29 chapters · 617 sections in this title.
RCW 84.40.065 Listing of taxable ships and vessels with department—Assessment—Rights of review.
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(1) Every individual, corporation, association, partnership, trust, and estate shall list with the department of revenue all ships and vessels which are subject to their ownership, possession, or control and which are not entirely exempt from property taxation, and such listing s…
RCW 84.40.070 Companies, associations—Listing.
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The president, secretary, or principal accounting officer or agent of any company or association, whether incorporated or unincorporated, except as otherwise provided for in this title, shall make out and deliver to the assessor a statement of its property, setting forth particul…
RCW 84.40.080 Listing omitted property or improvements.
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An assessor shall enter on the assessment roll in any year any property shown to have been omitted from the assessment roll of any preceding year, at the value for the preceding year, or if not then valued, at such value as the assessor shall determine for the preceding year, and…
RCW 84.40.085 Limitation period for assessment of omitted property or value—Notification to taxpayer of omission—Procedure.
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No omitted property or omitted value assessment shall be made for any period more than three years preceding the year in which the omission is discovered. The assessor, upon discovery of such omission, shall forward a copy of the amended personal property affidavit along with a l…