Title 84 — Title 84 PROPERTY TAXES
29 chapters · 615 sections in this title.
RCW 84.41.010 Declaration of policy.
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Recent comprehensive studies by the legislative council have disclosed gross inequality and nonuniformity in valuation of real property for tax purposes throughout the state. Serious nonuniformity in valuations exists both between similar property within the various taxing distri…
RCW 84.41.020 Scope of chapter.
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This chapter does not, and is not intended to affect procedures whereby taxes are imposed either for local or state purposes. This chapter concerns solely the administrative procedures by which the true and fair value in money of property is determined. The process of valuation, …
RCW 84.41.030 Revaluation program to be on continuous basis—Revaluation schedule—Effect of other proceedings on valuation.
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(1) Each county assessor must maintain an active and systematic program of revaluation on a continuous basis. All taxable real property within a county must be revalued annually, and all taxable real property within a county must be physically inspected at least once every six ye…
RCW 84.41.041 Physical inspection and valuation of taxable property required—Adjustments during intervals based on statistical data.
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(1) Each county assessor must cause taxable real property characteristics to be reviewed in accordance with international association of assessing officers standards for physical inspection and valued at least once every six years in accordance with RCW 84.41.030, and in accordan…
RCW 84.41.050 Budget, levy, to provide funds.
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Each county assessor in budgets hereafter submitted, shall make adequate provision to effect countywide revaluations as herein directed. The several boards of county commissioners in passing upon budgets submitted by the several assessors, shall authorize and levy amounts which i…
RCW 84.41.060 Assistance by department of revenue at request of assessor.
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Any county assessor may request special assistance from the department of revenue in the valuation of property which either (1) requires specialized knowledge not otherwise available to the assessor's staff, or (2) because of an inadequate staff, cannot be completed by the assess…
RCW 84.41.070 Finding of unsatisfactory progress—Notice—Duty of county legislative authority.
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If the department of revenue finds upon its own investigation, or upon a showing by others, that the revaluation program for any county is not proceeding for any reason as herein directed, the department of revenue shall advise both the county legislative authority and the county…
RCW 84.41.080 Contracts for special assistance.
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Upon receiving a request from the county assessor, either upon his or her initiation or at the direction of the board of county commissioners, for special assistance in the county's revaluation program, the department of revenue may, before undertaking to render such special assi…
RCW 84.41.090 Department to establish statistical methods—Publication of rules, regulations, and guides—Compliance required.
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The department of revenue shall by rule establish appropriate statistical methods for use by assessors in adjusting the valuation of property between physical inspections. The department of revenue shall make and publish such additional rules, regulations and guides which it dete…
RCW 84.41.100 Assessor may appoint deputies and engage expert appraisers.
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See RCW 36.21.011.
RCW 84.41.110 Appraisers to act in advisory capacity.
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Appraisers whose services may be obtained by contract or who may be assigned by the department of revenue to assist any county assessor shall act in an advisory capacity only, and valuations made by them shall not in any manner be binding upon the assessor, it being the intent he…
RCW 84.41.120 Assessor to keep records—Orders of department of revenue, compliance enjoined, remedies.
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Each county assessor shall keep such books and records as are required by the rules and regulations of the department of revenue and shall comply with any lawful order, rule, or regulation of the department of revenue.Whenever it appears to the department of revenue that any asse…
RCW 84.41.130 Assessor's annual reports.
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Each county assessor, before October 15th each year, shall prepare and submit to the department of revenue a detailed report of the progress made in the revaluation program in his or her county to the date of the report and be made a matter of public record. Such report shall be …