Washington Code 36.21.100 – Annual report to department of revenue on property tax levies and related matters
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Every county assessor shall report to the department of revenue on the property tax levies and related matters within the county annually at a date and in a form prescribed by the department of revenue. The report shall include, but need not be limited to, the results of sales-assessment ratio studies performed by the assessor. The ratio studies shall be based on use classes of real property and shall be performed under a plan approved by the department of revenue.
NOTES:
Effective date—1991 c 218: See note following RCW 36.21.015.
Terms Used In Washington Code 36.21.100
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.