§ 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
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Terms Used In Washington Code > Chapter 84.40 - Listing of property

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appraisal: A determination of property value.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Statute: A law passed by a legislature.