Revised Code of Washington

Wash. Rev. Code § 84.12.220 (2026)

Jurisdiction to determine operating, nonoperating property

✓ current as of May 2026

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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.

Notes of Decisions

Cited in 2 cases, 2009–2009 · leading case: Grays Harbor Energy, LLC v. Grays Harbor Cnty., 151 Wash. App. 550 (Wash. Ct. App. 2009).

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Grays Harbor Energy, LLC v. Grays Harbor Cnty., 151 Wash. App. 550 (Wash. Ct. App. 2009). “12 RCW applies only to DOR assessments because RCW 84.12.220 confers “jurisdiction to determine what is operating property and what is non-operating property.”

GHE v. Grays Harbor Cnty., 213 P.3d 609 (Wash. Ct. App. 2009). “12 RCW applies only to DOR assessments because RCW 84.12.220 confers "jurisdiction to determine what is operating property and what is nonoperating property.”

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