Wash. Rev. Code » Title 84 · Chapter 84.08
Revised Code of Washington

Wash. Rev. Code § 84.08.010 (2026)

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

✓ current as of May 2026
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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.
Notes of Decisions
Cited in 7 cases (2 in the last 5 years), 1967–2024 · leading case: Cascade Court Ltd. P'ship v. Noble, 20 P.3d 997 (Wash. Ct. App. 2001).
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Cascade Court Ltd. P'ship v. Noble, 20 P.3d 997 (Wash. Ct. App. 2001). “See RCW 84.08.010. See RCW 34.05.010(3): “ ‘Agency action’ means licensing, the implementation or enforcement of a statute, the adoption or application of an agency rule or order, the imposition of sanctions, or the granting or withholding of benefits.”
Boeing Co. v. King Cnty., 449 P.2d 404 (Wash. 1969). · cites it 3× “The general duties of the State Tax Commission are found in RCW 84.08.010 (1) . 3 *165 To achieve the goal of “equality of taxation” specified in RCW 84.”
State Ex Rel. Barlow v. Kinnear, 423 P.2d 937 (Wash. 1967). · cites it 8× “This Order is issued pursuant to RCW 84.08.010 and RCW 84.08.060. DATED at Olympia, Washington, this 2nd day of September, 1966.”
Ridder v. Deparment of Revenue, 714 P.2d 717 (Wash. Ct. App. 1986). · cites it 8× “RCW 84.08.010 grants to the Department broad powers of general supervision and control over the administration of the tax laws and requires "equality of taxation and uniformity of administration" with respect to the assessment and collection of all taxes in the state of…”
Cascade Court Ltd. P'ship v. Noble, 20 P.3d 997 (Wash. Ct. App. 2001). “[37] See RCW 84.08.010. [38] See RCW 34.05.010(3): "`Agency action' means licensing, the implementation or enforcement of a statute, the adoption or application of an agency rule or order, the imposition of sanctions, or the granting or withholding of benefits.”
Patricia N. Strand v. Spokane Cnty. (Wash. Ct. App. 2021). “RCW 84.08.010(1). In its 2018 report on the 2017 performance of the property tax appraisal system in Washington, it reported that “Washington has approximately 3.”
Ppf Amli 1260 Repub. Street, Llc, App V. John Wilson, Resp (Wash. Ct. App. 2024). “” RCW 84.08.010(2). Nor do the definitions conflict with those in RCW 84.”
Wash. Rev. Code § 84.08.010(1): 3 cases
Boeing Co. v. King Cnty., 449 P.2d 404 (Wash. 1969). “The general duties of the State Tax Commission are found in RCW 84.08.010 (1) . 3 *165 To achieve the goal of “equality of taxation” specified in RCW 84.”
Ridder v. Deparment of Revenue, 714 P.2d 717 (Wash. Ct. App. 1986). “RCW 84.08.010 grants to the Department broad powers of general supervision and control over the administration of the tax laws and requires "equality of taxation and uniformity of administration" with respect to the assessment and collection of all taxes in the state of…”
Patricia N. Strand v. Spokane Cnty. (Wash. Ct. App. 2021). “RCW 84.08.010(1). In its 2018 report on the 2017 performance of the property tax appraisal system in Washington, it reported that “Washington has approximately 3.”
Wash. Rev. Code § 84.08.010(2): 1 case
Ppf Amli 1260 Repub. Street, Llc, App V. John Wilson, Resp (Wash. Ct. App. 2024). “” RCW 84.08.010(2). Nor do the definitions conflict with those in RCW 84.”
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