RCW 84.44.030
Lumber and sawlogs.
Lumber and sawlogs shall be assessed and taxed in the county and taxing district where the same may be situated at noon on the first day of January of the assessment year: PROVIDED, That if any lumber or sawlogs shall, at said time, be in intrastate transit from one point to another within the state, the same shall be assessed and taxed in the county and taxing districts of their destination.
[ 1961 c 15 § 84.44.030. Prior: 1941 c 155 § 1; 1939 c 206 § 12; 1925 ex.s. c 130 § 13; Rem. Supp. 1941 § 11117; prior: 1907 c 108 § 3.]
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.