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29 chapters · 617 sections in this title.
RCW 84.40.020 Assessment date—Average inventory basis may be used—Public inspection of listing, documents, and records.
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All real property in this state subject to taxation shall be listed and assessed every year, with reference to its value on the first day of January of the year in which it is assessed. Such listing and all supporting documents and records shall be open to public inspection durin…
RCW 84.40.025 Access to property required.
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For the purpose of assessment and valuation of all taxable property in each county, any real or personal property in each county shall be subject to visitation, investigation, examination, discovery, and listing at any reasonable time by the county assessor of the county or by an…
RCW 84.40.030 Basis of valuation, assessment, appraisal—One hundred percent of true and fair value—Exceptions—Leasehold estates—Real property—Appraisal—Comparable sales.
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(1) All property must be valued at one hundred percent of its true and fair value in money and assessed on the same basis unless specifically provided otherwise by law. (2) Taxable leasehold estates must be valued at such price as they would bring at a fair, voluntary sale for ca…
RCW 84.40.0301 Determination of value by public official—Review—Revaluation—Presumptions.
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Upon review by any court, or appellate body, of a determination of the valuation of property for purposes of taxation, it shall be presumed that the determination of the public official charged with the duty of establishing such value is correct but this presumption shall not be …
