Revised Code of Washington

Wash. Rev. Code § 84.12.370 (2026)

✓ current as of May 2026

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When the department of revenue shall have determined the equalized assessed value of the operating property of each company in each of the respective counties and in the taxing districts thereof, as hereinabove provided, the department of revenue shall certify such equalized assessed value to the county assessor of the proper county. The county assessor shall enter the company's real operating property upon the real property tax rolls and the company's personal operating property upon the personal property tax rolls of the county, together with the values so apportioned, and the same shall be and constitute the assessed valuation of the operating property of the company in such county and the taxing districts therein for that year, upon which taxes shall be levied and collected in the same manner as on the general property of such county.

[ 1994 c 301 s 25; 1975 1st ex.s. c 278 s 171; 1961 c 15 s 84.12.370. Prior: 1935 c 123 s 16; RRS s 11156-16. Formerly RCW 84.12.160.]

Notes:

Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

Notes of Decisions

Cited in 1 case, 1977–1977 · leading case: Burlington N., Inc. v. Johnston, 572 P.2d 1085 (Wash. 1977).

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Burlington N., Inc. v. Johnston, 572 P.2d 1085 (Wash. 1977). · cites it 6× “110); and (5) certifying the equalized value to the local assessors for placement on the tax rolls (RCW 84.12.370 and RCW 84.16.130). It is the fourth duty, that of equalization, with which we are concerned here.”

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