RCW 84.44.090
Disputes over situs to be determined by department of revenue.
In all questions that may arise under this title as to the proper place to list personal property, or where the same cannot be listed as stated in this title, if between several places in the same county, or between different counties, or places in different counties, the place for listing and assessing shall be determined and fixed by the department of revenue; and when fixed in either case shall be as binding as if fixed by this title.
[ 1975 1st ex.s. c 278 § 205; 1961 c 15 § 84.44.090. Prior: 1925 ex.s. c 130 § 21; RRS § 11125; prior: 1897 c 71 § 14; 1893 c 124 § 14; 1891 c 140 § 14; 1890 p 535 § 14.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
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.