Title 84 — Title 84 PROPERTY TAXES
29 chapters · 615 sections in this title.
RCW 84.16.010 Definitions.
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For the purposes of this chapter and unless otherwise required by the context:(1) The term "department" without other designation means the department of revenue of the state of Washington.(2) The term "private car company" or "company" shall mean and include any person, copartne…
RCW 84.16.020 Annual statement of private car companies.
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Every private car company shall annually on or before the first day of May, make and file with the department of revenue in such form and upon such blanks as the department of revenue may provide and furnish, a statement, for the year ending December thirty-first next preceding, …
RCW 84.16.030 Annual statement of railroad companies.
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The president or other officer of every railroad company whose lines run in, into or through this state, shall, on or before the first day of April in each year, furnish to the department of revenue a statement, verified by the affidavit of the officer making the same, showing as…
RCW 84.16.032 Access to books and records.
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The department of revenue shall have access to all books, papers, documents, statements, and accounts on file or of record in any of the departments of the state; and shall have the power, by summons signed by director and served in a like manner as a subpoena issued from courts …
RCW 84.16.034 Depositions may be taken, when.
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The department of revenue in any matter material to the valuation, assessment or taxation of the property of any company, may cause the deposition of witnesses residing without the state or absent therefrom, to be taken upon notice to the company interested in like manner as the …
RCW 84.16.036 Default valuation by department of revenue—Penalty—Estoppel.
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(1) If any company shall fail to comply with the provisions of RCW 84.16.020, the department shall add to the value of such company, as a penalty for such failure, five percent for every thirty days or fraction thereof, not to exceed ten percent, that the company fails to comply.…
RCW 84.16.040 Annual assessment—Sources of information.
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The department of revenue must annually make an assessment of the operating property of each private car company. Between the first day of May and the first day of July of each year the department must prepare an initial assessment roll upon which the department must enter and as…
RCW 84.16.050 Basis of valuation—Apportionment of system value to state.
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The department of revenue may, in determining the true and fair value of the operating property to be placed on the assessment roll value the entire property as a unit. If the company owns, leases, operates or uses property partly within and partly without the state, the departme…
RCW 84.16.090 Assessment roll—Notice of valuation.
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Upon the assessment roll must be placed after the name of each company a general description of the operating property of the company, which is considered sufficient if described in the language of RCW 84.16.010(3) or otherwise, following which must be entered the true and fair v…
RCW 84.16.100 Hearings, time and place of.
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Every company assessed under the provisions of this chapter shall be entitled on its own motion to a hearing and to present evidence before the department of revenue, within the ten working days following the hearing request period, relating to the value of the operating property…
RCW 84.16.110 Apportionment of value to counties by department of revenue.
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Upon determination by the department of revenue of the true and fair value of the property appearing on such rolls the department shall apportion such value to the respective counties entitled thereto as hereinafter provided, and shall determine the equalized or assessed valuatio…
RCW 84.16.120 Basis of apportionment.
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The true and fair value of the property of each company as fixed and determined by the department of revenue as herein provided shall be apportioned to the respective counties in the following manner:(1) If all the operating property of the company is situated entirely within a c…
RCW 84.16.130 Certification to county assessors—Apportionment to taxing districts—Entry upon tax rolls.
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When the department of revenue shall have determined the equalized or assessed value of the operating property of each company in the respective counties as hereinabove provided, the department of revenue shall certify such equalized or assessed value to the county assessor of th…
RCW 84.16.140 Assessment of nonoperating property.
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All property of any company not assessed as operating property under the provisions of this chapter shall be assessed by the assessor of the county wherein the same may be located or situate the same as the general property of the county.[ 1961 c 15 s 84.16.140. Prior: 1933 c 146…