Revised Code of Washington

Wash. Rev. Code § 84.04.100 (2026)

"Tax" and derivatives

✓ current as of May 2026

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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.]

Notes of Decisions

Cited in 4 cases, 1994–2002 · leading case: King Cnty. Fire Prot. Dist. No. 16 v. Hous. Auth., 872 P.2d 516 (Wash. 1994).

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King Cnty. Fire Prot. Dist. No. 16 v. Hous. Auth., 872 P.2d 516 (Wash. 1994). “RCW 84.04.100 provides: 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.”

Univ. Vill. Ltd. Partners v. King Cnty., 23 P.3d 1090 (Wash. Ct. App. 2001). “RCW 84.04.100. RCW 84.04.090 (emphasis added).”

Reg'l Disposal Co. v. City of Centralia, 51 P.3d 81 (Wash. 2002). “However, RCW 84.04.100 defines "tax" for purposes of Title 84 RCW *85 as "the imposing of burdens upon property in proportion to the value thereof, for the purpose of raising revenue for public purposes.”

Reg'l Disposal Co. v. City of Centralia, 147 Wash. 2d 69 (Wash. 2002). “However, RCW 84.04.100 defines “tax” for purposes of Title 84 RCW as “the imposing of burdens upon property in proportion to the value thereof, for the purpose of raising revenue for public purposes.”

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