Title 84 — Title 84 PROPERTY TAXES

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 s…

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. …

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…

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 …

The owner of personal property removing from one county to another between the first day of January and the first day of July shall be assessed in either in which he or she is first called upon by the assessor. The owner of personal property moving into this state from another st…

In all questions that may arise under this title as to the proper place to list personal property, or where the same cannot be listed as stated in this title, if between several places in the same county, or between different counties, or places in different counties, the place f…