title: RCW 83.100.230

text:
The education legacy trust account is created in the state treasury. Money in the account may be spent only after appropriation. Expenditures from the account may be used only for support of the common schools, and for expanding access to higher education through funding for new enrollments and financial aid, early learning and child care programs, and other educational improvement efforts.
[ 2021 c 199 s 105; 2021 c 196 s 3; 2019 c 415 s 990; 2017 3rd sp.s. c 1 s 991; 2015 3rd sp.s. c 4 s 977; 2012 1st sp.s. c 10 s 7; 2010 1st sp.s. c 37 s 953; 2008 c 329 s 924; 2005 c 514 s 1101.]
Notes:
Effective date—2021 c 199 ss 105 and 503: "Sections 105 and 503 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect immediately [May 7, 2021]." [ 2021 c 199 s 610.]
Short title—Findings—Intent—Conflict with federal requirements—2021 c 199: See notes following RCW 43.216.770.
Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.
Effective date—2019 c 415: See note following RCW 28B.20.476.
Effective date—2017 3rd sp.s. c 1: See note following RCW 43.41.455.
Effective dates—2015 3rd sp.s. c 4: See note following RCW 28B.15.069.
Purpose—Construction—2012 1st sp.s. c 10: See note following RCW 84.52.0531.
Effective date—2010 1st sp.s. c 37: See note following RCW 13.06.050.
Severability—Effective date—2008 c 329: See notes following RCW 28B.105.110.
Effective date—2005 c 514: "Except for sections 110(5), 114 through 116, 401 through 403, 501, 701, 1001 through 1004, 1106, 1201, 1311, and 1312 of this act, this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2005." [ 2005 c 514 s 1302.]
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.

catchline: Education legacy trust account.


doc_type: statute

jurisdiction: wa

title: RCW 83.100.900

text:
(1) The following chapters and their session law bases are each repealed: Chapters 83.01, 83.04, 83.05, 83.08, 83.12, 83.14, 83.16, 83.20, 83.24, 83.28, 83.32, 83.36, 83.40, 83.44, 83.48, 83.52, 83.58, 83.60, and 83.98 RCW.
(2) These repeals shall not be construed as affecting any existing right acquired under the statutes repealed or under any rule, regulation, or order adopted pursuant thereto; nor as affecting any proceeding instituted thereunder.
[ 1981 2nd ex.s. c 7 s 83.100.160 (Initiative Measure No. 402, approved November 3, 1981).]

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Repeals and saving.

code: rcw

unit: section

court: Washington State Legislature


title: RCW 83.100.901

text:
As used in this act, section captions constitute no part of the law.
[ 1981 2nd ex.s. c 7 s 83.100.170 (Initiative Measure No. 402, approved November 3, 1981).]

catchline: Section captions not part of law.


title: RCW 83.100.902

text:
Sections 83.100.010 through 83.100.150 of this act shall constitute a new chapter in Title 83 RCW to be designated chapter 83.100 RCW.
[ 1981 2nd ex.s. c 7 s 83.100.180 (Initiative Measure No. 402, approved November 3, 1981).]

catchline: New chapter.


title: RCW 83.100.903

text:
This act shall take effect January 1, 1982.
[ 1981 2nd ex.s. c 7 s 83.100.190 (Initiative Measure No. 402, approved November 3, 1981).]

catchline: Effective date—1981 2nd ex.s. c 7.


title: RCW 83.100.906

text:
For the purposes of this chapter, the terms spouse, marriage, marital, husband, wife, widow, widower, next of kin, and family shall be interpreted as applying equally to state registered domestic partnerships or individuals in state registered domestic partnerships as well as to marital relationships and married persons, and references to dissolution of marriage shall apply equally to state registered domestic partnerships that have been terminated, dissolved, or invalidated, to the extent that such interpretation does not conflict with federal law. Where necessary to implement chapter 521, Laws of 2009, gender-specific terms such as husband and wife used in any statute, rule, or other law shall be construed to be gender neutral, and applicable to individuals in state registered domestic partnerships.
[ 2009 c 521 s 190.]
Notes:
Effective dates—2009 c 521 ss 5-8, 79, 87-103, 107, 151, 165, 166, 173-175, and 190-192: See note following RCW 2.10.900.

catchline: Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.


title: RCW 83.110A.010

text:
The following definitions apply throughout this chapter unless the context clearly requires otherwise.
(1) "Apportionable estate" means the value of the gross estate as finally determined for purposes of the estate tax to be apportioned reduced by:
(a) Any claim or expense allowable as a deduction for purposes of the tax;
(b) The value of any interest in property that, for purposes of the tax, qualifies for a marital or charitable deduction or otherwise is deductible or is exempt; and
(c) Any amount added to the decedent's gross estate because of a gift tax on transfers made before death.
(2) "Estate tax" means a federal, state, or foreign tax imposed because of the death of an individual and interest and penalties associated with the tax. The term does not include an inheritance tax, income tax, or generation-skipping transfer tax other than a generation-skipping transfer tax incurred on a direct skip taking effect at death.
(3) "Gross estate" means, with respect to an estate tax, all interests in property subject to the tax.
(4) "Person" means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government, governmental subdivision, agency, or instrumentality, or any other legal or commercial entity.
(5) "Ratable" means apportioned or allocated pro rata according to the relative values of interests to which the term is to be applied. "Ratably" has a corresponding meaning.
(6) "Time-limited interest" means an interest in property which terminates on a lapse of time or on the occurrence or nonoccurrence of an event or which is subject to the exercise of discretion that could transfer a beneficial interest to another person. The term does not include a cotenancy unless the cotenancy itself is a time-limited interest.
(7) "Value" means, with respect to an interest in property, fair market value as finally determined for purposes of the estate tax that is to be apportioned, reduced by any outstanding debt secured by the interest without reduction for taxes paid or required to be paid or for any special valuation adjustment.
(8) "Internal Revenue Code" means the United States Internal Revenue Code of 1986, as amended or renumbered as of January 1, 2005.
[ 2005 c 332 s 2.]

catchline: Definitions.


title: RCW 83.110A.020

text:
(1) Except as otherwise provided in subsection (3) of this section, the following rules apply:
(a) To the extent that a provision of a decedent's will provides for the apportionment of an estate tax, the tax must be apportioned accordingly.
(b) Any portion of an estate tax not apportioned pursuant to (a) of this subsection must be apportioned in accordance with any provision of a revocable trust of which the decedent was the settlor which provides for the apportionment of an estate tax. If conflicting apportionment provisions appear in two or more revocable trust instruments, the provision in the most recently dated instrument prevails. For purposes of this subsection (1)(b):
(i) A trust is revocable if it was revocable immediately after the trust instrument was executed, even if the trust subsequently becomes irrevocable; and
(ii) The date of an amendment to a revocable trust instrument is the date of the amended instrument only if the amendment contains an apportionment provision.
(c) If any portion of an estate tax is not apportioned pursuant to (a) or (b) of this subsection, and a provision in any other dispositive instrument provides that any interest in the property disposed of by the instrument is or is not to be applied to the payment of the estate tax attributable to the interest disposed of by the instrument, the provision controls the apportionment of the tax to that interest.
(2) Subject to subsection (3) of this section, and unless the decedent provides to the contrary, the following rules apply:
(a) If an apportionment provision provides that a person receiving an interest in property under an instrument is to be exonerated from the responsibility to pay an estate tax that would otherwise be apportioned to the interest:
(i) The tax attributable to the exonerated interest must be apportioned among the other persons receiving interests passing under the instrument; or
(ii) If the values of the other interests are less than the tax attributable to the exonerated interest, the deficiency must be apportioned ratably among the other persons receiving interests in the apportionable estate that are not exonerated from apportionment of the tax.
(b) If an apportionment provision provides that an estate tax is to be apportioned to an interest in property a portion of which qualifies for a marital or charitable deduction, the estate tax must first be apportioned ratably among the holders of the portion that does not qualify for a marital or charitable deduction and then apportioned ratably among the holders of the deductible portion to the extent that the value of the nondeductible portion is insufficient.
(c) Except as otherwise provided in (d) of this subsection, if an apportionment provision provides that an estate tax be apportioned to property in which one or more time-limited interests exist, other than interests in specified property under RCW 83.110A.060, the tax must be apportioned to the principal of that property, regardless of the deductibility of some of the interests in that property.
(d) If an apportionment provision provides that an estate tax is to be apportioned to the holders of interests in property in which one or more time-limited interests exist and a charity has an interest that otherwise qualifies for an estate tax charitable deduction, the tax must first be apportioned, to the extent feasible, to interests in property that have not been distributed to the persons entitled to receive the interests. No tax shall be paid from a charitable remainder annuity trust or a charitable remainder unitrust described in section 664 of the internal revenue code and created during the decedent's life.
(e) Persons receiving tangible personal property as defined in RCW 11.12.260 by specific gifts pursuant to the provisions of a will or revocable trust or by right of survivorship , are exonerated from apportionment of estate tax up to an aggregate value of property permitted to pass by affidavit for small estates pursuant to RCW 11.62.010(2)(c).
(f) Persons receiving specific pecuniary gifts pursuant to the provisions of a will or revocable trust are exonerated from apportionment of estate tax up to an aggregate amount of money equal to one-half of the value of property permitted to pass by affidavit for small estates pursuant to RCW 11.62.010(2)(c).
(g) If persons receive an aggregate value of tangible personal property or the amount of money in excess of the ceiling allowed to be exonerated for apportionment for estate taxes for that type of property, the portion of each gift to be exonerated is the maximum amount of money or value of tangible personal property that is allowed to be exonerated multiplied by the proportion of money received by each person over the amount of money received by all persons, or the value of tangible personal property received by each person over the value of all tangible personal property received by all persons.
(3) A provision that apportions an estate tax is ineffective to the extent that it increases the tax apportioned to a person having an interest in the gross estate over which the decedent had no power to transfer immediately before the decedent executed the instrument in which the apportionment direction was made. For purposes of this section, a testamentary power of appointment is a power to transfer the property that is subject to the power.
[ 2012 c 97 s 1; 2005 c 332 s 3.]

catchline: Apportionment by will or other dispositive instrument.


title: RCW 83.110A.030

text:
To the extent that apportionment of an estate tax is not controlled by an instrument described in RCW 83.110A.020 and except as otherwise provided in RCW 83.110A.050 and 83.110A.060, the following rules apply:
(1) Subject to subsections (2), (3), and (4) of this section, the estate tax is apportioned ratably to each person that has an interest in the apportionable estate.
(2) A generation-skipping transfer tax incurred on a direct skip taking effect at death is charged to the person to which the interest in property is transferred.
(3) If property is included in the decedent's gross estate because of section 2044 of the Internal Revenue Code or any similar estate tax provision, the difference between the total estate tax for which the decedent's estate is liable and the amount of estate tax for which the decedent's estate would have been liable if the property had not been included in the decedent's gross estate is apportioned ratably among the holders of interests in the property. The balance of the tax, if any, is apportioned ratably to each other person having an interest in the apportionable estate.
(4) Except as otherwise provided in RCW 83.110A.020(2)(d) and except as to property to which RCW 83.110A.060 applies, an estate tax apportioned to persons holding interests in property subject to a time-limited interest must be apportioned, without further apportionment, to the principal of that property.
(5) If the court finds that it is inequitable to apportion interest and penalties in the manner provided in this chapter because of special circumstances, it may direct apportionment thereon in the manner it finds equitable.
[ 2005 c 332 s 4.]

catchline: Statutory apportionment of estate taxes.


title: RCW 83.110A.040

text:
Except as otherwise provided in RCW 83.110A.050 and 83.110A.060, the following rules apply to credits and deferrals of estate taxes:
(1) A credit resulting from the payment of gift taxes or from estate taxes paid on property previously taxed inures ratably to the benefit of all persons to which the estate tax is apportioned.
(2) A credit for state or foreign estate taxes inures ratably to the benefit of all persons to which the estate tax is apportioned, except that the amount of a credit for a state or foreign tax paid by a beneficiary of the property on which the state or foreign tax was imposed, directly or by a charge against the property, inures to the benefit of the beneficiary.
(3) If payment of a portion of an estate tax is deferred because of the inclusion in the gross estate of a particular interest in property, the benefit of the deferral inures ratably to the persons to which the estate tax attributable to the interest is apportioned. The burden of any interest charges incurred on a deferral of taxes and the benefit of any tax deduction associated with the accrual or payment of the interest charge is allocated ratably among the persons receiving an interest in the property.
[ 2005 c 332 s 5.]

catchline: Credits and deferrals.


title: RCW 83.110A.050

text:
(1) As used in this section:
(a) "Advanced fraction" means a fraction that has as its numerator the amount of the advanced tax and as its denominator the value of the interests in insulated property to which that tax is attributable.
(b) "Advanced tax" means the aggregate amount of estate tax attributable to interests in insulated property which is required to be advanced by uninsulated holders under subsection (3) of this section.
(c) "Insulated property" means property subject to a time-limited interest which is included in the apportionable estate and is unavailable for payment of an estate tax because of impossibility or impracticability. Insulated property does not include property from which the beneficial holder has the unilateral right to cause distribution to himself or herself.
(d) "Uninsulated holder" means a person who has an interest in uninsulated property.
(e) "Uninsulated property" means property included in the apportionable estate other than insulated property.
(2) If an estate tax is to be advanced pursuant to subsection (3) of this section by persons holding interests in uninsulated property subject to a time-limited interest other than property to which RCW 83.110A.060 applies, the tax must be advanced, without further apportionment, from the principal of the uninsulated property.
(3) Subject to RCW 83.110A.080 (2) and (4), an estate tax attributable to interests in insulated property must be advanced ratably by uninsulated holders.
(4) A court having jurisdiction to determine the apportionment of an estate tax may require a beneficiary of an interest in insulated property to pay all or part of the estate tax otherwise apportioned to the interest if the court finds that it would be substantially more equitable for that beneficiary to bear the tax liability personally than for that part of the tax to be advanced by uninsulated holders.
(5) Upon payment by an uninsulated holder of estate tax required to be advanced, a court may require the beneficiary of an interest in insulated property to provide a bond or other security, including a recordable lien on the property of the beneficiary, for repayment of the advanced tax.
(6) When a distribution of insulated property is made, each uninsulated holder may recover from the distributee a ratable portion of the advanced fraction of the property distributed. To the extent that undistributed insulated property ceases to be insulated, each uninsulated holder may recover from the property a ratable portion of the advanced fraction of the total undistributed property.
[ 2005 c 332 s 6.]

catchline: Insulated property—Advancement of tax.


title: RCW 83.110A.060

text:
(1) As used in this section:
(a) "Special elective benefit" means a reduction in an estate tax obtained by an election for:
(i) A reduced valuation of specified property that is included in the gross estate;
(ii) A deduction from the gross estate, other than a marital or charitable deduction, allowed for specified property; or
(iii) An exclusion from the gross estate of specified property.
(b) "Specified property" means property for which an election has been made for a special elective benefit.
(2) If an election is made for one or more special elective benefits, an initial apportionment of a hypothetical estate tax must be computed as if no election for any of those benefits had been made. The aggregate reduction in estate tax resulting from all elections made must be allocated among holders of interests in the specified property in the proportion that the amount of deduction, reduced valuation, or exclusion attributable to each holder's interest bears to the aggregate amount of deductions, reduced valuations, and exclusions obtained by the decedent's estate from the elections. If the estate tax initially apportioned to the holder of an interest in specified property is reduced to zero, any excess amount of reduction reduces ratably the estate tax apportioned to other persons that receive interests in the apportionable estate.
(3) An additional estate tax imposed to recapture all or part of a special elective benefit must be charged to the persons that are liable for the additional tax under the law providing for the recapture.
[ 2005 c 332 s 7.]

catchline: Apportionment and recapture of special elective benefits.


title: RCW 83.110A.070

text:
(1) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.
(2) A fiduciary may withhold from a distributee the estate tax apportioned to and the estate tax required to be advanced by the distributee.
(3) As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the estate tax apportioned to and the estate tax required to be advanced by the distributee.
[ 2005 c 332 s 8.]

catchline: Securing payment of estate tax from property in possession of fiduciary.


title: RCW 83.110A.080

text:
(1) A fiduciary responsible for payment of an estate tax may collect from any person the estate tax apportioned to and the estate tax required to be advanced by the person.
(2) Except as otherwise provided in RCW 83.110A.050, any estate tax due from a person that cannot be collected from the person may be collected by the fiduciary from other persons in the following order of priority:
(a) Any person having an interest in the apportionable estate which is not exonerated from the tax;
(b) Any other person having an interest in the apportionable estate;
(c) Any person having an interest in the gross estate.
(3) A domiciliary fiduciary may recover from an ancillary personal representative the estate tax apportioned to the property controlled by the ancillary personal representative.
(4) The total tax collected from a person pursuant to this chapter may not exceed the value of the person's interest.
[ 2005 c 332 s 9.]

catchline: Collection of estate tax by fiduciary.


title: RCW 83.110A.090

text:
(1) A person required under RCW 83.110A.080 to pay an estate tax greater than the amount due from the person under RCW 83.110A.020 or 83.110A.030 has a right to reimbursement from another person to the extent that the other person has not paid the tax required by RCW 83.110A.020 or 83.110A.030 and a right to reimbursement ratably from other persons to the extent that each has not contributed a portion of the amount collected under RCW 83.110A.080(2).
(2) A fiduciary may enforce the right of reimbursement under subsection (1) of this section on behalf of the person that is entitled to the reimbursement and shall take reasonable steps to do so if requested by the person.
[ 2005 c 332 s 10.]

catchline: Right of reimbursement.


title: RCW 83.110A.100

text:
Chapter 11.96A RCW applies to issues, questions, or disputes that arise under or that relate to this chapter. Any and all such issues, questions, or disputes may be resolved judicially or nonjudicially under chapter 11.96A RCW.
[ 2005 c 332 s 11.]

catchline: Action to determine or enforce chapter—Application of chapter 11.96A RCW.


title: RCW 83.110A.110

text:
In applying and construing this uniform act, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.
[ 2005 c 332 s 12.]

catchline: Uniformity of application and construction.


title: RCW 83.110A.900

text:
This chapter may be cited as the Washington Uniform Estate Tax Apportionment Act of 2005.
[ 2005 c 332 s 1.]

catchline: Short title.


title: RCW 83.110A.902

text:
This act takes effect January 1, 2006.
[ 2005 c 332 s 17.]

catchline: Effective date—2005 c 332.


title: RCW 83.110A.904

text:
(1) This act takes effect for estate tax due on account of decedents who die on or after January 1, 2006.
(2) Sections 2 through 7 of this act do not apply to a decedent who dies after December 31, 2005, if the decedent continuously lacked testamentary capacity from January 1, 2006, until the date of death. For such a decedent, estate tax must be apportioned pursuant to the law in effect immediately before January 1, 2006.
[ 2005 c 332 s 14.]

catchline: Application—2005 c 332.


title: RCW 83.110A.905

text:
For the purposes of this chapter, the terms spouse, marriage, marital, husband, wife, widow, widower, next of kin, and family shall be interpreted as applying equally to state registered domestic partnerships or individuals in state registered domestic partnerships as well as to marital relationships and married persons, and references to dissolution of marriage shall apply equally to state registered domestic partnerships that have been terminated, dissolved, or invalidated, to the extent that such interpretation does not conflict with federal law. Where necessary to implement chapter 521, Laws of 2009, gender-specific terms such as husband and wife used in any statute, rule, or other law shall be construed to be gender neutral, and applicable to individuals in state registered domestic partnerships.
[ 2009 c 521 s 193.]


title: RCW 84.04.010

text:
Unless otherwise expressly provided or unless the context indicates otherwise, terms used in this title shall have the meaning given to them in this chapter.
[ 1961 c 15 s 84.04.010.]

catchline: Introductory.


title: RCW 84.04.020

text:
The terms "assessed valuation of taxable property", "valuation of taxable property", "value of taxable property", "taxable value of property", "property assessed" and "value" whenever used in any statute, law, charter or ordinance with relation to the levy of taxes in any taxing district, shall be held and construed to mean "assessed value of property" as defined in RCW 84.04.030.
[ 1961 c 15 s 84.04.020. Prior: 1919 c 142 s 2; RRS s 11227.]

catchline: "Assessed valuation of taxable property," and similar terms.


title: RCW 84.04.030

text:
"Assessed value of property" shall be held and construed to mean the aggregate valuation of the property subject to taxation by any taxing district as placed on the last completed and balanced tax rolls of the county preceding the date of any tax levy.
[ 2001 c 187 s 2; 1997 c 3 s 102 (Referendum Bill No. 47, approved November 4, 1997); 1961 c 15 s 84.04.030. Prior: (i) 1925 ex.s. c 130 s 3; RRS s 11107. (ii) 1919 c 142 s 1, part; RRS s 11226, part.]
Notes:
Contingent effective date—2001 c 187: See note following RCW 84.70.010.
Application—2001 c 187: See note following RCW 84.40.020.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.

catchline: "Assessed value of property."


title: RCW 84.04.040

text:
The assessment year contemplated in this title and the fiscal year contemplated in this title shall commence on January 1st and end on December 31st in each year.
[ 1961 c 15 s 84.04.040. Prior: 1939 c 206 s 39; 1925 ex.s. c 130 s 81; 1897 c 71 s 66; 1893 c 124 s 67; 1890 p 560 s 82; RRS s 11242.]

catchline: "Assessment year," "fiscal year."


title: RCW 84.04.045

text:
"County auditor" shall be construed to mean registrar or recorder, whenever it shall be necessary to use the same to the proper construction of this title.
[ 1961 c 15 s 84.04.045. Prior: 1925 ex.s. c 130 s 6, part; 1897 c 71 s 4, part; 1893 c 124 s 4, part; 1890 p 531 s 4, part; 1886 p 48 s 2, part; Code 1881 s 2830, part; RRS s 11110, part.]

catchline: "County auditor."


title: RCW 84.04.047

text:
"Department" means the department of revenue of the state of Washington.
[ 1979 c 107 s 25.]


title: RCW 84.04.050

text:
"Householder" shall be taken to mean and include every person, married, in a state registered domestic partnership, or single, who resides within the state of Washington being the owner or holder of an estate or having a house or place of abode, either as owner or lessee.
[ 2009 c 521 s 195; 1961 c 15 s 84.04.050. Prior: 1925 ex.s. c 130 s 6, part; 1897 c 71 s 4, part; 1893 c 124 s 4, part; 1890 p 531 s 4, part; 1886 p 48 s 2, part; Code 1881 s 2830, part; RRS s 11110, part.]


title: RCW 84.04.055

text:
"Legal description" shall be given its commonly accepted meaning, but for property tax purposes, the parcel number is sufficient for the legal description.
[ 1989 c 378 s 6.]

catchline: "Legal description."


title: RCW 84.04.060

text:
"Money" or "moneys" shall be held to mean coin or paper money issued by the United States government.
[ 1998 c 106 s 12; 1961 c 15 s 84.04.060. Prior: 1925 ex.s. c 130 s 6, part; 1897 c 71 s 4, part; 1893 c 124 s 4, part; 1890 p 531 s 4, part; 1886 p 48 s 2, part; Code 1881 s 2830, part; RRS s 11110, part.]

catchline: "Money," "moneys."


title: RCW 84.04.065

text:
Every word importing the singular number only may be extended to or embrace the plural number, and every word importing the plural number may be applied and limited to the singular number, and every word importing the masculine gender only may be extended and applied to females as well as males.
[ 1961 c 15 s 84.04.065. Prior: 1925 ex.s. c 130 s 6, part; 1897 c 71 s 4, part; 1893 c 124 s 4, part; 1890 p 531 s 4, part; 1886 p 48 s 2, part; Code 1881 s 2830, part; RRS s 11110, part.]

catchline: Number and gender.


title: RCW 84.04.070

text:
"Oath" may be held to mean affirmation, and the word "swear" may be held to mean affirm.
[ 1961 c 15 s 84.04.070. Prior: 1925 ex.s. c 130 s 6, part; 1897 c 71 s 4, part; 1893 c 124 s 4, part; 1890 p 531 s 4, part; 1886 p 48 s 2, part; Code 1881 s 2830, part; RRS s 11110, part.]

catchline: "Oath," "swear."


title: RCW 84.04.075

text:
"Person" shall be construed to include firm, company, association or corporation.
[ 1961 c 15 s 84.04.075. Prior: 1925 ex.s. c 130 s 6, part; 1897 c 71 s 4, part; 1893 c 124 s 4, part; 1890 p 531 s 4, part; 1886 p 48 s 2, part; Code 1881 s 2830, part; RRS s 11110, part.]


title: RCW 84.04.080

text:
"Personal property" for the purposes of taxation, shall be held and construed to embrace and include, without especially defining and enumerating it, all goods, chattels, stocks, estates or moneys; all standing timber held or owned separately from the ownership of the land on which it may stand; all fish trap, pound net, reef net, set net and drag seine fishing locations; all leases of real property and leasehold interests therein for a term less than the life of the holder; all improvements upon lands the fee of which is still vested in the United States, or in the state of Washington; all gas and water mains and pipes laid in roads, streets or alleys; and all property of whatsoever kind, name, nature and description, which the law may define or the courts interpret, declare and hold to be personal property for the purpose of taxation and as being subject to the laws and under the jurisdiction of the courts of this state, whether the same be any marine craft, as ships and vessels, or other property holden under the laws and jurisdiction of the courts of this state, be the same at home or abroad: PROVIDED, That mortgages, notes, accounts, certificates of deposit, tax certificates, judgments, state, county, municipal and taxing district bonds and warrants shall not be considered as property for the purpose of this title, and no deduction shall hereafter be made or allowed on account of any indebtedness owed.
[ 1961 c 15 s 84.04.080. Prior: 1925 ex.s. c 130 s 5, part; 1907 c 108 ss 1, 2; 1907 c 48 s 1, part; 1901 ex.s. c 2 s 1, part; 1897 c 71 s 3, part; 1895 c 176 s 1, part; 1893 c 124 s 3, part; 1891 c 140 s 3, part; 1890 p 530 s 3, part; 1886 p 48 s 2, part; Code 1881 s 2830, part; 1871 p 37 s 1, part; 1869 p 176 s 3, part; 1854 p 332 s 4, part; RRS s 11109, part.]
Notes:
Fox, mink, marten declared personalty: RCW 16.72.030.

catchline: "Personal property."


title: RCW 84.04.090

text:
The term "real property" for the purposes of taxation shall be held and construed to mean and include the land itself, whether laid out in town lots or otherwise, and all buildings, structures or improvements or other fixtures of whatsoever kind thereon, except improvements upon lands the fee of which is still vested in the United States, or in the state of Washington, and all rights and privileges thereto belonging or in any wise appertaining, except leases of real property and leasehold interests therein for a term less than the life of the holder; and all substances in and under the same; all standing timber growing thereon, except standing timber owned separately from the ownership of the land upon which the same may stand or be growing; and all property which the law defines or the courts may interpret, declare and hold to be real property under the letter, spirit, intent and meaning of the law for the purposes of taxation. The term real property shall also include a mobile home which has substantially lost its identity as a mobile unit by virtue of its being permanently fixed in location upon land owned or leased by the owner of the mobile home and placed on a permanent foundation (posts or blocks) with fixed pipe connections with sewer, water, or other utilities: PROVIDED, That a mobile home located on land leased by the owner of the mobile home shall be subject to the personal property provisions of chapter 84.56 RCW and RCW 84.60.040.
[ 1987 c 155 s 1; 1985 c 395 s 2; 1971 ex.s. c 299 s 70; 1961 c 15 s 84.04.090. Prior: 1925 ex.s. c 130 s 4; 1897 c 71 s 2; 1893 c 124 s 2; 1891 c 140 s 2; 1890 p 530 s 2; 1886 p 48 s 2, part; Code 1881 s 2830, part; 1871 p 37 s 2; 1869 p 176 s 2; RRS s 11108.]
Notes:
Effective date—1971 ex.s. c 299: See RCW 82.50.901(3).
Severability—1971 ex.s. c 299: See note following RCW 82.04.050.

catchline: "Real property."


title: RCW 84.04.095

text:
Notwithstanding RCW 84.04.080 and 84.04.090, the department shall classify, by rule, the components of irrigation systems as real or personal property for purposes of taxation under this title.
[ 1987 c 319 s 8.]

catchline: Classification of components of irrigation systems.


title: RCW 84.04.100

text:
The word "tax" and its derivatives, "taxes," "taxing," "taxed," "taxation" and so forth shall be held and construed to mean the imposing of burdens upon property in proportion to the value thereof, for the purpose of raising revenue for public purposes.
[ 1961 c 15 s 84.04.100. Prior: 1925 ex.s. c 130 s 1; 1897 c 71 s 1; 1893 c 124 s 1; RRS s 11105.]

catchline: "Tax" and derivatives.


title: RCW 84.04.120

text:
"Taxing district" means the state and any county, city, town, port district, school district, road district, metropolitan park district, regional transit authority, water-sewer district, or other municipal corporation, now or hereafter existing, having the power or authorized by law to impose burdens upon property within the district in proportion to the value thereof, for the purpose of obtaining revenue for public purposes, as distinguished from municipal corporations authorized to impose burdens, or for which burdens may be imposed, for such purposes, upon property in proportion to the benefits accruing thereto.
[ 2015 3rd sp.s. c 44 s 326; 1999 c 153 s 69; 1961 c 15 s 84.04.120. Prior: (i) 1919 c 142 s 1, part; RRS s 11226, part. (ii) 1925 ex.s. c 130 s 2; RRS s 11106.]
Notes:
Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
Part headings not law—1999 c 153: See note following RCW 57.04.050.

catchline: "Taxing district."


title: RCW 84.04.130

text:
"Tract" or "lot," and "piece or parcel of real property," and "piece or parcel of lands" shall each be held to mean any contiguous quantity of land in the possession of, owned by, or recorded as the property of the same claimant, person or company.
[ 1961 c 15 s 84.04.130. Prior: 1925 ex.s. c 130 s 6, part; 1897 c 71 s 4, part; 1893 c 124 s 4, part; 1890 p 531 s 4, part; 1886 p 48 s 2, part; Code 1881 s 2830, part; RRS s 11110, part.]

catchline: "Tract," "lot," etc.


title: RCW 84.04.140

text:
The term "regular property taxes" and the term "regular property tax levy" shall mean a property tax levy by or for a taxing district which levy is subject to the aggregate limitation set forth in RCW 84.52.043 and 84.52.050, as now or hereafter amended, or which is imposed by or for a port district or a public utility district.
[ 1973 1st ex.s. c 195 s 88; 1971 ex.s. c 288 s 13.]
Notes:
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.

catchline: "Regular property taxes," "regular property tax levies."


title: RCW 84.04.150

text:
(1) "Computer software" is a set of directions or instructions that exist in the form of machine-readable or human-readable code, is recorded on physical or electronic medium, and directs the operation of a computer system or other machinery or equipment. "Computer software" includes the associated documentation that describes the code and its use, operation, and maintenance and typically is delivered with the code to the user. "Computer software" does not include databases.
A "database" is text, data, or other information that may be accessed or managed with the aid of computer software but that does not itself have the capacity to direct the operation of a computer system or other machinery or equipment.
(2) "Custom computer software" is computer software that is designed for a single person's or a small group of persons' specific needs. "Custom computer software" includes modifications to canned computer software and can be developed in-house by the user, by outside developers, or by both.
A group of four or more persons is presumed not to be a small group of persons for the purposes of this subsection unless each of the persons is affiliated through common control and ownership. The department may by rule provide a definition of small group and affiliates consistent with this subsection.
For purposes of this subsection, "person" has the meaning given in RCW 82.04.030.
(3) "Canned computer software," occasionally known as prewritten or standard software, is computer software that is designed for and distributed "as is" for multiple persons who can use it without modifying its code and that is not otherwise considered custom computer software.
(4) "Embedded software" is computer software that resides permanently on some internal memory device in a computer system or other machinery or equipment, that is not removable in the ordinary course of operation, and that is of a type necessary for the routine operation of the computer system or other machinery or equipment. "Embedded software" may be either canned or custom computer software.
(5) "Retained rights" are any and all rights, including intellectual property rights such as those rights arising from copyrights, patents, and trade secret laws, that are owned or are held under contract or license by a computer software developer, author, inventor, publisher, licensor, sublicensor, or distributor.
(6) A "golden" or "master" copy of computer software is a copy of computer software from which a computer software developer, author, inventor, publisher, licensor, sublicensor, or distributor makes copies for sale or license.
[ 1991 sp.s. c 29 s 2.]
Notes:
Findings—Intent—1991 sp.s. c 29: "(1) The legislature finds that:
(a) Computer software is a class of personal property that is itself comprised of several different subclasses of personal property which can be distinguished by their use, development, distribution, and relationship to hardware, and includes custom software, canned software, and embedded software;
(b) Because different classes of software serve different needs, may be used by different taxpayers, and present different administrative burdens on both the state and the citizens of the state of Washington, the different classes of software should be treated differently for tax purposes;
(c) Canned software should continue to be subject to property tax, but, because of its rapid obsolescence, should be subject to tax for only two years; and the taxable interest should reside with the end user;
(d) Canned software that has been modified should continue to be taxable on the canned portion of the software;
(e) Embedded software should continue to be taxed as part of the machinery or equipment of which it is a part;
(f) Custom software should be exempt from taxation, in part because of the difficulty in accurately and uniformly determining the value of such software;
(g) Retained rights in computer software should be exempt from the property tax in part because of the difficulty in accurately and uniformly determining the value of such software, the difficulty in determining the scope and situs of such rights, and the adverse economic consequences to the state of taxing such rights; and
(h) So-called "golden" or "master" copies of software should be exempt from property tax like business inventory.
(2) It is the intent of the legislature that:
(a) The voluntary compliance nature of the personal property tax system should be preserved and nothing in this act shall be construed to reduce the taxpayer's obligation to fully and accurately list all taxable computer software;
(b) Computer software should be listed and assessed for property taxes payable in 1991 and 1992 in the same manner and to the same extent as computer software was listed and assessed for taxes due in 1989;
(c) The definition of custom software, golden or master copies, and retained rights shall be liberally construed in accordance with the purposes of this act;
(d) This act shall provide fairness, equity, and uniformity in the property tax treatment of each class of computer software in the state of Washington; and
(e) No inference should be taken from this act regarding the application of the property tax to databases." [ 1991 sp.s. c 29 s 1.]
Severability—1991 sp.s. c 29: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1991 sp.s. c 29 s 8.]
Application—Taxes collected in 1993—1991 sp.s. c 29: "Sections 2 through 4 and 6 of this act apply to taxes levied for collection in 1993, and thereafter." [ 1991 sp.s. c 29 s 9.]

catchline: "Computer software" and related terms.


title: RCW 84.04.900

text:
For the purposes of this title, the terms spouse, marriage, marital, husband, wife, widow, widower, next of kin, and family shall be interpreted as applying equally to state registered domestic partnerships or individuals in state registered domestic partnerships as well as to marital relationships and married persons, and references to dissolution of marriage shall apply equally to state registered domestic partnerships that have been terminated, dissolved, or invalidated, to the extent that such interpretation does not conflict with federal law. Where necessary to implement chapter 521, Laws of 2009, gender-specific terms such as husband and wife used in any statute, rule, or other law shall be construed to be gender neutral, and applicable to individuals in state registered domestic partnerships.
[ 2009 c 521 s 194.]

catchline: Construction—Title applicable to state registered domestic partnerships—2009 c 521.


title: RCW 84.08.005

text:
The provisions of chapter 82.01 RCW, as now or hereafter amended, apply to Title 84 RCW as fully as though they were set forth herein.
[ 1961 c 15 s 84.08.005.]

catchline: Adoption of provisions of chapter 82.01 RCW.


title: RCW 84.08.010

text:
The department of revenue shall:
(1) Exercise general supervision and control over the administration of the assessment and tax laws of the state, over county assessors, and county boards of equalization, and over boards of county commissioners, county treasurers and county auditors and all other county officers, in the performance of their duties relating to taxation, and perform any act or give any order or direction to any county board of equalization or to any county assessor or to any other county officer as to the valuation of any property, or class or classes of property in any county, township, city or town, or as to any other matter relating to the administration of the assessment and taxation laws of the state, which, in the department's judgment may seem just and necessary, to the end that all taxable property in this state shall be listed upon the assessment rolls and valued and assessed according to the provisions of law, and equalized between persons, firms, companies and corporations, and between the different counties of this state, and between the different taxing units and townships, so that equality of taxation and uniformity of administration shall be secured and all taxes shall be collected according to the provisions of law.
(2) Formulate such rules and processes for the assessment of both real and personal property for purposes of taxation as are best calculated to secure uniform assessment of property of like kind and value in the various taxing units of the state, and relative uniformity between properties of different kinds and values in the same taxing unit. The department of revenue shall furnish to each county assessor a copy of the rules and processes so formulated. The department of revenue may, from time to time, make such changes in the rules and processes so formulated as it deems advisable to accomplish the purpose thereof, and it shall inform all county assessors of such changes.
(3) Visit the counties in the state, unless prevented by necessary official duties, for the investigation of the methods adopted by the county assessors and county boards of commissioners in the assessment and equalization of taxation of real and personal property; carefully examine into all cases where evasion of property taxation is alleged, and ascertain where existing laws are defective, or improperly or negligently administered.
[ 1975 1st ex.s. c 278 s 147; 1961 c 15 s 84.08.010. Prior: 1939 c 206 ss 4, part and 5, part; 1935 c 127 s 1, part; 1931 c 15 s 1, part; 1927 c 280 s 5, part; 1925 c 18 s 5, part; 1921 c 7 ss 50, 53; 1907 c 220 s 1, part; 1905 c 115 s 2, part; RRS ss 11091 (first), part and 11091 (second), part.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Powers of department of revenue—General supervision—Rules and processes—Visitation of counties.


title: RCW 84.08.020

text:
The department of revenue shall:
(1) Confer with, advise and direct assessors, boards of equalization, county boards of commissioners, county treasurers, county auditors and all other county and township officers as to their duties under the law and statutes of the state, relating to taxation, and direct what proceedings, actions or prosecutions shall be instituted to support the law relating to the penalties, liabilities and punishment of public officers, persons, and officers or agents of corporations for failure or neglect to comply with the provisions of the statutes governing the return, assessment and taxation of property, and the collection of taxes, and cause complaint to be made against any of such public officers in the proper county for their removal from office for official misconduct or neglect of duty. In the execution of these powers and duties the said department or any member thereof may call upon prosecuting attorneys or the attorney general, who shall assist in the commencement and prosecution for penalties and forfeiture, liabilities and punishments for violations of the laws of the state in respect to the assessment and taxation of property.
(2) Prescribe all forms of books and blanks to be used in the assessment and collection of taxes, and change such forms when prescribed by law, and recommend to the legislature such changes as may be deemed most economical to the state and counties, and such recommendation shall be accompanied by carefully prepared bill or bills for this end.
(3) Require county, city and town officers to report information as to assessments of property, equalization of taxes, the expenditure of public funds for all purposes, and other information which said department of revenue may request.
[ 1975 1st ex.s. c 278 s 148; 1961 c 15 s 84.08.020. Prior: 1939 c 206 s 5, part; 1935 c 127 s 1, part; 1921 c 7 ss 50, 53; 1907 c 220 s 1, part; 1905 c 115 s 2, part; RRS s 11091 (second), part.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Additional powers—To advise county and local officers—Books and blanks—Reports.


title: RCW 84.08.030

text:
The department of revenue shall examine and test the work of county assessors at any time, and have and possess all rights and powers of such assessors for the examination of persons, and property, and for the discovery of property subject to taxation, and if it shall ascertain that any taxable property is omitted from the assessment list, or not assessed or valued according to law, it shall bring the same to the attention of the assessor of the proper county in writing, and if such assessor shall neglect or refuse to comply with the request of the department of revenue to place such property on the assessment list, or to correct such incorrect assessment or valuation the department of revenue shall have the power to prepare a supplement to such assessment list, which supplement shall include all property required by the department of revenue to be placed on the assessment list and all corrections required to be made. Such supplement shall be filed with the assessor's assessment list and shall thereafter constitute an integral part thereof to the exclusion of all portions of the original assessment list inconsistent therewith, and shall be submitted therewith to the county board of equalization. As part of the examining and testing of the work of county assessors to be accomplished pursuant to this section, the department of revenue shall audit statewide at least one-half of one percent of all personal property accounts listed each calendar year.
[1975-'76 2nd ex.s. c 94 s 1; 1967 ex.s. c 149 s 30; 1961 c 15 s 84.08.030. Prior: 1939 c 206 s 4, part; 1931 c 15 s 1, part; 1927 c 280 s 5, part; 1925 c 18 s 5, part; 1921 c 7 ss 50, 53; RRS s 11091 (first).]
Notes:
Effective date—1967 ex.s. c 149: See note following RCW 82.04.050.
Savings—1967 ex.s. c 149: See RCW 82.98.035.
Severability—1967 ex.s. c 149: See note following RCW 82.98.030.

catchline: Additional powers—To test work of assessors—Supplemental assessment lists—Audits.


title: RCW 84.08.040

text:
The department of revenue shall secure, tabulate, and keep records of valuations of all classes of property throughout the state, and for that purpose, shall have access to all records and files of state offices and departments and county and municipal offices and shall require all public officers and employees whose duties make it possible to ascertain valuations, including valuations of property of public service corporations for rate making purposes to file reports with the department of revenue, giving such information as to such valuation and the source thereof: PROVIDED, That the nature and kind of the tabulations, records of valuation and requirements from public officers, as stated herein, shall be in such form, and cover such valuations, as the department of revenue shall prescribe.
[ 1975 1st ex.s. c 278 s 149; 1961 c 15 s 84.08.040. Prior: 1939 c 206 s 4, part; 1931 c 15 s 1, part; 1927 c 280 s 5, part; 1925 c 18 s 5, part; 1921 c 7 ss 50, 53; RRS s 11091 (first), part.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Additional powers—To keep valuation records—Access to files of other public offices.


title: RCW 84.08.050

text:
(1) The department of revenue shall:
(a) Require individuals, partnerships, companies, associations and corporations to furnish information as to their capital, funded debts, investments, value of property, earnings, taxes and all other facts called for on these subjects so that the department may determine the taxable value of any property or any other fact it may consider necessary to carry out any duties now or hereafter imposed upon it, or may ascertain the relative burdens borne by all kinds and classes of property within the state, and for these purposes their records, books, accounts, papers and memoranda shall be subject to production and inspection, investigation and examination by the department, or any employee thereof designated by the department for such purpose, and any or all real and/or personal property in this state shall be subject to visitation, investigation, examination and/or listing at any and all times by the department or by any employee thereof designated by the department.
(b) Summon witnesses to appear and testify on the subject of capital, funded debts, investments, value of property, earnings, taxes, and all other facts called for on these subjects, or upon any matter deemed material to the proper assessment of property, or to the investigation of the system of taxation, or the expenditure of public funds for state, county, district and municipal purposes: PROVIDED, HOWEVER, No person shall be required to testify outside of the county in which the taxpayer's residence, office or principal place of business, as the case may be, is located. Such summons shall be served in like manner as a subpoena issued out of the superior court and be served by the sheriff of the proper county, and such service certified by him or her to the department without compensation therefor. Persons appearing before the department in obedience to a summons shall in the discretion of the department receive the same compensation as witnesses in the superior court.
(c) Thoroughly investigate all complaints which may be made to it of illegal, unjust or excessive taxation, and shall endeavor to ascertain to what extent and in what manner, if at all, the present system is inequal or oppressive.
(2) Any member of the department or any employee thereof designated for that purpose may administer oaths to witnesses.
(3)(a) In case any witness shall fail to obey the summons to appear, or refuse to testify, or shall fail or refuse to comply with any of the provisions of subsection (1)(a) or (b) of this section, such person, for each separate or repeated offense, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined in any sum not less than fifty dollars, nor more than five thousand dollars.
(b) Any person who shall testify falsely is guilty of perjury and shall be punished under chapter 9A.72 RCW.
[ 2003 c 53 s 407; 1973 c 95 s 8; 1961 c 15 s 84.08.050. Prior: 1939 c 206 s 5, part; 1935 c 127 s 1, part; 1921 c 7 ss 50, 53; 1907 c 220 s 1, part; 1905 c 115 s 2, part; RRS s 11091 (second), part.]
Notes:
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.

catchline: Additional powers—Access to books and records—Hearings—Investigation of complaints.


title: RCW 84.08.060

text:
The department of revenue shall have power to direct and to order any county board of equalization to raise or lower the valuation of any taxable property, or to add any property to the assessment list, or to perform or complete any other duty required by statute. The department of revenue may require any such board of equalization to reconvene after its adjournment for the purpose of performing any order or requirement made by the department of revenue and may make such orders as it shall determine to be just and necessary. The department may require any county board of equalization to reconvene at any time for the purpose of performing or completing any duty or taking any action it might lawfully have performed or taken at any of its previous meetings. No board may be reconvened later than three years after the date of adjournment of its regularly convened session. If such board of equalization shall fail or refuse forthwith to comply with any such order or requirement of the department of revenue, the department of revenue shall have power to take any other appropriate action, or to make such correction or change in the assessment list, and such corrections and changes shall be a part of the record of the proceedings of the said board of equalization: PROVIDED, That in all cases where the department of revenue shall raise the valuation of any property or add property to the assessment list, it shall give notice either for the same time and in the same manner as is now required in like cases of county boards of equalization, or if it shall deem such method of giving notice impracticable it shall give notice by publication thereof in a newspaper of general circulation within the county in which the property affected is situated once each week for two consecutive weeks, and the department of revenue shall not proceed to raise such valuation or add such property to the assessment list until a period of five days shall have elapsed subsequent to the date of the last publication of such notice: PROVIDED FURTHER, That appeals to the board of tax appeals by any taxpayer or taxing unit concerning any action of the county board of equalization shall not raise the valuation of the property to an amount greater than the larger of either the valuation of the property by the county assessor or the valuation of the property assigned by the county board of equalization. Such notice shall give the legal description of each tract of land involved, or a general description in case of personal property; the tax record-owner thereof; the assessed value thereof determined by the county board of equalization in case the property is on the assessment roll; and the assessed value thereof as determined by the department of revenue and shall state that the department of revenue proposes to increase the assessed valuation of such property to the amount stated and to add such property to the assessment list at the assessed valuation stated. The necessary expense incurred by the department of revenue in making such reassessment and/or adding such property to the assessment list shall be borne by the county or township in which the property as reassessed and/or so added to the assessment list is situated and shall be paid out of the proper funds of such county upon the order of the department of revenue.
[ 1988 c 222 s 9; 1982 1st ex.s. c 46 s 11; 1975 1st ex.s. c 278 s 150; 1961 c 15 s 84.08.060. Prior: 1939 c 206 s 4, part; 1931 c 15 s 1, part; 1927 c 280 s 5, part; 1925 c 18 s 5, part; 1921 c 7 ss 50, 53; RRS s 11091 (first), part.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Additional powers—Power over county boards of equalization—Reconvening—Limitation on increase in property value in appeals to board of tax appeals from county board of equalization.


title: RCW 84.08.070

text:
The department of revenue shall make such rules and regulations as may be necessary to carry out the powers granted by this chapter, and for conducting hearings and other proceedings before it.
[ 1975 1st ex.s. c 278 s 151; 1961 c 15 s 84.08.070. Prior: 1939 c 206 s 4, part; 1931 c 15 s 1, part; 1927 c 280 s 5, part; 1925 c 18 s 5, part; 1921 c 7 ss 50, 53; RRS s 11091 (first), part. FORMER PART OF SECTION: 1935 c 123 s 18 now codified as RCW 84.12.390.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Rules and regulations authorized.


title: RCW 84.08.080

text:
The department of revenue shall, with the advice of the attorney general, decide all questions that may arise in reference to the true construction or interpretation of this title, or any part thereof, with reference to the powers and duties of taxing district officers, and such decision shall have force and effect until modified or annulled by the judgment or decree of a court of competent jurisdiction.
[ 1975 1st ex.s. c 278 s 152; 1961 c 15 s 84.08.080. Prior: 1925 ex.s. c 130 s 111; 1897 c 71 s 92; 1895 c 176 s 20; 1893 c 124 s 95; RRS s 11272.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Department to decide questions of interpretation.


title: RCW 84.08.115

text:
(1) The department shall prepare a clear and succinct explanation of the property tax system, including but not limited to:
(a) The standard of true and fair value as the basis of the property tax.
(b) How the assessed value for particular parcels is determined.
(c) The procedures and timing of the assessment process.
(d) How district levy rates are determined, including the limit under chapter 84.55 RCW.
(e) How the composite tax rate is determined.
(f) How the amount of tax is calculated.
(g) How a taxpayer may appeal an assessment, and what issues are appropriate as a basis of appeal.
(h) A summary of tax exemption and relief programs, along with the eligibility standards and application processes.
(2) Each county assessor shall provide copies of the explanation to taxpayers on request, free of charge. Each revaluation notice shall include information regarding the availability of the explanation.
[ 1997 c 3 s 207 (Referendum Bill No. 47, approved November 4, 1997); 1991 c 218 s 2.]
Notes:
Intent—1997 c 3 ss 201-207: See note following RCW 84.55.010.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Effective date—1991 c 218: See note following RCW 36.21.015.

catchline: Department to prepare explanation of property tax system.


title: RCW 84.08.120

text:
It shall be the duty of every public officer to comply with any lawful order, rule, or regulation of the department of revenue made under the provisions of this title, and whenever it shall appear to the department of revenue that any public officer or employee whose duties relate to the assessment or equalization of assessments of property for taxation or to the levy or collection of taxes has failed to comply with the provisions of this title or with any other law relating to such duties or the rules of the department made in pursuance thereof, the department after a hearing on the facts may issue its order directing such public officer or employee to comply with such provisions of law or of its rules, and if such public officer or employee for a period of ten days after service on him or her of the department's order shall neglect or refuse to comply therewith, the department of revenue may apply to a judge of the superior court or court commissioner of the county in which said public officer or employee holds office for an order returnable within five days from the date thereof to compel such public officer or employee to comply with such provisions of law or of the department's order, or to show cause why he or she should not be compelled so to do, and any order issued by the judge pursuant thereto shall be final. The remedy herein provided shall be cumulative and shall not exclude the department of revenue from exercising any power or rights otherwise granted.
[ 2013 c 23 s 342; 1975 1st ex.s. c 278 s 155; 1961 c 15 s 84.08.120. Prior: 1939 c 206 s 7; 1927 c 280 s 12; 1925 c 18 s 12; RRS s 11102.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Duty to obey orders of department of revenue.


title: RCW 84.08.130

text:
(1) Any taxpayer or taxing unit feeling aggrieved by the action of any county board of equalization may appeal to the board of tax appeals by filing with the board of tax appeals in accordance with RCW 1.12.070 a notice of appeal within thirty days after the mailing of the decision of such board of equalization, which notice shall specify the actions complained of; and in like manner any county assessor may appeal to the board of tax appeals from any action of any county board of equalization. There shall be no fee charged for the filing of an appeal. The board shall transmit a copy of the notice of appeal to all named parties within thirty days of its receipt by the board. Appeals which are not filed as provided in this section shall be dismissed. The board of tax appeals shall require the board appealed from to file a true and correct copy of its decision in such action and all evidence taken in connection therewith, and may receive further evidence, and shall make such order as in its judgment is just and proper.
(2) The board of tax appeals may enter an order, pursuant to subsection (1) of this section, that has effect up to the end of the assessment cycle used by the assessor, if there has been no intervening change in the value during that time.
[ 1998 c 54 s 3; 1994 c 301 s 18; 1992 c 206 s 10; 1989 c 378 s 7; 1988 c 222 s 8; 1977 ex.s. c 290 s 1; 1975 1st ex.s. c 278 s 156; 1961 c 15 s 84.08.130. Prior: 1939 c 206 s 6; 1927 c 280 s 6; 1925 c 18 s 6; RRS s 11092.]
Notes:
Effective date—1992 c 206: See note following RCW 82.04.170.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Evidence submission in advance of hearing: RCW 82.03.200.
Limitation on increase in property value in appeals to board of tax appeals from county board of equalization: RCW 84.08.060.

catchline: Appeals from county board of equalization to board of tax appeals—Notice.


title: RCW 84.08.140

text:
Any taxpayer feeling aggrieved by the levy or levies of any taxing district except levies authorized by a vote of the voters of the district may appeal therefrom to the department of revenue as hereinafter provided. Such taxpayer, upon the execution of a bond, with two or more sufficient sureties to be approved by the county auditor, payable to the state of Washington, in the penal sum of two hundred dollars and conditioned that if the petitioner shall fail in his or her appeal for a reduction of said levy or levies the taxpayer will pay the taxable costs of the hearings hereinafter provided, not exceeding the amount of such bond, may file a written complaint with the county auditor wherein such taxing district is located not later than ten days after the making and entering of such levy or levies, setting forth in such form and detail as the department of revenue shall by general rule prescribe, the taxpayer's objections to such levy or levies. Upon the filing of such complaint, the county auditor shall immediately transmit a certified copy thereof, together with a copy of the budget or estimates of such taxing district as finally adopted, including estimated revenues and such other information as the department of revenue shall by rule require, to the department of revenue. The department of revenue shall fix a date for a hearing on said complaint at the earliest convenient time after receipt of said record, which hearing shall be held in the county in which said taxing district is located, and notice of such hearing shall be given to the officials of such taxing district, charged with determining the amount of its levies, and to the taxpayer on said complaint by registered mail at least five days prior to the date of said hearing. At such hearings all interested parties may be heard and the department of revenue shall receive all competent evidence. After such hearing, the department of revenue shall either affirm or decrease the levy or levies complained of, in accordance with the evidence, and shall thereupon certify its action with respect thereto to the county auditor, who, in turn, shall certify it to the taxing district or districts affected, and the action of the department of revenue with respect to such levy or levies shall be final and conclusive.
[ 2013 c 23 s 343; 1994 c 301 s 19; 1975 1st ex.s. c 278 s 157; 1961 c 15 s 84.08.140. Prior: 1927 c 280 s 8; 1925 c 18 s 8; RRS s 11098.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Appeals from levy of taxing district to department of revenue.


title: RCW 84.08.190

text:
For the purpose of instruction on the subject of taxation, the county assessors of the state shall meet with the department of revenue at the capital of the state, or at such place within the state as they may determine at their previous meeting, on the second Monday of October of each year or on such other date as may be fixed by the department of revenue. Each assessor shall be paid by the county of his or her residence his or her actual expenses in attending such meeting, upon presentation to the county auditor of proper vouchers.
[ 2013 c 23 s 344; 1975 1st ex.s. c 278 s 158; 1961 c 15 s 84.08.190. Prior: 1939 c 206 s 16, part; 1925 ex.s. c 130 s 57, part; 1911 c 12 s 1; RRS s 11140, part.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Assessors to meet with department of revenue.


title: RCW 84.08.210

text:
(1) For purposes of this section, "tax information" means confidential income data and proprietary business information obtained by the department in the course of carrying out the duties now or hereafter imposed upon it in this title that has been communicated in confidence in connection with the assessment of property and that has not been publicly disseminated by the taxpayer, the disclosure of which would be either highly offensive to a reasonable person and not a legitimate concern to the public or would result in an unfair competitive disadvantage to the taxpayer.
(2) Tax information is confidential and privileged, and except as authorized by this section, neither the department nor any other person may disclose tax information.
(3) Subsection (2) of this section, however, does not prohibit the department from:
(a) Disclosing tax information to any county assessor or county treasurer;
(b) Disclosing tax information in a civil or criminal judicial proceeding or an administrative proceeding in respect to taxes or penalties imposed under this title or Title 82 RCW or in respect to assessment or valuation for tax purposes of the property to which the information or facts relate;
(c) Disclosing tax information with the written permission of the taxpayer;
(d) Disclosing tax information to the proper officer of the tax department of any state responsible for the imposition or collection of property taxes, or for the valuation of property for tax purposes, if the other state grants substantially similar privileges to the proper officers of this state;
(e) Disclosing tax information that is also maintained by another Washington state or local governmental agency as a public record available for inspection and copying under chapter 42.56 RCW or is a document maintained by a court of record not otherwise prohibited from disclosure;
(f) Disclosing tax information to a peace officer as defined in RCW 9A.04.110 or county prosecutor, for official purposes. The disclosure may be made only in response to a search warrant, subpoena, or other court order, unless the disclosure is for the purpose of criminal tax enforcement. A peace officer or county prosecutor who receives the tax information may disclose the tax information only for use in the investigation and a related court proceeding, or in the court proceeding for which the tax information originally was sought; or
(g) Disclosing information otherwise available under chapter 42.56 RCW.
(4) A violation of this section constitutes a gross misdemeanor.
[ 2005 c 274 s 363; 1997 c 239 s 1.]

catchline: Confidentiality and privilege of tax information—Exceptions—Penalty.


title: RCW 84.08.220

text:
(1) The department may provide electronically any assessment, notice, or other information that is subject to the confidentiality provisions of RCW 84.08.210 or 84.40.340, to any person authorized to receive the information.
(2) The department must use methods reasonably designed to protect information provided electronically as authorized in subsection (1) of this section from unauthorized disclosure. However, the provisions of this subsection (2) may be waived by a taxpayer. The waiver must be in writing and may be provided to the department electronically. A waiver continues until revoked in writing by the taxpayer. Such revocation may be provided to the department electronically in a manner provided or approved by the department.
[ 2017 c 323 s 1001.]
Notes:
Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.

catchline: Electronic communication of confidential property tax information.


title: RCW 84.09.010

text:
All annual taxes and assessments of real and personal property shall hereafter be known and designated as taxes and assessments of the year in which such taxes and assessments, or the initial installment thereof, shall become due and payable.
[ 1961 c 15 s 84.09.010. Prior: 1939 c 136 s 2; RRS s 11112-2. Formerly RCW 84.08.150.]

catchline: Nomenclature—Taxes designated as taxes of year in which payable.


title: RCW 84.09.020

text:
In all proceedings relative to the levy, assessment or collection of taxes, and any entries required to be made by any officer or by the clerk of the court, letters, figures and characters may be used to denote townships, ranges, sections, parts of sections, lots or blocks, or parts thereof, the year or years for which taxes were due, and the amount of taxes, assessments, penalties, interest and costs. Whenever the abbreviation "do." or the character "''" or any other similar abbreviations or characters shall be used in any such proceedings, they shall be construed and held as meaning and being the same name, word, initial, letters, abbreviations, figure or figures, as the last one preceding such "do." and "''" or other similar characters.
[ 1961 c 15 s 84.09.020. Prior: 1925 ex.s. c 130 s 112, part; 1897 c 71 s 93, part; 1893 c 124 s 97, part; RRS s 11273, part. Formerly RCW 84.08.170.]

catchline: Abbreviations authorized.


title: RCW 84.09.030

text:
(1)(a) Except as provided in (b), (c), and (d) of this subsection (1), for the purposes of property taxation and the levy of property taxes, the boundaries of counties, cities, and all other taxing districts shall be the established official boundaries of such districts existing on the first day of August of the year in which the property tax levy is made.
(b) The boundaries for a newly incorporated port district or regional fire protection service authority shall be established on the first day of October if the boundaries of the newly incorporated port district or regional fire protection service authority are coterminous with the boundaries of another taxing district or districts, as they existed on the first day of August of that year.
(c) The boundaries of a school district that is required to receive or annex territory due to the dissolution of a financially insolvent school district under RCW 28A.315.225 must be the established official boundaries of such districts existing on the first day of September of the year in which the property tax levy is made.
(d) The boundaries of a newly established fire protection district authorized under RCW 52.02.160 are the established official boundaries of the district as of the date that the voter-approved proposition required under RCW 52.02.160 is certified.
(2) In any case where any instrument setting forth the official boundaries of any newly established taxing district, or setting forth any change in the boundaries, is required by law to be filed in the office of the county auditor or other county official, the instrument shall be filed in triplicate. The officer with whom the instrument is filed shall transmit two copies of the instrument to the county assessor.
(3) No property tax levy shall be made for any taxing district whose boundaries are not established as of the dates provided in this section.
[ 2017 c 328 s 9; 2012 c 186 s 17; 2008 c 86 s 501; 2007 c 285 s 3; 2004 c 129 s 19; 1996 c 230 s 1613; 1994 c 292 s 4. Prior: 1989 c 378 s 8; 1989 c 217 s 1; prior: 1987 c 358 s 1; 1987 c 82 s 1; 1984 c 203 s 9; 1981 c 26 s 4; 1961 c 15 s 84.09.030; prior: 1951 c 116 s 1; 1949 c 65 s 1; 1943 c 182 s 1; 1939 c 136 s 1; Rem. Supp. 1949 s 11106-1. Formerly RCW 84.08.160.]
Notes:
Effective date—2012 c 186: See note following RCW 28A.315.025.
Rule-making authority—2012 c 186: See RCW 28A.315.902.
Severability—Savings—Part headings not law—2008 c 86: See notes following RCW 82.14.030.
Part headings not law—1996 c 230: See notes following RCW 57.02.001.
Findings—Intent—1994 c 292: See note following RCW 57.04.050.
Severability—1984 c 203: See note following RCW 35.43.140.


title: RCW 84.09.035

text:
Notwithstanding the provisions of RCW 84.09.030, the boundaries of a library district, metropolitan park district, fire protection district, or public hospital district that withdraws an area from its boundaries pursuant to RCW 27.12.355, 35.61.360, 52.04.056, or 70.44.235, which area has boundaries that are coterminous with the boundaries of a tax code area, shall be established as of the first day of October in the year in which the area is withdrawn.
[ 1989 c 378 s 9; 1987 c 138 s 5.]

catchline: Withdrawal of certain areas of a library district, metropolitan park district, fire protection district, or public hospital district—Date effective.


title: RCW 84.09.037

text:
Each school district affected by a transfer of territory from one school district to another school district under chapter 28A.315 RCW shall retain its preexisting boundaries for the purpose of the collection of excess tax levies authorized under RCW 84.52.053 before the effective date of the transfer, for such tax collection years and for such excess tax levies as the superintendent of public instruction may approve and order that the transferred territory shall either be subject to or relieved of such excess levies, as the case may be. For the purpose of all other excess tax levies previously authorized under chapter 84.52 RCW and all excess tax levies authorized under RCW 84.52.053 subsequent to the effective date of a transfer of territory, the boundaries of the affected school districts shall be modified to recognize the transfer of territory subject to RCW 84.09.030.
[ 2006 c 263 s 615; 1990 c 33 s 597; 1987 c 100 s 3.]
Notes:
Findings—Purpose—Part headings not law—2006 c 263: See notes following RCW 28A.150.230.
Purpose—Statutory references—Severability—1990 c 33: See RCW 28A.900.100 through 28A.900.102.

catchline: School district boundary changes.


title: RCW 84.09.040

text:
Every county auditor, county assessor, and county treasurer who in any case refuses or knowingly neglects to perform any duty enjoined on him or her by this title, or who consents to or connives at any evasion of its provisions whereby any proceeding herein provided for is prevented or hindered, or whereby any property required to be listed for taxation is unlawfully exempted, or the valuation thereof is entered on the tax roll at less than its true taxable value, shall, for every such neglect, refusal, consent, or connivance, forfeit and pay to the state not less than two hundred nor more than one thousand dollars, at the discretion of the court, to be recovered before any court of competent jurisdiction upon the complaint of any citizen who is a taxpayer; and the prosecuting attorney shall prosecute such suit to judgment and execution.
[ 2013 c 23 s 345; 1961 c 15 s 84.09.040. Prior: 1925 ex.s. c 130 s 109; 1897 c 71 s 89; 1893 c 124 s 92; RRS s 11270. Formerly RCW 84.56.410.]

catchline: Penalty for nonperformance of duty by county officers.


title: RCW 84.09.050

text:
Whenever a civil action is commenced against any person holding the office of county treasurer, county auditor, or any other officer, for performing or attempting to perform any duty authorized or directed by any statute of this state for the collection of the public revenue, such treasurer, auditor or other officer may, in the discretion of the court before whom such action is brought, by an order made by such court and entered in the minutes thereof, be allowed and paid out of the county treasury, reasonable fees of counsel and other expenses for defending such action.
[ 1961 c 15 s 84.09.050. Prior: 1925 ex.s. c 130 s 110; 1897 c 71 s 90; 1893 c 124 s 93; RRS s 11271. Formerly RCW 84.56.420.]

catchline: Fees and costs allowed in civil actions against county officers.


title: RCW 84.09.070

text:
Nothing in this title may be deemed to grant to any operating agency organized under chapter 43.52 RCW, or a project of any such operating agency, the authority to levy any tax or assessment not otherwise authorized by law.
[ 1983 2nd ex.s. c 3 s 56.]
Notes:
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.

catchline: Authority of operating agencies to levy taxes.


title: RCW 84.09.090

text:
(1) Whenever the assessor is required by the provisions of this title to send any assessment, notice, or any other information to persons by regular mail, the assessor may instead provide the assessment, notice, or other information electronically if the following conditions are met:
(a) The person entitled to receive the information has authorized the assessor, electronically or otherwise, to provide the assessment, notice, or other information electronically; and
(b) If the assessment, notice, or other information is subject to the confidentiality provisions of RCW 82.32.330, 84.08.210, or 84.40.340, the assessor must use methods reasonably designed to protect the information from unauthorized disclosure. The provisions of this subsection (1)(b) may be waived by a taxpayer. The waiver must be in writing and may be provided to the assessor electronically. A waiver continues until revoked in writing by the taxpayer. Such revocation may be provided to the assessor electronically in a manner provided or approved by the assessor.
(2) Electronic notice pursuant to this section will continue until revoked in writing by the taxpayer. Such revocation may be provided to the assessor electronically in a manner provided or approved by the assessor.
(3) Electronic transmittal may be by electronic mail or other electronic means reasonably calculated to apprise the person of the information that is being provided.
(4) Any assessment, notice, or other information provided by the assessor to a person is deemed to have been mailed by the assessor and received by the person on the date that the assessor electronically sends the information to the person or electronically notifies the person that the information is available to be accessed by the person.
(5) This section also applies to information that is not expressly required by statute to be sent by regular mail, but is customarily sent by the assessor using regular mail, to persons entitled to receive the information.
(6) Information compiled or possessed by the assessor for the purposes of providing notice under this title, including but not limited to taxpayer email addresses, waivers, waiver requests, waiver revocations, and passwords or other methods of protecting taxpayer information as required in subsection (1)(b) of this section, are not subject to disclosure under chapter 42.56 RCW.
[ 2013 c 131 s 1.]

catchline: Electronic assessment, notice, or other information provided by assessor.


title: RCW 84.12.200

text:
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1)(a) "Airplane company" means and includes any person owning, controlling, operating or managing real or personal property, used or to be used for or in connection with or to facilitate the conveyance and transportation of persons and/or property by aircraft, and engaged in the business of transporting persons and/or property for compensation, as owner, lessee or otherwise.
(b) "Airplane company" does not include a "commuter air carrier" as defined in RCW 82.48.010, whose ground property and equipment is located primarily on privately held real property.
(2) "Company" means and includes any railroad company, airplane company, electric light and power company, telegraph company, telephone company, gas company, pipe line company, or logging railroad company; and the term "companies" means and includes all of such companies.
(3) "Department" without other designation means the department of revenue of the state of Washington.
(4) "Electric light and power company" means and includes any person owning, controlling, operating or managing real or personal property, used or to be used for or in connection with or to facilitate the generation, transmission or distribution of electricity in this state, and engaged in the business of furnishing, transmitting, distributing or generating electrical energy for light, heat or power for compensation as owner, lessee or otherwise.
(5) "Gas company" means and includes any person owning, controlling, operating or managing real or personal property, used or to be used for or in connection with or to facilitate the manufacture, transportation, or distribution of natural or manufactured gas in this state, and engaged for compensation in the business of furnishing gas for light, heat, power or other use, as owner, lessee or otherwise.
(6) "Logging railroad company" means and includes any person owning, controlling, operating or managing real or personal property, used or to be used for or in connection with or to facilitate the conveyance and transportation of forest products by rail in this state, and engaged in the business of transporting forest products either as private carrier or carrier for hire.
(7) "Nonoperating property" means all physical property owned by any company, other than that used during the preceding calendar year in the conduct of its operations. It includes all lands and/or buildings wholly used by any person other than the owning company. In cases where lands and/or buildings are used partially by the owning company in the conduct of its operations and partially by any other person not assessable under this chapter under lease, sublease, or other form of tenancy, the operating and nonoperating property of the company whose property is assessed under this section must be determined by the department of revenue in such manner as will, in its judgment, secure the separate valuation of such operating and nonoperating property upon a fair and equitable basis. The amount of operating revenue received from tenants or occupants of property of the owning company may not be considered material in determining the classification of such property.
(8) "Operating property" means and includes all property, real and personal, owned by any company, or held by it as occupant, lessee or otherwise, including all franchises and lands, buildings, rights-of-way, water powers, motor vehicles, wagons, horses, aircraft, aerodromes, hangars, office furniture, water mains, gas mains, pipe lines, pumping stations, tanks, tank farms, holders, reservoirs, telephone lines, telegraph lines, transmission and distribution lines, dams, generating plants, poles, wires, cables, conduits, switch boards, devices, appliances, instruments, equipment, machinery, landing slips, docks, roadbeds, tracks, terminals, rolling stock equipment, appurtenances and all other property of a like or different kind, situate within the state of Washington, used by the company in the conduct of its operations; and, in case of personal property used partly within and partly without the state, it means and includes a proportion of such personal property to be determined as in this chapter provided.
(9) "Person" means and includes any individual, firm, copartnership, joint venture, association, corporation, trust, or any other group acting as a unit, whether mutual, cooperative or otherwise, and/or trustees or receivers appointed by any court.
(10) "Pipe line company" means and includes any person owning, controlling, operating or managing real or personal property, used or to be used for or in connection with or to facilitate the conveyance or transportation of oils, natural or manufactured gas and/or other substances, except water, by pipe line in this state, and engaged in such business for compensation, as owner, lessee or otherwise.
(11) "Railroad company" means and includes any person owning or operating a railroad, street railway, suburban railroad or interurban railroad in this state, whether its line of railroad be maintained at the surface, or above or below the surface of the earth, or by whatever power its vehicles are transported; or owning any station, depot, terminal or bridge for railroad purposes, as owner, lessee or otherwise.
(12) "Telegraph company" means and includes any person owning, controlling, operating or managing any telegraph or cable line in this state, with appliances for the transmission of messages, and engaged in the business of furnishing telegraph service for compensation, as owner, lessee or otherwise.
(13) "Telephone company" means and includes any person owning, controlling, operating or managing real or personal property, used or to be used for or in connection with or to facilitate the transmission of communication by telephone in this state through owned or controlled exchanges and/or switchboards, and engaged in the business of furnishing telephonic communication for compensation as owner, lessee or otherwise.
[ 2013 c 56 s 1; 1998 c 335 s 1; 1994 c 124 s 13; 1987 c 153 s 1; 1975 1st ex.s. c 278 s 159; 1961 c 15 s 84.12.200. Prior: 1935 c 123 s 1; 1925 ex.s. c 130 s 36; 1907 c 131 s 2; 1907 c 78 s 2; RRS s 11156-1. Formerly RCW 84.12.010 and 84.12.020, part.]
Notes:
Reviser's note: The definitions in this section have been alphabetized pursuant to RCW 1.08.015(2)(k).
Effective date—2013 c 56: See note following RCW 84.36.133.
Effective date—1998 c 335: "This act takes effect January 1, 1999." [ 1998 c 335 s 7.]
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Definitions.


title: RCW 84.12.210

text:
Property used but not owned by an operating company shall, whether such use be exclusive or jointly with others, be deemed the sole operating property of the owning company.
[ 1961 c 15 s 84.12.210. Prior: 1935 c 123 s 1, subdivision (19); RRS s 11156-1(19). Formerly RCW 84.12.020, part.]

catchline: Property used but not owned deemed sole operating property of owning company.


title: RCW 84.12.220

text:
In all matters relating to assessment and taxation the department of revenue shall have jurisdiction to determine what is operating property and what is nonoperating property.
[ 1975 1st ex.s. c 278 s 160; 1961 c 15 s 84.12.220. Prior: 1935 c 123 s 2; RRS s 11156-2. Formerly RCW 84.12.020, part.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Jurisdiction to determine operating, nonoperating property.


title: RCW 84.12.230

text:
Each company doing business in this state shall annually on or before the 15th day of March, make and file with the department of revenue an annual report, in such manner, upon such form, and giving such information as the department may direct: PROVIDED, That the department, upon written request filed on or before such date and for good cause shown therein, may allow an extension of time for filing not to exceed sixty days. At the time of making such report each company shall also be required to furnish to the department the annual reports of the board of directors, or other officers to the stockholders of the company, duplicate copies of the annual reports made to the interstate commerce commission or its successor agency and to the utilities and transportation commission of this state and duplicate copies of such other reports as the department may direct: PROVIDED, That the duplicate copies of these annual reports shall not be due until such time as they are due to the stockholders or commissioners.
[ 1998 c 311 s 12; 1984 c 132 s 1; 1975 1st ex.s. c 278 s 161; 1961 c 15 s 84.12.230. Prior: 1935 c 123 s 3; 1925 ex.s. c 130 s 39; 1907 c 131 s 5; 1907 c 78 s 5; 1897 c 71 s 40; 1893 c 124 s 40; 1891 c 140 s 27; 1890 p 541 s 27; RRS s 11156-3. Formerly RCW 84.12.030.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Annual reports to be filed.


title: RCW 84.12.240

text:
The department of revenue shall have access to all books, papers, documents, statements, and accounts on file or of record in any of the departments of the state; and it shall have the power to issue subpoenas, signed by the director of the department or any duly authorized employee and served in a like manner as a subpoena issued from courts of record, to compel witnesses to appear and give evidence and to produce books and papers. The director of the department or any employee officially designated by the department is authorized to administer oaths to witnesses. The attendance of any witness may be compelled by attachment issued out of any superior court upon application to said court by the director or any duly authorized employee of the department, upon a proper showing that such witness has been duly served with a subpoena and has refused to appear before the said department. In case of the refusal of a witness to produce books, papers, documents, or accounts, or to give evidence on matters material to the hearing, the department may institute proceedings in the proper superior court to compel such witness to testify or to produce such books or papers, and to punish him or her for such failure or refusal. All process issued by the department shall be served by the sheriff of the proper county or by a duly authorized agent of the department and such service, if made by the sheriff, shall be certified by him or her to the department of revenue without any compensation therefor. Persons appearing before the department in obedience to a subpoena shall receive the same compensation as witnesses in the superior court. The records, books, accounts, and papers of each company shall be subject to visitation, investigation, or examination by the department, or any employee thereof officially designated by the department. All real and/or personal property of any company shall be subject to visitation, investigation, examination, and/or listing at any and all times by the department, or any person officially designated by the director.
[ 2013 c 23 s 346; 1975 1st ex.s. c 278 s 162; 1973 c 95 s 9; 1961 c 15 s 84.12.240. Prior: 1935 c 123 s 4; 1925 ex.s. c 130 s 37; 1907 c 131 s 3; 1907 c 78 s 3; RRS s 11156-4. Formerly RCW 84.12.080.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Access to books and records.


title: RCW 84.12.250

text:
The department of revenue, in any matter material to the valuation, assessment or taxation of the operating property of any company, may cause the deposition of witnesses residing without the state or absent therefrom, to be taken upon notice to the company interested in like manner as the depositions of witnesses are taken in civil actions in the superior court.
[ 1975 1st ex.s. c 278 s 163; 1961 c 15 s 84.12.250. Prior: 1935 c 123 s 5; 1925 ex.s. c 130 s 38; 1907 c 131 s 4; 1907 c 78 s 4; RRS s 11156-5. Formerly RCW 84.12.090.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Depositions may be taken.


title: RCW 84.12.260

text:
(1) If any company shall fail to materially comply with the provisions of RCW 84.12.230, the department shall add to the value of such company, as a penalty for such failure, five percent for every thirty days or fraction thereof, not to exceed ten percent, that the company fails to comply.
(2) If any company, or any of its officers or agents shall refuse or neglect to make any report required by this chapter, or by the department of revenue, or shall refuse to permit an inspection and examination of its records, books, accounts, papers or property requested by the department of revenue, or shall refuse or neglect to appear before the department of revenue in obedience to a subpoena, the department of revenue shall inform itself to the best of its ability of the matters required to be known, in order to discharge its duties with respect to valuation and assessment of the property of such company, and the department shall add to the value so ascertained twenty-five percent as a penalty for such failure or refusal and such company shall be estopped to question or impeach the assessment of the department in any hearing or proceeding thereafter. Such penalty shall be in lieu of the penalty provided for in subsection (1) of this section.
(3) The department shall waive or cancel the penalty imposed under subsection (1) of this section for good cause shown.
(4) The department shall waive or cancel the penalty imposed under subsection (1) of this section when the circumstances under which the failure to materially comply with the provisions of RCW 84.12.230 do not qualify for waiver or cancellation under subsection (3) of this section if:
(a) The company fully complies with the reporting provisions of RCW 84.12.230 within thirty days of the due date or any extension granted by the department; and
(b) The company has timely complied with the provisions of RCW 84.12.230 for the previous two calendar years. The requirement that a company has timely complied with the provisions of RCW 84.12.230 for the previous two calendar years is waived for any calendar year in which the company was not required to comply with the provisions of RCW 84.12.230.
[ 2007 c 111 s 201; 1984 c 132 s 2; 1975 1st ex.s. c 278 s 164; 1961 c 15 s 84.12.260. Prior: 1935 c 123 s 6; 1925 ex.s. c 130 s 41; 1907 c 131 s 7; 1907 c 78 s 6; 1891 c 140 s 37; 1890 p 544 s 36; RRS s 11156-6. Formerly RCW 84.12.100.]
Notes:
Application—2007 c 111 ss 201 and 202: "Sections 201 and 202 of this act apply with respect to annual reports and annual statements originally due on or after July 22, 2007." [ 2007 c 111 s 203.]
Part headings not law—2007 c 111: See note following RCW 82.16.120.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Default valuation by department of revenue—Penalty—Estoppel.