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29 chapters · 617 sections in this title.
RCW 84.44.010 Situs of personalty generally.
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Personal property, except such as is required in this title to be listed and assessed otherwise, shall be listed and assessed in the county where it is situated. [ 1994 c 301 s 41; 1961 c 15 s 84.44.010. Prior: 1925 ex.s. c 130 s 16; RRS s 11120; prior: 1897 c 71 s 9; 1893 c 124 …
RCW 84.44.020 Gas, electric, water companies—Mains and pipes, as personalty.
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The personal property of gas, electric and water companies shall be listed and assessed in the town or city where the same is located. Gas and water mains and pipes laid in roads, streets or alleys, shall be held to be personal property. [ 1961 c 15 s 84.44.020. Prior: 1925 ex.s.…
RCW 84.44.030 Lumber and sawlogs.
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Lumber and sawlogs shall be assessed and taxed in the county and taxing district where the same may be situated at noon on the first day of January of the assessment year: PROVIDED, That if any lumber or sawlogs shall, at said time, be in intrastate transit from one point to anot…
RCW 84.44.050 Personalty of automobile transportation companies—Vessels, boats and small craft.
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The personal property of automobile transportation companies owning, controlling, operating or managing any motor propelled vehicle used in the business of transporting persons and/or property for compensation over any public highway in this state between fixed termini or over a …
