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  2. U.S. State Codes
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  4. Washington
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  6. Title 84 - Property Taxes
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  8. Chapter 84.12 - Assessment and Taxation of Publ...


Chapter 84.12 - Assessment and Taxation of Public Utilities.


  • 84.12.200 Definitions.
  • 84.12.210 Property used but not owned deemed sole operating property of owning company.
  • 84.12.220 Jurisdiction to determine operating, nonoperating property.
  • 84.12.230 Annual reports to be filed.
  • 84.12.240 Access to books and records.
  • 84.12.250 Depositions may be taken.
  • 84.12.260 Default valuation by department of revenue—Penalty—Estoppel.
  • 84.12.270 Annual assessment—Sources of information.
  • 84.12.280 Classification of real and personal property.
  • 84.12.300 Valuation of interstate utility—Apportionment of system value to state.
  • 84.12.310 Deduction of nonoperating property.
  • 84.12.320 Persons bound by notice.
  • 84.12.330 Assessment roll—Notice of valuation.
  • 84.12.340 Hearings on assessment, time and place of.
  • 84.12.350 Apportionment of value by department of revenue.
  • 84.12.360 Basis of apportionment.
  • 84.12.370 Certification to county assessor—Entry upon tax rolls.
  • 84.12.380 Assessment of nonoperating property.
  • 84.12.390 Rules and regulations.
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