RCW 84.44.020
Gas, electric, water companies—Mains and pipes, as personalty.
The personal property of gas, electric and water companies shall be listed and assessed in the town or city where the same is located. Gas and water mains and pipes laid in roads, streets or alleys, shall be held to be personal property.
[ 1961 c 15 § 84.44.020. Prior: 1925 ex.s. c 130 § 18; RRS § 11122; prior: 1897 c 71 § 11; 1893 c 124 § 11; 1891 c 140 § 11; 1890 p 534 § 10.]
Structure Revised Code of Washington
Chapter 84.44 - Taxable Situs.
84.44.010 - Situs of personalty generally.
84.44.020 - Gas, electric, water companies—Mains and pipes, as personalty.
84.44.030 - Lumber and sawlogs.
84.44.050 - Personalty of automobile transportation companies—Vessels, boats and small craft.
84.44.080 - Owner moving into state or to another county after January 1st.
84.44.090 - Disputes over situs to be determined by department of revenue.