RCW 84.40.320
Detail and assessment lists to board of equalization.
The assessor shall add up and note the amount of each column in the detail and assessment lists in such manner as prescribed or approved by the state department of revenue, as will provide a convenient and permanent record of assessment. The assessor shall also make, under proper headings, a certification of the assessment rolls and on the 15th day of July, or on the 15th day of August if the county legislative authority has extended the petition filing time limit from thirty to up to sixty days as authorized in RCW 84.40.038(1)(d), shall file the same with the clerk of the county board of equalization for the purpose of equalization by the said board. Such certificate shall be verified by an affidavit, substantially in the following form:
State of Washington, . . . . . . County, ss.
I, . . . . . ., Assessor . . . . . ., do solemnly swear that the assessment rolls and this certificate contain a correct and full list of all the real and personal property subject to taxation in this county for the assessment year (year) . . . ., so far as I have been able to ascertain the same; and that the assessed value set down in the proper column, opposite the several kinds and descriptions of property, is in each case, except as otherwise provided by law, one hundred percent of the true and fair value of such property, to the best of my knowledge and belief, and that the assessment rolls and this certificate are correct, as I verily believe.
. . . . . . . . . ., Assessor.
Subscribed and sworn to before me this . . . . day of . . . . . ., (year) . . . .
(L. S.) . . . . . ., Auditor of . . . . . . county.
PROVIDED, That the failure of the assessor to complete the certificate shall in nowise invalidate the assessment. After the same has been duly equalized by the county board of equalization, the same shall be delivered to the county assessor.
[ 2020 c 134 § 1; 2016 c 202 § 49; 1988 c 222 § 18; 1975 1st ex.s. c 278 § 195; 1973 1st ex.s. c 195 § 98; 1961 c 15 § 84.40.320. Prior: 1937 c 121 § 1; 1925 ex.s. c 130 § 65; 1897 c 71 § 54; 1893 c 124 § 55; 1891 c 140 § 55; 1890 p 552 § 60; RRS § 11148.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
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.