Revised Code of Washington
Chapter 84.40 - Listing of Property.
84.40.390 - Loss of exempt status—Taxes constitute lien on property.

Revised Code of Washington

Title 84 - Property Taxes

Chapter 84.40 - Listing of Property.

84.40.020 - Assessment date—Average inventory basis may be used—Public inspection of listing, documents, and records.

84.40.025 - Access to property required.

84.40.030 - Basis of valuation, assessment, appraisal—One hundred percent of true and fair value—Exceptions—Leasehold estates—Real property—Appraisal—Comparable sales.

84.40.0301 - Determination of value by public official—Review—Revaluation—Presumptions.

84.40.031 - Valuation of timber and timberlands—Criteria established.

84.40.032 - Valuation of timber and timberlands—"Timberlands" defined and declared lands devoted to reforestation.

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.

84.40.038 - Petition county board of equalization—Limitation on changes to time limit—Waiver of filing deadline—Direct appeal to state board of tax appeals.

84.40.039 - Reducing valuation after government restriction—Petitioning assessor—Establishing new valuation—Notice—Appeal—Refund.

84.40.040 - Time and manner of listing.

84.40.042 - Valuation and assessment of divided or combined property.

84.40.045 - Notice of change in valuation of real property to be given taxpayer—Copy to person making payments pursuant to mortgage, contract, or deed of trust—Procedure—Penalty.

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.

84.40.085 - Limitation period for assessment of omitted property or value—Notification to taxpayer of omission—Procedure.

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.

84.40.185 - Individuals, corporations, limited liability companies, associations, partnerships, trusts, or estates required to list personalty.

84.40.190 - Statement of personal property.

84.40.200 - Listing of personalty on failure to obtain statement—Statement of valuation to person assessed or listing—Exemption.

84.40.210 - Personalty of manufacturer, listing procedure, statement—"Manufacturer" defined.

84.40.220 - Merchant's personalty held for sale—Consignment from out of state—Nursery stock assessable as growing crops.

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.

84.40.335 - Lists, schedules or statements to contain declaration that falsification subject to perjury.

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.

84.40.360 - Loss of exempt status—Property subject to pro rata portion of taxes for remainder of year.

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.

84.40.420 - Valuation of renewable energy property.