at fifty percent of the acquisition cost. Computer software, other than embedded software, shall have no value for purposes of property taxation after the second year.
(2) Embedded software is a part of the computer system or other machinery or equipment in which it is housed and shall be valued in the same manner as the machinery or equipment.
[ 1991 sp.s. c 29 § 4.]
NOTES:
Findings, intent—Severability—Application—1991 sp.s. c 29: See notes following RCW 84.04.150.
Structure Revised Code of Washington
Chapter 84.40 - Listing of Property.
84.40.025 - Access to property required.
84.40.0301 - Determination of value by public official—Review—Revaluation—Presumptions.
84.40.031 - Valuation of timber and timberlands—Criteria established.
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.
84.40.040 - Time and manner of listing.
84.40.042 - Valuation and assessment of divided or combined property.
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.
84.40.090 - 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.
84.40.190 - Statement of personal property.
84.40.210 - Personalty of manufacturer, listing procedure, statement—"Manufacturer" defined.
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.
84.40.340 - 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.
84.40.370 - 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.