Revised Code of Washington
Wash. Rev. Code § 84.08.080 (2026)
Department to decide questions of interpretation
✓ current as of May 2026
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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.
Notes of Decisions
Cited in 2
cases, 1971–2011 · leading case: Harley H. Hoppe & Assocs., Inc. v. King Cnty., 255 P.3d 819 (Wash. Ct. App. 2011).
Harley H. Hoppe & Assocs., Inc. v. King Cnty., 255 P.3d 819 (Wash. Ct. App. 2011). “¶22 The DOR is specially charged with interpreting and administering relevant tax statutes in RCW 84.08.080: 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…”
Star Iron & Steel Co. v. Pierce Cnty., 488 P.2d 776 (Wash. Ct. App. 1971). “RCW 84.08.080 allows such interpretations of the code and here we are inclined to follow them, since we think they correctly state the law that only taxable property need be listed.”
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